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Federal and state have different answers. For the federal, see Are Contributions to School District Programs Tax Deductible ...
For the state, it depends on which state you live in for which deductions you can have. All states will let you have the charity donations that federal allows.
Those donations include things like buying books at the book fair (usually 50%) along with a book for the teacher (100%) deductible.
EDUCATION EXPENSES
Education expenses for grades K-12 are not deductible on your Federal return, whether for private, public, or home schooling, nor are the expenses for tutoring, after school lessons or after school activities, such as dance lessons, sports, etc. Some states allow deductions/credits for K-12 education and/or home schooling expenses; if your state has these deductions available, you will be prompted to enter them when you prepare your state return. (As far as I know, the states that offer any sort of K-12 deductions/credits are Arizona, Illinois, Indiana, Iowa,Louisiana, Minnesota, and Wisconsin)
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