A sophisticated strategy known as the Health & Education Exclusion Trust ("HEET") may augment the Dynastic Family Protection power of the Firearms Instruction and Responsible Stewardship Trust.
Could a firearms training institution be considered a qualifying educational organization to qualify tuition expenses under the exclusion? It would appear so. The IRS approved a martial arts school where the school's primary function was the presentation of formal instruction, the courses were interrelated, regular, continuous, constituting a curriculum, and a regular faculty was maintained, with a regularly enrolled body of students. Rev. Rul. 78-309, 1978-2 C.B. 123.
Visit http://7-4-1776.US to learn more about the F.I.R.S.T. Family Trust and how to turn your family into a firearms training institution (though probably not for the HEET portion of the planning).