In July 2018 – CASE issued an update to the Reporting Standards and Management Guidelines regarding counting athletic premium seating . The updated stated that CASE would allow institutions to continue counting 80 percent of athletic seating contributions on the CASE VSE and Campaign surveys until a new Reporting Standards and Management Guidelines was approved. I can't find anywhere in the new guidelines where athletic premium seating is addressed and if counting 80 percent is still allowed. Section 3.1.5 3. Seating Considerations is confusing and doesn't really state one way or the other. Is there somewhere else that this addressed?
Senior Director of Advancement Services
Utah State University
Tel: 435-797-1285 Fax: 435-797-1364
As this is largely a US issue, to make this topic more inclusive of the global audience, the new edition calls this "seating considerations" for arts and athletic events.
Preferential seating is a big issue for those schools that have large sports programs. Changes in the tax law in 2017, made these gifts no longer charitable deductions. At the time, the CASE Board of Trustees decided to leave this to the new Standards Working Group to figure out.
Included as a part of section 3.1.5: Tangible Donor Benefits/ Quid Pro Quo Contributions.
"3. Seating Considerations
"Some institutions provide donors with special access to seating as a result of their gifts. Examples include the opportunity to purchase preferential entrance or seating for arts or athletics events.
"While the opportunity to purchase tickets in advance of the general public or in a more favorable location has some intrinsic value, it may not be clearly or easily quantifiable. In such cases the gift may be counted.
"When the value of benefits is known, institutions should reduce the value of the gift accordingly. Benefits may include the following: the fair market value of meals, reserved parking, access to special events, advertising, or seat licenses. A donor may refuse all benefits when making the gift to avoid any reduction in value."