In order to be tax deductible, JavaRanch would have to be registered as a not-for-profit.
http://www.mapnp.org/library/strt_org/strt_np/strt_np.htm I used to be an executive board member of a non-profit organization. The record keeping was onerous to say the least. We paid a part-time CPA about $20,000 per year to keep our financials correct according to the law.