[OutsiderFan]

The reason that schools link donations to seating is the tax deduction: if you simply charge more for good seats, there's no tax deduction, but if require a donation to get a good seat, that donation is (partly) tax-deductible.  That makes no sense at all from a tax policy standpoint, but athletics departments around the country have lobbied aggressively to keep the loophole.

This is true.  But you get a tax donation for a donation regardless of whether you buy tickets, no?

[OutsiderFan]

The reason that schools link donations to seating is the tax deduction: if you simply charge more for good seats, there's no tax deduction, but if require a donation to get a good seat, that donation is (partly) tax-deductible.  That makes no sense at all from a tax policy standpoint, but athletics departments around the country have lobbied aggressively to keep the loophole.

This is true.  But you get a tax donation for a donation regardless of whether you buy tickets, no?