@brhentschel previously stated that the contribution was "non-deductible as a donation".
The season tickets are capital assets in the hands of @brhentschel and the basis is whatever he was required to pay to obtain them. Obviously, that purchase price must be allocated, in some fashion, to each individual event.
Also, if you actually read @brhentschel's post (carefully), it was clearly stated that the purchase price total was $1,800, which included a $800 contribution, not a total of $1,000 ($200 plus an $800 contribution).
