Tax Code Legislation

TAX CODE LEGISLATION

The tax code changes passed by Congress has an impact on your philanthropic gifts. This includes the provision in Section 170(I) of the Internal Revenue Code that previously allowed for donations related to priority ticket access for collegiate athletic stadium events to be tax deductible for 80% of the total gift amount.  As per the tax code changes, a contribution that involves the right to purchase tickets for seating at our athletic events is not deductible for federal income tax purposes. 

Any gifts given towards per seat donations (starting 1/1/18) will not be tax-deductible and can only be directed to the Cal Athletics Fund (not sport specific funds).

Click here to view the full correspondence from Interim Chief Development Officer, Beth Voetsch, regarding changes to the tax code. The link will take you to our FAQ page – please select “How will the tax code changes affect season ticket holders?”

Thank you for making a 2017 tax-deductible gift

The time to ensure the tax deductibility of your donations attached to season tickets has passed, but you can still donate to the Cal Athletics Fund.

If you have questions or concerns, the Cal Athletics Fund team would be happy to assist you. We can be reached by calling  (510) 642-2427 or by emailing calathleticsfund@berkeley.edu.