From a practical standpoint I doubt that the IRS is going to give you a hard time over the $50 portion of an internet service package during an audit. They are looking for instances of outright abuse and fraud, so you probably have nothing to worry about if you indulge a little in that sports package.
That said, only the portion that applies to internet service would qualify. I have yet to see a service that only allows bundles without internet-only service. If you would prefer to err on the side of caution, ask the cable provider to break out the cost of an equivalent internet access-only package, and charge that portion against your 529 plan.
And keep your receipts!
Good luck,
Brian Boswell
VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.