The sweeping new tax law President Donald Trump signed this month will provide tax cuts to corporations and the wealthy. But it will also deprive well-heeled sports fans of a perk that benefits major college athletic programs—a tax deduction for ticket-related contributions. Here's how it has worked, according to Forbes magazine: Popular programs, such as the University of Oregon Ducks football team, have generated great demand for season tickets and luxury suites.
http://www.wweek.com/news/2017/12/29/how-the-new-federal-tax-law-could-hammer-ducks-and-beavers-football-programs/