Everyone has a different tolerance for risks.  Also, not only do schools have a very different set of risk profile, they also don't have the same level of fiduciary responsibilities as tax professionals.

In case you are not familiar with the obligations the IRS and FTC impose on tax professionals, you would like to read through Publication 4557 so that you can help your client stay compliant.

https://www.irs.gov/pub/irs-pdf/p4557.pdf