I donate $38000 to University of Massachusetts, is it deductible for state tax?

[Tony6]

If it is deductible, where I should add in the tax form?

[brennele]

TT knows what is and is not deductible for each state when they transfer info from your federal to your state tax.  If you are in a position to donate $38,000 to any charity, it suggests a fairly high income.  In that case, it would likely be worth your while to consult with an accountant to make sure you are getting the best possible tax advise.