Recommendations for the University of Minnesota Duluth Athletic Department in Response to the 2017 Tax Cuts and Jobs Ac

This paper examines the United States of America 2017 Tax Cuts and Jobs Act and the impact it could have on collegiate athletics, specifically at the University of Minnesota Duluth. This study focused on the elimination of the tax deduction for college athletics premium seating. The research question that guided this study was: How should the University of Minnesota Duluth athletic department respond to the 2017 tax law in regards to athletic premium seating and philanthropy? The paper used an exploratory research design and studies previous research done on philanthropy and collegiate athletics. After reviewing previous literature, themes were developed and recommendations proposed. Recommendations included: continuing to operate the ticket office normally, informing donors and season ticket holders that premium seat contributions are no longer tax deductible, focusing athletic department messaging around philanthropy and segmenting the audience strategically, rewarding season ticket holders and donors with unique experiences and benefits that are not related to season tickets, and establishing a concierge program for top donors and season ticket holders.