Semester
Spring
Date of Graduation
2020
Document Type
Dissertation
Degree Type
PhD
College
College of Education and Human Services
Department
Not Listed
Committee Chair
Rodney Hughes
Committee Co-Chair
Nathan Sorber
Committee Member
Erin McHenry-Sorber
Committee Member
Phil Blackman
Abstract
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, 2019 using multiple regression analyses to better understand the impacts of the TCJA on athletic giving patterns. The study concluded an overall reduction in the number of season ticket donors post-TCJA, an overall reduction in the number of split donors post-TCJA, and an overall reduction in the total number of donations post-TCJA. This study provides recommendations to athletic departments, development officers, university foundations, and donors to inform higher education fundraising activity under the current government policy.
Recommended Citation
Brown, Kirsten Nicole, "The Shifting Scheme of Athletic Fundraising: Investigating Private Giving Under the Tax Cuts and Jobs Act" (2020). Graduate Theses, Dissertations, and Problem Reports. 7797.
https://researchrepository.wvu.edu/etd/7797