http://www.irs.gov/publications/p526/ar02.html#en_US_2013_publink1000229649. "Athletic events. If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution." My employer only matches the tax deductible portion of the contribution. My question is do I use $400 as the amount required to buy tickets, or is it some lower amount as I could buy season tickets in another section for much less. The thing that really bugs me about this is that in the end because they raised the minimum up it actually reduces the amount they would have gotten vs just having me give that extra amount. I wish they could come up with some way to make the minimum contribution the same for everyone and base seating on points.