Unfortunately, none of those expenses are qualified expenses for 529 withdrawals.
529 plan distributions are tax-free as long as they are used to pay qualified higher education expenses for a designated beneficiary. Qualified expenses include tuition, required fees, books and supplies.
Joseph Hurley of bankrate.com indictes that "added costs of a special needs beneficiary" are elibile for coverage with a 529 plan???
"added costs of a special needs beneficiary"
These are costs that are in addition to the regular costs to attend and must be required by the institution to be an allowed expense. You would have to retain your proof that the school required the student to have and pay for the additional items or would not be allowed to attend.
The Treasury Department has never issued a definition of a special needs beneficiary for this exception. However, The Conference Committee Report for Coverdell ESAs has stated that the definition should include "an individual who because of a physical, mental, or emotional condition (including learning disability) requires additional time to complete his or her education.
Whether a student having allergies requires additional time to complete studies meets the definition of a special needs beneficiary is yet to be determined.