I'm not an accountant, so this isn't accounting advice.
And I don't know about a coop.
Regarding condos, if you're living in the condo, no the maintenance fee is not deductible. Slight exception: If you've got a home-office in your condo, then you can deduct that portion of the condo fee equivalent to the proportion of the condo being used as a home office. In that case, that portion of the condo fee would be a business expense.
If the condo is a rental--if you're renting it out and declaring your income and expenses on your taxes--then the condo fee is an expense that you can deduct.
Check with an accountant for more information.
Hope that helps.