No. The IRS will consider this as a personal, non-deductible, expense. This is similar to not being able to deduct food for your own child. However, I believe you can deduct activity supplies for your own child during business hours. This is because your child is interacting with the other children and enhancing your program while doing so. My thinking is that you would not have spent money on activity supplies for your own children if you were not in business. There is nothing in the IRS regulations that address this point.