Perhaps. You are likely referring to deducting rental payments on a state income tax return.
What state are you referring to?
I have seen state tax regulations that deny a rental deduction to the tenant if the tenant pays rent to a not-for-profit organization which is not liable for paying state real property taxes.
However, if the tenant pays rent to a for-profit organization which is liable for paying state real property taxes, the rental deduction is allowed.
It depends upon the state tax regulations and the nature of the organization which you are paying.