Good discussion, I was really surprised you could deduct 80% on seating donations since the ticket holder gets a 100% benefit of that money. When you donate to a charity and get a dvd or cd in return you are supposed to subtract that value from your donation for tax deduction amount. But anyway, Nebby thoughts were spot on. And there are too many bowl games but that is fine as the economy will sort that out, let the sponsors etc pay the money, let the players have fun and a bowl experience, and let's have fun.