The cost of educating your kid(s) at a private school can be deducted as a charitable contribution only if – (a) the school is affiliated with your church or other religious organization (of which you...

The cost of educating your kid(s) at a private school can be deducted as a charitable contribution only if –

(a)  the school is affiliated with your church or other religious organization (of which you are an active / regular member).

(b)  the school is religiously affiliated and the claimed deduction is limited to the properly allocated cost of religious studies only (vs. “reading, writing, arithmetic”).

(c)  the school is (i) a “charter school” or is similarly licensed by the state board of education or equivalent agency and (ii) formed and exists as a not-for-profit entity under state law.

(d)  your “kid(s)” is/are under age 18.

(e)  None of the above statements is true.