Tuition charitable deduction

[ND]

A dual US-Cdn citizen long-time resident of Canada pays tuition to a child's private religious school in Canada and such school is a registered Canadian charitable organization and the school itself would also qualify in the United States to receive deductible contributions if it were resident in the United States.

CRA allows a receipt for charitable deduction FOR SUCH TUITION PAYMENT in such instance but IRS doesn't. See below citations.

However, the treaty (see below citation) does allow a US citizen resident of Canada to deduct charity on his/her 1040 if the donations do not exceed an amount determined by applying the percentage limitations of the laws of the United States in respect of the deductibility of charitable contributions to the income of such citizen or resident arising in Canada. Assume for this question that such test is met.

The treaty language used is focused on the organization and NOT on the nature of the payment. If the treaty language INSTEAD discussed the nature of the payment -tuition in the question at hand- I would NOT have a question as it would be clear that the tuition payment in Canada could not qualify as a charitable deduction (Sch A) on the 1040 even though it qualifies on the T1.

But since the treaty language used is about the organization, and in the question at hand, the parent made a (tuition) payment to a QUALIFIED CDN ORGANIZATION, shouldn't the dual filer resident filer of Canada be entitled under the treaty (and with Form 8833 disclosure overriding IRC S 170(b) AND (c) and citing Article XXI(5)) to claim such deduction on 1040 Sch A as charity? This would be in spite of the fact that, had the school been a US resident qualified charity, tuition paid to it could not be deducted on Sch A of the 1040. [side-note: same logic would apply to a US resident paying tuition to same Cdn private school (and to make this practical, assume filer has Cdn source income taxable and can thus make use of the Cdn charity receipt that is limited to offset against only Cdn source income).

[http://www.cra-arc.gc.ca/E/pub/tp/ic75- ... -23-e.html] Religious Schools
3. If such a school teaches exclusively religion and thereby operates solely for the advancement of religion, payments for students attending that school are not considered to be tuition fees but will be considered as valid donations and, providing the school is a registered Canadian charitable organization, official receipts for charitable donations may be issued for such payments.

[http://www.irs.gov/publications/p526/ar02.html] You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation.â€￾

[http://www.irs.gov/pub/irs-trty/canada.pdf] XXI(5)
For the purposes of United States taxation, contributions by a citizen or resident of the United States to an organization which is resident in Canada, which is generally exempt from Canadian tax and which could qualify in the United States to receive deductible contributions if it were resident in the United States shall be treated as charitable contributions