I found IRS publication info on Long term care, but it is a bit vague on whether all of the cost or just some might be tax deductible. My mother is not able to perform any of the normal life activities on her own, and father is not able to care for her any longer.
I don't have the IRS question e-mail address offhand, so you'd have to search at its website for it.
I would also review the statements and if the categories of charges aren't broken down, ask for a break down. Some costs may be deductible, others might not be.
Or as FF suggests, find an attorney who's familiar with elder care accounting (is that a new field yet?) and get advice from her/him.