Tax deductions for housing students?

Can housing a student intern for a nonprofit be tax deductible? There are NP wildlife hospitals/rehabilitation facilities near me and I have housed, at no cost, student interns for up to three months; I am now wondering if there are any tax implications for that service. Thanks!

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You may generally deduct any expenses incurred for housing a student sponsored by a qualified charitable organization. The deduction is a charitable deduction so you must itemize to deduct it.