FundSvcs Community

Hello, 

We are looking at our receipting process for corporate sponsorships and I have gotten hung up on the language around "seating considerations" as listed in the U.S. supplemental guide to the CASE Standards. I can see that in 2018 the law was updated to say that any donation where a donor receives "seating considerations" becomes 100% non-tax deductible. Does this only apply to Athletic events? 

We often have events on or off-campus where a corporation may be a sponsor and receives a table for 8, for example, as part of their benefits. We have previously been receipting these as quid pro quo gifts and giving them the tax deduction for the gift portion as long as their sponsorship doesn't include advertising. Should these kinds of benefits actually be considered "seating considerations," and thus, not tax deductible at all? Or am I wrong entirely and disregard the seating consideration section outright? I'm having trouble understanding when the seating consideration applies, I guess. 

Any help you can provide would be greatly appreciated! 

Thank you, 

When I researched this years ago, I found that the 100% no deduction rule change applied to athletic seating only. However, that means that the original 80/20 rule remained true for non-athletics seating.

I hope Alan Hejnal is seeing this thread. I know he did extensive research in this area years ago.

John