You are correct that this donation is no longer deductible.
Are College athletic donations tax deductible
The new tax law will essentially remove that 80% deduction entirely; any contributions that are linked to the right to purchase season tickets will no longer be considered charitable donations. It's a very common practice for athletic departments to require donations before alumni are able to purchase season tickets.
The new law essentially replaces the 80 percent in
the 80/20 rule with 0 percent. This means that, as of Jan. 1, 2018,
donors who make a contribution to or for the benefit of a college or
university in exchange for the right to purchase tickets or seating at
an athletic event in the university’s stadium can no longer take a
charitable deduction on 80 percent of the contribution.
The law clearly states that, “no charitable deduction will be allowed for any amount” of these contributions.
Seating contributions can no longer be deducted.
