Can you deduct YMCA swim team fees where parents are required to volunteer their time at swim meets?

[kiwie1]

My son joined the Youth YMCA swim team and wanted to know if this is tax deductible.  Parents are required to work during the swim meets.

[ToddL]

Swim team fees and the time spent volunteering at your child's youth sports activity are not deductible for income tax purposes, even if you are required to volunteer as a condition of the child's participation. 

Contributions to individuals are never deductible; this includes contributions for the benefit of a particular individual as is the case for your son's swim team fees.