Yeah, that's not unusual at all. Many self-employed clients prefer the "business expense" for training as a tax write-off. It helps small start-ups connect with other small self-start-ups. At least that's how it was designed. Unfortunately in states like IL, you get the max tax penalty. If you want to self-start, you need to be somewhat rich in the first place or be an expert on the system in place(which being an expert in both the tax codes and business codes can be a full-time job on it's own.)
However, many businesses do use it as a loophole to sell "training" for something utterly useless, and leave an open end out of the contract within a certain period of time. A scam for sure, make sure you check out the institution thoroughly if she plans on going this route.