Advancement payment for services to be rendered next year
Athletic club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products and similar items
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Funeral, cremation, or burial expenses
Health programs offered by resort hotels, health clubs, and gyms
Illegal operations and treatments
Illegally procured drugs
Maternity clothes
Non-prescription medication
Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
Scientology counseling
Social activities
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Special foods and beverages
Specially designed car for the handicapped other than an autoette or special equipment
Stop-smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses a problem child to a particular school
Weight loss programs
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