Can I deduct the $150,000.00/year I pay my in home caregivers?

With more space to write, I should say this is regarding my dad's taxes. He needs 24 hour care due to his incapacitation from MS. His yearly payroll for his in home caregivers exceeds $150,000.00/year, as he has 24 hour care. He is essentially quadrapalegic and cannot do anything other than breath for himself. Can he deduct the wages and payroll taxes he pays his/for his "employees"? 

I'm also confused as to why he can't be classified as a non profit, being that he doesn't make one cent in "business" yet pays a payroll tax the same as a business with the same amount of "employees" that turns a profit. 

**I know nothing about taxes and how they work so these may be dumb questions. 

thanks.