Deductions on Federal Tax Returns

OK- We're a small operation with virtually no reserves, and we're going through a re-roofing which the homeowners have agreed to pay for 50% out-of-pocket. I'm the treasurer, and am intending to raise dues so this doesn't happen again, but in the meantime, I have a scheme. Can anyone tell me if this is legal, ethical, and will work?:

Our 5-unit condo building shares a laundry room. The washer broke, so we got a new washer and dryer. We're donating the old dryer to the Salvation Army. If I get a receipt, can I deduct that from the HOA's tax return?

Since the Salvation Army is going to come to pick up the dryer, and the individual homeowners may wish to also donate some of their belongings, could I use the opportunity to suggest we make an HOA fundraiser out of it- everyone donates their stuff and the HOA gets the deduction rather than the individuals?

Please let me know your thoughts.
Thanks!
Melinda

i am not a tax expert, but i believe Roger is right... typically, an HOA cannot claim charity deductions.