Changes to Priority Seating Program

The passing of the Tax Cuts and Jobs Act into law as of January 1, 2018 has eliminated the tax deductibility of contributions that give the "right to purchase tickets for seating at an athletic event in an athletic stadium of such institution." We have been monitoring the college athletics landscape and working with our leadership to determine what, if any adjustments would need to be made to our operations.

In order to be compliant with the new legislation, we will be making a couple adjustments to how our priority seating program for men's basketball is administered.

Historically, gifts to the Owl Club Annual Fund have been used to satisfy priority seating requirements for basketball season tickets. For a donor/season ticket holder to be granted access to purchase seats in a preferred location, Owl Club Annual Fund gifts were due by June 30 for the upcoming season.

With the change in tax law, Owl Club Annual Fund gifts cannot be used for ticket benefits and retain their tax deductibility. Payments made to access priority seating must now be classified as a fee rather than a donation and placed into a new fund designated the "Owl Club Priority Seating Fund." Please be assured both philanthropic gifts and priority seating fees will continue to support the same student-athlete initiatives.

In relation to Owl Club benefits and membership levels, there will be no foreseeable change. The Owl Club will continue to count Owl Club Priority Seating payments in addition to any philanthropic athletics giving to determine your benefit and membership levels for the coming fiscal year.

If you have any questions, please don't hesitate to reach out to your Owl Club representative or to our office at 215-204-2582 and owlcub@temple.edu.

Owl Club Basketball Priority Seating Payment





Example 1


Hooter T. Owl
Owl Club Member
Men's Basketball Priority Seating Ticket Holder


Hooter T. Owl is a Temple Owl Club supporter who annually contributes $1,500 to the Owl Club Annual Fund and has four basketball season tickets in a priority section requiring a $300 per seat donation ($1,200 total).

2017-18 (prior to new tax legislation)
  • Owl Club Annual Fund donation $1,500
  • Required basketball priority seating donation $1,200 (covered by the $1,500 gift)
  • Tax Deductible amount $1,500
  • Owl Club Membership Level Conwell ($1,000+)
2018-19 (under the new tax legislation)
  • Owl Club Annual Fund donation $1,500
  • Required basketball priority seating fee $1,200 (additional amount not covered by the $1,500 gift)
  • Tax Deductible amount $1,500
  • Owl Club Membership Level MVP ($2,500+)

Example 2


Stella White
Owl Club Member
Men's Basketball Priority Seating Ticket Holder


Stella White is a Temple Owl Club supporter who annually contributes $400 to the Owl Club Annual Fund and has two basketball season tickets in a priority section requiring a $200 per seat donation ($400 total).

2017-18 (prior to new tax legislation)
  • Owl Club Annual Fund donation $400
  • Required basketball priority seating donation $400 (covered by the $400 gift)
  • Tax Deductible amount $400
  • Owl Club Membership Level Letterwinner ($110+)
2018-19 (under the new tax legislation)
  • Owl Club Annual Fund donation $0
  • Required basketball priority seating fee $400
  • Tax Deductible amount $0
  • Owl Club Membership Level Letterwinner ($110+)

Example 3


Conwell Cherry
Owl Club Member
Men's Basketball Priority Seating Ticket Holder


Conwell Cherry is a Temple Owl Club supporter who annually contributes $1,000 to the Owl Club Annual Fund and has two basketball season tickets in a priority section requiring a $300 per set donation ($600 total).

2017-18 (prior to new tax legislation)
  • Owl Club Annual Fund donation $1,000
  • Required basketball priority seating donation $600 (covered by the $1,000 gift)
  • Tax Deductible amount $1,000
  • Owl Club Membership Level Conwell ($1,000+)
2018-19 (under the new tax legislation)
  • Owl Club Annual Fund donation $400
  • Required basketball priority seating fee $600
  • Tax Deductible amount $400
  • Owl Club Membership Level Conwell ($1,000+)

Example 4


Acres O. Diamond
Owl Club Member
Men's Basketball Non-Priority Seating Ticket Holder


Acres O. Diamond is a Temple Owl Club supporter who annually contributes $500 to the Owl Club Annual Fund and has two basketball season tickets in a non-priority section.

2017-18 (prior to new tax legislation)
  • Owl Club Annual Fund donation $500
  • Required basketball priority seating donation $0 (non-priority section)
  • Tax Deductible amount $500
  • Owl Club Membership Level Captain ($500+)
2018-19 (under the new tax legislation)
  • Owl Club Annual Fund donation $500
  • Required basketball priority seating fee $0 (non-priority section)
  • Tax Deductible amount $500
  • Owl Club Membership Level Captain ($500+)


FAQ

The US government passed the Tax Cuts and Jobs Act in late 2017. The passing of the Tax Cuts and Jobs Act into law as of January 1st, 2018 has eliminated the tax deductibility of contributions that give the "right to purchase tickets for seating at an athletic event in an athletic stadium of such institution."
Yes! These priority seat payments are essential to our ability to deliver a peerless student-athlete experience.
Ticket prices may change from year to year, but your priority seat payment will not change for the upcoming '18-'19 season. We are simply depositing what you would have paid to the Owl Club to cover that cost into a new fund, Owl Club Priority Seating fund, in order to be compliant with the new tax law.
Temple Athletics will continue to count these payments along with your philanthropic gifts to athletics to determine your Owl Club membership level and corresponding benefits.
Priority points will remain unchanged for the upcoming fiscal year. The only adjustment is that points can no longer be used for ticketing purposes in our home venues. Points will still be utilized to determine away game and postseason ticket access.
Priority Seating payments are not tax deductible and are not considered philanthropic. Therefore, Temple cannot report these numbers externally in University giving totals based on guidelines issued by CASE, the Council for Advancement and Support of Education, an international association serving educational institutions in advancement. However, since these payments will continue to go towards supporting student-athletes and their programs, Temple will continue to count these payments internally in your University giving totals and society memberships (Conwell, Chairman’s Circle, etc).
Yes. Since the legislation took effect January 1st, 2018 we will honor gifts made to the Owl Club prior to this date that would qualify for priority seating under our previous standards. Please contact the Owl Club at owlclub@temple.edu or 215-204-2582 to discuss your specific situation.
The only seats for Temple football that currently require a priority seating payment are the field level seats at Lincoln Financial Field. These seats are subject to this new program. Temple Athletics anticipates this program will apply to any future priority seating requirements for football or any other ticketed sports. Should we introduce new priority seating requirements in the future, we will ensure those programs meet these new standards.
We are not able to offer you specific tax advice based on your individual situation. As always, we recommend you consult with your tax advisor to determine how your philanthropic choices impact your specific tax situation.

If you have any questions, please don't hesitate to reach out to your Owl Club representative or to our office at 215-204-2582 and owlcub@temple.edu.