Question for accountants/tax experts regarding Bulldog Club donations

[boonedawg]

So, you can no longer get a tax deduction if you donate to the Bulldog Club if your donation gets you premium (club level) seats. If you opt out of buying tickets this season, but just donate to the Bulldog Club is that a tax deduction?

[bulldog20]

I believe it is deductible if you do not receive a benefit in place of that donation. If you just donated without the benefit of the tickets than it would be deductible. I may be wrong as I only did tax for 4 months earlier this year.

[HeCannotGo]

So, you can no longer get a tax deduction if you donate to the Bulldog Club if your donation gets you premium (club level) seats. If you opt out of buying tickets this season, but just donate to the Bulldog Club is that a tax deduction?

My understanding is that in addition to not getting tickets, you also have to disclaim any Bulldog Club points as a result of the donation in order to make it deductible.

[TaleofTwoDogs]

I believe it is deductible if you do not receive a benefit in place of that donation. If you just donated without the benefit of the tickets than it would be deductible. I may be wrong as I only did tax for 4 months earlier this year.

This is correct. The donation must not provide a benefit to the donor to be deductible.

[Bass Chaser]

From hailstate.com

Q: How does the Tax Cuts and Jobs Act of 2017 impact my Bulldog Club donation?
A: Please take note that The Tax Cuts and Jobs Act of 2017 changed federal tax law as it relates to the deductibility of contributions to organizations like The Bulldog Club. For all donations beginning in 2018, no federal income tax deduction is allowed if, as a result of a contribution, the donor receives (directly or indirectly) the right purchase tickets for seating at an on campus athletic event. Under this new law, contributions required to purchase season tickets (required seat donations) are no longer tax deductible. Our current understanding is that any other contribution for which a donor receives priority points in The Bulldog Club priority points system will also be nondeductible. In light of this change, The Bulldog Club wants all donors to be aware of the option to decline priority points for a donation that is not related to required seat donations. If you would like to decline priority points for any donation made above and beyond your required seat donation, it is your responsibility to notify The Bulldog Club by filling out and submitting the Bulldog Club Priority Points Waiver Form (PDF) or by contacting our office. Unless we are advised of an intention to decline priority points for a donation, we will process the payment and recognize priority points in accordance with current priority points policy.