Can my spouse deduct her home office and organizational fees

Not if she is an employee.   Home-office expenses or other job-related expenses are not deductible in tax years 2018-2025 whether or not you itemize deductions.   Those deductions are reserved for those who are self-employed.   There are a few exceptions, see below.  

The job-related expenses deduction is still available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

Additionally, job-related expenses may be deductible in your state.  Enter your expenses and we’ll figure out if you can deduct them.

Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.

**Employees working from home can't take the home office deduction, even if you've been asked to work from home due to COVID-19.   This has been in place since 2018, when the Tax Cuts and Jobs Act was signed into law. Prior to that, employees who worked from home at the convenience of their employer were allowed to deduct home office expenses under the 2% rule.