Please refer to the following link to answer that question: https://www.irs.gov/pub/irs-pdf/p1771.pdf.  In sum, though, any payment to the Temple to participate in any educational program offered thereby or for educational materials are payments for either services or goods, respectively, unless the amount paid exceeds that stated price therefor.  If so, then the portion and only that portion of the payments that exceeds the stated price therefor would be a charitable deduction.  So, if you only pay the set price for an educational program or for any materials, then you may not deduct any portion thereof as a “charitable contribution” since you have received an equivalent value for any sum paid and have not, then, made an actual donation.

If your educational expenses are work related and maintain or improve your job skills, then you might be able can deduct it.  Expenses to learn a new trade or job or to qualify for a new career are not deductible.  The Temple does not give tax advice.  So to determine whether you may deduct all or any portion thereof, you should consult with your tax advisor and not rely on the information set forth herein.

Only sums payable to an “eligible educational institution” qualify for either of those credits or that deduction.   An “eligible educational institution” is any college, university, trade school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.  The Temple does not constitute such an educational institution and the payment for any educational program or materials offered  by Temple does not qualify any participant for either of those credits or to the deduction.  As such, the Temple does not report any sums payable to it to the IRS for the educational program and materials on Form 1098T.