SMU Athletics

 

• The tax law that went into effect on January 1, 2018, eliminated a provision that allowed individuals to deduct 80% of their charitable contributions connected to the right to purchase athletics tickets. 
• As a result, for SMU football and men’s basketball season ticket holders, contributions to Required Seat Donations or RSDs are no longer tax deductible. Contributions above and beyond the required seat donation will be considered tax deductible with no associated return benefits.  
• We encourage donors to consult with their tax advisors regarding these changes to determine what makes the most sense for them.