Donations by members for annual dinner

by Sue
(Georgia)

All year long, our members contribute to our "Christmas Fund". At the end of the year, anyone is welcome to go out and eat for the church dinner, and the meal is paid for from this fund.

My question is, is any of this money tax deductible for the members? Only a few contribute to it, but many attend the dinner, so they obviously are paying more than they receive. Thanks in advance for any help!