Analyzing the Effects of the Seating-Right Tax Deduction on Athletic Departments in the PAC-12
| dc.contributor.author | Killpatrick, Sean Roland Michael | |
| dc.date.accessioned | 2020-09-29T22:04:25Z | |
| dc.date.available | 2020-09-29T22:04:25Z | |
| dc.date.issued | 2020 | |
| dc.description | 37 pages | |
| dc.description.abstract | In 2017, President Donald J. Trump signed the Tax Cuts and Jobs Acts (TCJA), making the changes effective for the 2018 tax year. This Act eliminated The Seating-Right Tax deduction which allowed donors to deduct 80% of their donation toward securing the right to purchase season tickets for any Pac-12 team. The research below aims to analyze if this implementation would have any effect on the University of Oregon Athletic Department, Pac-12 Athletic Departments, or showcase change in donor behavior. The primary focus being whether this tax change had a negative impact on athletic departments, more specifically the revenue generating sports, football and men's basketball teams. By directly contacting all Pac-12 Athletic Departments via email, their seating contribution revenue for men’s football and basketball from their 2017-2019 seasons were obtained. During this time various interviews took place allowing the opportunity to gauge athletic department’s reactions to this tax change. Once that information was collected the next step was to interview donors about their donating habits and gather their response to the new changes. Overall, there has been a decrease in seating contributions, but the data showed that this decline was not directly correlated to the eliminated deduction. In fact, the elimination of the Seating-Right Tax deduction did not affect a donor's willingness to donate at all. Based on the information collected it can be concluded that donors are not making these contributions solely for the tax benefits, but for the benefit of the program and the opportunity to enjoy collegiate athletics. | en_US |
| dc.identifier.uri | https://hdl.handle.net/1794/25767 | |
| dc.language.iso | en_US | |
| dc.publisher | University of Oregon | |
| dc.subject | Accounting | en_US |
| dc.subject | Football | en_US |
| dc.subject | PAC-12 | en_US |
| dc.subject | Seating-Right | en_US |
| dc.subject | Tax Deduction | en_US |
| dc.subject | Business | en_US |
| dc.subject | Athletic Department | en_US |
| dc.subject | Finance | en_US |
| dc.title | Analyzing the Effects of the Seating-Right Tax Deduction on Athletic Departments in the PAC-12 | |
| dc.type | Thesis/Dissertation |