IRS Publication 526 clearly states, "No, you cannot deduct payments for child care expenses as a charitable contribution, even if they are necessary so you can do volunteer work for a qualified organization. (If you have child care expenses so you can work for pay, get Publication 503, Child and Dependent Care Expenses.)"
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Bob Kitzmiller of IN 2:45AM July 01, 2012
Property Tax Deduction of MI 4:05AM March 10, 2012
oral steroids for sale of AL 9:49AM December 14, 2011