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Preferred seating at college games

Many universities and colleges offer programs which allow major donors to accumulate points or credits toward preferred seating arrangements. Members of such programs can buy good seats at games. There were court battles for years over what value to assign to these special seating arrangements. Ultimately, Congress created a legislative standard. The rule is that 80% of a donation to a university or college that results in preferred seating is deductible as a charitable contribution. The remaining 20% is non-deductible.

Gordon Fischer Law Firm, P.C. is dedicated to promoting and maximizing charitable giving in Iowa. Gordon can be reached by phone at 515-371-6077; by email at gordon@gordonfischerlawfirm.com; and through his website at www.gordonfischerlawfirm.com.

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