I have recently started a Ma'aser account - a separate bank account that I transfer 10% of any income into and is readily available for giving to Tzedaka and I now use to give instead of coming direct from my main account. The idea is that I want to be more exacting with Ma'aser and this will help me keep track so I don't give too little.
Being more exacting, I also want to ensure that I don't give too much as well so I am now questioning some smaller "donations". One in particular is that our Mikveh charges 2 dollars per use. The money goes either to upkeep of the Mikveh or the shul in general, but is technically something that I'm paying for the service of using the Mikveh.
Is that something I could deduct from my Ma'aser account? I would appreciate if somebody could cite a source that says whether Tzedaka can be counted towards Ma'aser if somebody receives a benefit - and further what if that benefit is the performance of a Mitzvah (i.e. going to a Mikveh).
Thank you, Chaim