It's income taxes and self-employment tax that are bullsht. They have enough revenue from all of the other taxes and fees to pay for roads and fix bridges. They don't properly invest the self-employment and soc sec income for it to grow, so they shouldn't be collecting it towards some fictitious fund. They need to honor the debt to those who've paid into it, but they need to stop collecting the revenue asap.
People should absolutely be able to deduct donations to orgs that help people from their taxable income. It's fkd up not to allow that. They don't possess the money to make it grow or put it to work.
In fact, I'll take it a step further. If you're paying for your kid to go to school, you shouldn't be taxed on the tuition and fees, especially if there isn't a voucher system for them to go to their school of choice. The employees at the schools pay taxes on THEIR income, so it's not like the govt is missing out, but the parents are certainly not getting to use the money for their business ventures and enrichment.
Now, if you have some reason to investigate a school for misuse of funds or fraud, and they are found guilty of it, you prosecute the people at the school committing the fraud. Then you consider shuttering the school, if it is no longer able to function and deliver the education expected of it. This is where the US DoEd sits right now, imo.