See IRS Pub 526:
Deductible As Charitable Contributions
Money or property you give to:
- Nonprofit schools and hospitals
- Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)
Your local school is likely nonprofit and a branch of the local government. If so, yes, the donation is tax-deductible.
See also IRS Pub 17, which has some duplication from Pub 526:
Organizations That Qualify To Receive Deductible Contributions
You can ask any organization whether it is a qualified organization, and most will be able to tell you.
- Most nonprofit educational organizations, including the Boy (and Girl) Scouts of America, colleges, museums, and daycare centers if substantially all the child care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct.