[This answer has been edited]
Generally no. However, some fraternities and sororities may exploit a tax loophole.
Fraternities and sororities are social clubs that are not tax deductible. (Not organized as a charity for some public benefit.) However, some fraternities and sororities have created nationwide "charitable foundations" that have educational or charitable purposes and are registered as 501(c)(3) exempt organizations.
For example, the local chapter of the ABC sorority at XZY college collects dues from members that are used for food, rent, social activities, and other purposes. These dues are not tax deductible. The national ABC sorority organization also creates the "ABC Charitable Foundation" and solicits tax exempt donations. The ABC Foundation then sends grants to individual chapters to be used for qualified "charitable" or educational" expenses, such as tutors, scholarships, computers and other educational assistance.
The ability of national foundations to hand out grants to local chapters while maintaining legal charitable status is tricky, and they can easily slide into unallowable areas. But that's not your problem.
If a fraternity or sorority has a national charitable foundation that is listed in the IRS Exempt Organization database, then contributions to it are tax deductible. https://www.irs.gov/charities-non-profits/exempt-organizations-select-check
But dues to a local chapter are not deductible.
More info here. https://www.irs.gov/pub/irs-tege/eotopicq99.pdf
