Sally
I didn't even know that the church fee could be itemized! Did your CPA state that it would be deductible?
Was it an optional charge or mandatory? I would guess if it's a mandatory fee it would not be deductible, but if it's a "pay as much as you feel led to" donation type thing, then it would be deductible.
I just had my taxes done today & I had asked about buying things from boy scouts, etc and I had a feeling it wouldn't be deductible, but what the heck...it didn't hurt to ask. His response was if you're getting something back for your money, then it can't be deducted.
I don't know if the same applies for church usage fees or not, but would assume so, because you're getting something back for your money (the use of the church, kind of like a rental??).
I don't claim to know everything, so I'm open to correction here if anyone knows differently.