You mentioned "summer camp." The cost of day camp for a child who is under 13 is eligible for the Child and Dependent Care Credit. Overnight camp is not eligible for the credit.
If the school is authorized by the IRS to accept tax-deductible contributions, the equipment (bench, tent, goals, gloves) are a charitable contribution if you give the items to the school. If you keep the items there is no deduction. Charitable contributions are an itemized deduction. They will not reduce your tax or increase your refund unless your total itemized deductions are more than your standard deduction.
