Tax Cuts and Jobs Act
Enacted in January of 2018, the Tax Cuts and Jobs Act eliminated deductibility of ticket seat contributions and gifts that receive points used for ticket placement for home athletic contests (i.e. Beaver Points). All gifts to Oregon State Athletics default to receiving Beaver Points.
Defining Your Support
Philanthropic Donation
Athletic donations not tied to the purchase of season tickets
- Annual Fund Support (not tied to tickets)
- May accept Beaver Points
- Tax deductible if points declined
- From an IRA or Donor Advisory Fund if benefits and points declined
- Capital/Facilities Gifts
- May accept Beaver Points
- Tax deductible if points declined
- From an IRA or Donor Advisory Fund if benefits and points declined
- Endowment
- May accept Beaver Points
- Tax deductible if points declined
- From an IRA or Donor Advisory Fund if benefits and points declined
- Sports Specific Gifts (except basketball court side seats)
- May accept Beaver Points
- Tax deductible if points declined
- From an IRA or Donor Advisory Fund if benefits and points declined
Required Seating/Parking Donation
Required to purchase season tickets. Determined by the largest requirement among sports season tickets held
- Football
- Earn Beaver Points
- Not tax deductible no matter method of contribution
- Men's Basketball
- Earn Beaver Points
- Not tax deductible no matter method of contribution
- Women's Basketball
- Earn Beaver Points
- Not tax deductible no matter method of contribution
- Omaha Room
- Earn Beaver Points
- Not tax deductible no matter method of contribution
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