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Kokua Line
Question: We received our renewal notice for UH season tickets. It says if you want to sit in certain sections at Aloha Stadium, there is a donation, which indicates it's optional. But it's not really optional since you have to pay a charge over and above the ticket price if you want to sit in those sections. Is this something that UH can do -- call the charge a donation? If you have to pay it,
is it still a donation?Answer: Jim Donovan, the University of Hawaii's associate athletic director, said other people also had questioned the use of the word "donation" so he was happy to clarify the situation.
In order to allow fans to get a tax deduction, the term "donation" has to be used, he said.
Richard Panick, a spokesman for the Internal Revenue Service, confirmed the IRS does allow such deductions. "Lots of schools have a program where making a donation will give you the right to buy something," he said. "But you still have to pay whatever the price is for those tickets."
Panick pointed to the IRS's Publication 526 (which can be read online at www.irs.gov) under "Contributions You Can Deduct/Athletic Events," which says:
"If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution.
"If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. In that case, subtract the price of the tickets from your payment; 80% of the remaining amount is a charitable contribution."
In other words, only the premium fee ($12 to $25 at the stadium), is 80 percent deductible. Most of the seats in Aloha Stadium are not charged that fee (the "donation"), Donovan said.
"So, when people say if it's a donation then it's optional, what we're saying is, "Yes, it's optional for you to sit in those areas that require a donation," he said. "If you don't want to sit in those areas, we'll gladly move you to another area where the donation isn't required."
Donovan said UH is probably one of the last, if not the last, Division 1-A football school in the country to have a model like this. "Most schools also do this for men's basketball."
In fact, if you're a men's basketball or volleyball fan, or a fan of Wahine volleyball, you already are familiar with the "donation" tied to sitting in the "lower bowl" of the Stan Sheriff Center. That policy went into effect during the 1999-2000 school year. It will include Wahine basketball next season, when attendance at those games goes to reserved seating, Donovan said. The donation for arena sports is $15.
Mahalo
To Shailee Couch and her family and friends, who stopped their car to retrieve my wallet and its contents from the street after I inadvertently left it on the roof of my car and drove away. They must have spent a great deal of time picking up money and credit cards from the street, while dodging traffic at the same time! A second mahalo to Lauren Matsumoto, who found a remaining credit card on the sidewalk the next day. Both individuals made the effort to track me down and return the items. Because of you, my faith in humanity has been restored. -- Warren Nishimoto
Auwe
To the black BMW following an ambulance closely about 5:30 p.m. April 12. You should have pulled over like everyone else. -- No name
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