Deductions & credits

No, and the church is probably breaking the law by doing so (in two ways).  

First, it is only a donation if the cost you pay is more than the fair market value of the service.  If the church charges $20 but other nearby properties charge $15, then you have a $5 donation (and the receipt has to specify this).  But if the going rate is $20 or more, then no part of what you pay to the church is a donation.  

Second, the church is breaking the law by giving you a donation receipt when it is not.  And third, even though the church is generally tax exempt, this is probably considered taxable “unrelated business income”.   (But that’s not your problem unless you want to file a whistleblower complaint.)