University Football Ticket purchase turned into donation due to Covid19 - tax deductible?

[Rivergator]

I know with the new rules we cannot deduct booster fees to purchase tickets.

But with COVID19, we just donated the money to the University without getting any tickets in return.  Does that mean the booster money is now tax deductible? and would it be for the full amount or would it be for the old 80% of the amount?

[Opus 17]

A donation with you getting nothing of value back is a true donation and would be fully deductible.  However, if the amount is more than $75, the university is supposed to issue an acknowledgment that specifies if this is true, and if the amount is more than $250, you are required to have a receipt or acknowledgement.

[SteamTrain · Accepted solution]

An interesting discussion of potential complications to this situation:

https://www.elliottdavis.com/stadium-seats-remain-empty-booster-club-contributions-tax-deductible/

[Opus 17]

I had understood the customer to be asking about ticket fees for games that were not held. I agree that the booster club membership itself is more complicated.  It may depend on how the college is handling refunds or if they are applying the membership fee to future years.  The customer still requires a receipt or acknowledgment from the college.

[Rivergator]

Thank you both.  This discussion was of great help in solving the issue.