Why was there a change to the Priority Points System?
Beginning with the 2019 football season, the Priority Points System provides a new strategy to recognize contributions to the university’s success that are not solely related to philanthropy. After gathering feedback from the previous Seat Selection Process, our goal is to create a more simplified and inclusive system while allowing us to respond to the new tax law changes, enacted through the Tax Cuts and Jobs Act of 2017, that have impacted Buckeye Club, President’s Club and premium seat holders. We have retained President’s Club benefits, rewarded alumni and long-time season ticket holders and are recognizing required payments by Athletics donors.
When does the new Priority Points System go into effect?
The new Priority Points System will go into effect for the 2019 season.
When is the deadline to make a gift or payment to receive points for the 2019 season?
The deadline to make a gift or Athletics payment to receive points will be December 31, 2018. The deadline to receive points will remain December 31 of each year.
Why did my priority points change from what I previously had?
Based on the formula for how points are calculated in the new Priority Points System, all season ticket holders saw a decrease in their overall points. Your previous point total was valid through the 2018 season. Beginning with the 2019 season, all priority points will be calculated based on the new system.
How will this impact my ranking for the 2020 Seat Selection Process?
Gifts or Athletics payments made by Dec. 31, 2019 will be included in your priority points total for the 2020 Seat Selection Process. This new system will be used to determine your rank and selection windows.
What is considered a philanthropic gift?
Philanthropic gifts are any contribution made by you or on your behalf, including contributions from a donor advised fund, foundation or employer contribution. Pursuant to tax law changes in the Tax Cuts and Jobs Act of 2017, payments made to the Buckeye Club, President’s Club or for premium seating are no longer considered charitable gifts. Due to IRS requirements, IRA contributions are also excluded from this calculation.
What is an Athletics payment?
An Athletics payment is any required payment made to the Department of Athletics for the opportunity to purchase tickets, thus making it non-tax-deductible. The opportunity to purchase two season football tickets has a value of $1,500, which is the minimum payment amount required for most donors to access each pair of season football tickets. For Buckeye Club members, this means $1,500 of any payments made toward qualifying to purchase season football tickets is not tax-deductible, but will be eligible to receive priority points. For Club Seat holders, the $3,000 qualifying Athletics payment is not tax-deductible, but will be eligible to receive priority points. Any payments toward suites, club seats or PSL’s are not tax deductible, but will be eligible to receive priority points. Athletics payments, in all cases, exclude the cost of tickets.
To summarize, an Athletics payment is:
If I give $3,000 to President’s Club to qualify for two tickets, do I receive points for the full $3,000?
No. You will receive points for the non-payment portion, which is $1,500.
If I give $3,000 to the Buckeye Club to qualify for two tickets, do I receive points for the full $3,000?
Yes. You will receive points for the charitable and Athletics payment portions.
Why are only Athletics payments eligible to receive priority points?
Changes enacted in the Tax Cuts and Jobs Act of 2017, which went into effect on Jan. 1, 2018, had the largest impact on Athletics donors. Premium seat holders and a large number of Buckeye Club members will no longer receive any tax deduction for their support of Athletics programs. Providing priority points for those Athletics payments was a way to acknowledge their support.
Will I receive points for my premium seat payments that are no longer tax deductible?
Yes. You will receive points for all premium seat payments, which include Club Seats, Suites and PSL’s, not including the cost of tickets.
What happens to my old priority points total?
Beginning with the 2019 football season, your priority points will be calculated based on the new system. Your previous priority points total will be valid through the 2018 season.
Does my old priority points total carry over into the new system?
No. Priority points are recalculated based on the new Priority Points System.
Does this change affect my previous giving history?
No. Your giving history does not change with the new Priority Points System.
I am an alumnus of Ohio State, how does this new Priority Points System affect my account?
Individuals who have earned associate, bachelor, graduate, professional, or honorary degrees from Ohio State, as well as medical resident graduates of the university are all considered alumni. As an alumnus of Ohio State, you will receive 30 points (one-time only) included in your priority points calculation.
I am a letter winner of Ohio State. How does this new Priority Points System affect my account?
Individuals who earned a letter in any varsity sport will receive 40 points (one-time only) in their priority points calculation.
Who do I contact for questions that may not be answered on this website?
You may contact the Buckeye Club at (614) 292-9908 or President’s Club at (614) 292-9550 for more information.