Public school system?  Out-of-pocket expenses for qualifying organization.  Let's say these are parochial schools and the teachers pay for their own computers and software.  Still not deductible?  Does it make a difference if the only subject they teach is religion?  What if they are volunteers, not salaried?  Is it any different from the deacons who pay for the supplies to print the church bulletins?  

People who make up the rules as they go along will always say "employees can't donate to the nonprofit they work for."  I haven't found any cases to support that.