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The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act, Kirsten Nicole Brown
The Shifting Scheme Of Athletic Fundraising: Investigating Private Giving Under The Tax Cuts And Jobs Act, Kirsten Nicole Brown
Graduate Theses, Dissertations, and Problem Reports
With a consistent decline in state funding to public higher education, institutions have become more reliant on private funding to institutional support. The shift in government policy through the introduction of the Tax Cuts and Jobs Act (TCJA) (2017) created financial uncertainty within athletic departments and university foundations. The TCJA eliminated the 80 percent tax deduction on season ticket donations and increased the standard deduction. With these policy changes, athletic development officers speculated a decline in donations in 2018 and beyond. Using quantitative methodology and a longitudinal approach, this study examined athletic donations from January 1, 2013 to July 31, …