No, you cannot.
Per IRS pub 526 (page
6):" If you receive or expect to receive a financial or economic
benefit as a result of making a contribution to a qualified organization, you
can't deduct the part of the contribution that represents the value of the
benefit you receive."
These contributions
include the following.
- Contributions for lobbying. This includes
amounts you earmark for use in, or in connection with, influencing specific
legislation.
- Contributions to a
retirement home for room, board, maintenance, or admittance. Also, if the
amount of your contribution depends on the type or size of apartment you will
occupy, it isn't a charitable contribution.
- Costs of raffles,
bingo, lottery, etc. You can't deduct as a charitable contribution amounts you
pay to buy raffle or lottery tickets or to play bingo or other games of chance.
-
Dues to fraternal orders and similar
groups.
- Tuition, or amounts
you pay instead of tuition. You can't deduct as a charitable contribution
amounts you pay as tuition even if you pay them for children to attend
parochial schools or qualifying nonprofit daycare centers. You also can't
deduct any fixed amount you must pay in addition to, or instead of, tuition to
enroll in a private school, even if it is designated as a “donation.”
