I assume that is the law for both the one time contribution for legacy membership, as well as the annual/monthly fees. Is that correct?

Cougar Club members may make contributions to BYU Athletics in order to be eligible to purchase tickets in priority seating areas of LaVell Edwards Stadium and the Marriott Center. Amended IRC Section 170(l) provides in part as follows: “No deduction shall be allowed … 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.” Please consult your tax advisor concerning the application of this change in the law to your contributions to BYU Athletics.