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Good morning FUNDSVCS,

We are getting set up for a football priority seating program.  Since we've had basketball priority seating for some time, and we made appropriate adjustments when the law changed, we're not anticipating any difficulties.  One question did come up, however.  Is there any relevance to whether the university owns the stadium or uses, on a regular basis, a local stadium that it does not own but considers its home stadium?  The question comes from the language that is used in much of what has been written around this issue, which is, "the institution's stadium."  Plus a member of my staff recalls hearing something about this at a webinar but couldn't recollect the entire discussion.  Thanks for your help!

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Marcy Serkin
Associate Vice President Advancement Operations
Temple University
marcy.serkin@temple.edu
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Original Message:
Sent: 3/31/2021 8:37:00 AM
From: Marcy Serkin
Subject: Priority Seating Question

Good morning FUNDSVCS,

We are getting set up for a football priority seating program.  Since we've had basketball priority seating for some time, and we made appropriate adjustments when the law changed, we're not anticipating any difficulties.  One question did come up, however.  Is there any relevance to whether the university owns the stadium or uses, on a regular basis, a local stadium that it does not own but considers its home stadium?  The question comes from the language that is used in much of what has been written around this issue, which is, "the institution's stadium."  Plus a member of my staff recalls hearing something about this at a webinar but couldn't recollect the entire discussion.  Thanks for your help!

------------------------------
Marcy Serkin
Associate Vice President Advancement Operations
Temple University
marcy.serkin@temple.edu
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Thank you, John.  That's very helpful!

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Marcy Serkin
Associate Vice President Advancement Operations
Temple University
marcy.serkin@temple.edu
------------------------------

Original Message:
Sent: 03-31-2021 08:56 AM
From: John Taylor
Subject: Priority Seating Question

There have been a number of articles on this topic.  However, HR4333 from 1988 eliminates the "home" reference and indicates that the 80% rule applied if "the taxpayer receives (directly or indirectly) as a result of paying such amount the right to purchase tickets for seating at an athletic event in an athletic stadium of such institution".  The emphasis is more on what the institution regards as "their" facility.

I've also had occasion to discuss this with the IRS, most notably after the passage of Public Law 115-97 making all of these payments non-deductible.  The IRS focus seems to be on earning benefits - not where those benefits are exercised.  I think it is safe to say that if your institution controls seating at a facility, regardless of its location, the law applies.

But don't ask me - ask your Counsel!

John

John H. Taylor

Principal

John H. Taylor Consulting, LLC

2604 Sevier St.

Durham, NC   27705

johntaylorconsulting@gmail.com

919.816.5903 (cell/text)

Serving the Advancement Community Since 1987

Original Message:
Sent: 3/31/2021 8:37:00 AM
From: Marcy Serkin
Subject: Priority Seating Question

Good morning FUNDSVCS,

We are getting set up for a football priority seating program.  Since we've had basketball priority seating for some time, and we made appropriate adjustments when the law changed, we're not anticipating any difficulties.  One question did come up, however.  Is there any relevance to whether the university owns the stadium or uses, on a regular basis, a local stadium that it does not own but considers its home stadium?  The question comes from the language that is used in much of what has been written around this issue, which is, "the institution's stadium."  Plus a member of my staff recalls hearing something about this at a webinar but couldn't recollect the entire discussion.  Thanks for your help!

------------------------------
Marcy Serkin
Associate Vice President Advancement Operations
Temple University
marcy.serkin@temple.edu
------------------------------