Using 529 and ESA savings to pay for college; tax question.?

I established a 529 and an ESA for my son. He will start college soon. I understand that after I withdraw money from the 529 or ESA, I will be sent a 1099-Q at the end of the year, and that to avoid IRS tax and penalty on the amount withdrawn, I simply have to have college tuition/board receipts that match the amount withdrawn. Question: must the tuition receipts be in MY name, or can I hand the money to my son so he can pay the tuition himself (in which case my name won't show on the receipt)? Would the IRS be appeased if I can just prove that the money went to my son and then to the college?