No, you cannot include room and board (including meal plans) as eligible tuition expenses. You can include fees such as student activity fees if they are charged to every student as a condition of enrollment. A meal plan is a pre-set number of meals purchased in advance for an academic semester at a discount off of the walk-in price. With your meal plan, you will be free to eat when and where you want, with some limitations, throughout the semester.
In other words, a meal plan is pre-paid account for your on-campus meals. At the start of the term, you pay for all the meals you'll eat in the dining halls.