[82lsju]

[quote author=Roberton3 link=topic=16439.msg186237#msg186237 date=1484325574]
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?
[/quote]

yes, you get a deduction for a gift without buying tickets. 

I also vaguely recall that the required donations are not fully tax deductible (I think they are something like 80% tax deductible).

[82lsju]

[quote author=Roberton3 link=topic=16439.msg186237#msg186237 date=1484325574]
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?
[/quote]

yes, you get a deduction for a gift without buying tickets. 

I also vaguely recall that the required donations are not fully tax deductible (I think they are something like 80% tax deductible).