eddie: In a convoluted way I can see the point of the parent who wanted a tax deductable receipt for the costs above educating his child.
let me explain this logic: some people pay more, some people pay less. Regardless of how your committee squeezed those funds, those who pay more are in effect subsidizing those who pay less. So, that person requested donation receipts for the extra amount so that he can write it off. Maybe you can explain why the school refused to do that. Maybe they do not want to acknowledge what the true costs are v. published tuition?
Of course, it could be that the paying parent gets additional services, like advanced math class or personal Gemora tutor. In that case, the extra tuition would not be deductible. In any case, transparency will help everyone understand the other side.