Your question does not specify whether you are talking about a state or federal income tax issue and the answers may not be the same. Further, I am assuming that your state tax return is filed in Michigan and not Florida since you have indicated this is a Michigan tax question. A "for profit" school is different than a qualified "non-profit" 501C3 organization. If the donation is to a qualified fund associated with the school, a federal tax deduction may be available whereas a donation to the "for profit" school itself will not qualify. If you made such donations in 2011, you may be able to claim a tax credit for the donation however, those types of deductions disappear for Michigan in tax year 2012.
Answered on Apr 17th, 2012 at 12:12 PM