no
edit: source: http://www.irs.gov/publications/p526/ar02.html#en_US_2013_pu...
edit: source: http://www.irs.gov/publications/p526/ar02.html#en_US_2013_pu...
Edit: They can't. However, if an employer were to pay you to work for a qualified organization, they could write off that expense.