I'm not aware of any charitable donations or support given by our Club to financially disadvantaged skaters, and the Club's annual financial statement doesn't disclose any such payments. I have heard on the grapevine of the occasional higher-level skater receiving some informal sponsorship, but often that kind of thing is done privately so as not to embarrass the skater concerned. I'm certainly not aware of any tax deductibility available for such sponsorship.
As far as general rebates etc to members are concerned, Our Club pays State and Nationals Champs entry fees for the standard track skaters (no mention of any contribution to adult entry fees for the Adult divisions in States and Nationals though.) They also pay a sum to skaters competing overseas, both standard track and adult competitions; but again, more to the standard track skaters than to the adults. Both categories have to "earn" their payment with volunteer hours - same number of hours for both groups. As far as I know, there is no "hardship" assessment for the payment - if you make the State and/or Nationals team, you qualify for the payment.