Because you are a volunteer and not a paid educator who works at least 900 hours a year, you cannot use the above-the-line deduction of up to $250 from gross income (allowed even if you don’t itemize, assuming this break is extended for 2015). However, if you donate the supplies to the school and do not restrict their use, you can take a charitable contribution deduction for your out-of-pocket costs. To do this, you must (1) itemize your deductions, and (2) have obtained the required substantiation for these costs (including an acknowledgment from the school if the cost is $250 or more).
A fixed deduction allowed to every taxpayer, except those who may be claimed as a dependent by another person. Extra exemption deductions are allowed for a spouse on a joint return and for each qualifying dependent. A deduction of $3,400 is allowed for each exemption claimed on 2007 returns, but the deduction is phased out for certain high income individuals.