Certain areas of Arizona Stadium, McKale Center, Hillenbrand Memorial Softball Stadium and Hi Corbett Field carry a per-seat contribution over and above the ticket cost called "priority".
All season ticket holders whose priority amount totals $100 or more automatically qualify for membership in the Wildcat Club. Wildcat Club members also have first priority for post-season tickets as a benefit of membership.
Members of the Wildcat Club and/or season ticket holders in the corresponding sports are provided the opportunity to purchase post-season tickets before the general public. Postseason tickets are awarded based on priority points.
Due to recently passed tax law, effective January 1, 2018, no portion of a priority payment is considered to be a charitable donation and will no longer be 80 percent tax deductible. Similarly, payments that are made with the understanding that the right to purchase basketball tickets will be received are no longer deductible as charitable contributions.
Therefore, based on the guidance that has been provided to us at this time, we do not believe ICA Capital Campaign payments made with the understanding of the right to purchase basketball tickets qualify as tax deductible donations.
We are not allowed to provide tax advice so as always, we strongly encourage you to consult your tax advisor.
Despite this change, Arizona Athletics remains as grateful as ever for your support and contribution. Tax law may have changed, but your impact on Arizona student-athletes through priority seating contributions has not.