As to whether you could write off the tuition paid to a now closed seminary as a charitable tax deduction.
If you are American and the seminary is in Israel.
#1 you paid the seminary directly…NOT deductible under any circumstances
#2 you paid “the American Friends of Seminary XXXX” would be deductible if the American group is a registered 501c3 charity
Donations to foreign charities are deductible on US income tax returns, which is why all these American Friends of 5013cs were created.