My son attends Centenary Preschool (It's through a church) and I pay $145 a month for his tuition. Is that considered a tax exempt organization?

[rjs]

The church pre-school probably is a tax-exempt organization. Ask them if you want to be sure. But that does not mean that the tuition you pay is a tax-deductible donation, if that's what you're thinking. You cannot deduct the tuition as a contribution. If you meet the eligibility requirements for the Child and Dependent Care Credit, you can claim pre-school tuition as a child-care expense.