What is a non-qualified purpose for distributions from an Oregon 529 Higher Education Savings Plan account?

Funds that are withdrawn from the account must be used to pay for the designated beneficiary's qualified higher education expenses. These include expenses for tuition, fees, books, supplies, equipment, and room and board at an eligible educational institution anywhere in the United States and certain foreign countries.

Qualified withdrawals also include rollovers to an ABLE account for the same designated beneficiary or a member of their family.

Any distribution used for expenses other than what is mentioned above is considered to be used for a non-qualified purpose.