[chrisk]

Raising the ticket prices by the full amount of the "donation" would have the potential to create a different questionable dodge.
If you donated the seats and were able to take the face value as a donation, it would be an even bigger tax deduction than the current deduction.
Of course, you wouldn't be able to use the ticket. but you could pick up another ticket for a fraction of the "face value"

The brobdingnagian discrepancy between face value and fair market value would not pass IRS scrutiny.  There has to be a reasonable relation between the donation value and the fair market value.

[chrisk]

Raising the ticket prices by the full amount of the "donation" would have the potential to create a different questionable dodge.
If you donated the seats and were able to take the face value as a donation, it would be an even bigger tax deduction than the current deduction.
Of course, you wouldn't be able to use the ticket. but you could pick up another ticket for a fraction of the "face value"

The brobdingnagian discrepancy between face value and fair market value would not pass IRS scrutiny.  There has to be a reasonable relation between the donation value and the fair market value.