TicketsQ: Why is the priority points structure changing?
A: Effective January 1, 2018, The Tax Cuts and Jobs Act amended Internal Revenue Code Section 170(I) that previously allowed for a charitable deduction for donations that resulted in the right to purchase tickets for seating in an athletic venue of the benefitting institution. A charitable deduction is no longer permissible for this type of donation. To be compliant with the new tax law, preserve the integrity of our priority points structure, and to keep options for charitable deductibility intact for our donors, UCATS has made several changes to our priority points structure.
Q: What are the changes to the priority points structure?
A: In the new structure, priority points will continue to accrue based on donations, affinity to the University of Cincinnati and season ticket purchases. However, priority points will be split into two separate categories (RED points & BLACK points) depending on the allocation of the gift.
Q: How do I earn RED points?
A: You can earn RED points through the following ways:
A: You can earn BLACK points through the following ways:
A: A Drive Year is equivalent to a calendar year (i.e. the 2019 Drive Year runs January 1, 2019 to December 31, 2019)
Q: Will I still receive a charitable deduction for donations made to the UC Athletics?
A: Donations made to any fund that earns you RED points (priority seating funds) are 0% deductible. Donations made to any fund that earns you only BLACK points (Endowment, Excellence Fund, specific sport program, UCATS General Fund or Capital Project) are 100% deductible.
Q: When does the new priority points structure go into effect?
A: The new priority points structure is currently in place, retroactive from January 1, 2019.
Q: How will the new priority points structure affect my UCATS rank?
A: When utilizing your RED rank, UCATS will rank you by RED priority points (giving level will not be considered). When utilizing your BLACK rank, UCATS will rank you by your UCATS giving level first and then your BLACK priority points within your respective giving level. Under this new priority points structure, UCATS will be using your previous Drive Year’s Giving Level and priority point total, as of December 31 of the previous Drive Year. UCATS will use either your RED point total or BLACK point total depending on the event.
Q: How do I determine my UCATS giving level?
Your UCATS giving level is determined by the total of all pledges made to UCATS in a Drive Year, regardless of allocation.
Q: Why are you using my previous year’s giving to rank me?
A: This allows UCATS to use a full calendar year of donations, allowing you the most time possible to accumulate your donations to increase your giving level and priority points. Additionally, it provides clarity to the donor where he/she will rank for the entire year.
Q: What if I give more in the current year than I did last year?
A: In 2019, if you increase your RED priority points total over your 2018 RED priority points total, UCATS will use your 2019 RED Priority Points total to rank you. Additionally, in 2019, if you attain a higher UCATS giving level in the 2019 Drive Year than the 2018 Drive Year, you will be ranked using the higher UCATS giving level and accompanying BLACK Priority Points. Starting in 2020 and beyond, UCATS will always use your giving level and priority points as of December 31 of the previous drive year.
Q: I am a new donor, where will I rank?
A: If you are a new donor, UCATS will use your current giving level and priority point total and rank you accordingly.
Q: How can I increase my UCATS RED Priority Points Rank?
A: You can increase your RED Priority Points Rank by purchasing season ticket to any ticketed spot in which you do not currently have season tickets. You can also increase your RED rank by increasing your season ticket quantity in any sport with a required priority searing payment.
Q: How can I maximize my UCATS BLACK Priority Points Rank?
A: By supporting at the highest UCATS giving level. Additionally, you can also increase your UCATS BLACK Priority Points total by supporting UCATS above and beyond minimum seating requirements. You will receive an even greater impact by supporting the UCATS General Fund or Capital projects.
Q: What will you use my RED points for?
A: Your RED points will be used for ranking seat selections and purchases in University of Cincinnati on-campus venues (i.e. season ticket upgrades, reseating at Nippert Stadium or Fifth Third Arena, single game purchases, etc.)
Q: What will you use my BLACK points for?
A: Your BLACK points will be used for ranking ticket purchases at off-campus venues (i.e. away games, NCAA Tournament and Bowl Games). Your BLACK points will also be used to rank for parking garage allocation for Football and Men’s Basketball.
Q: Why will my RED points ranking be different than my BLACK points ranking?
A: RED points and BLACK points accrue separately into different categories based on the purpose of donations and tax deductibility.
Q: Can I exchange my RED points for BLACK points and vice versa?
A: No. All donations have a set point distribution. Changes may not be made to past payments.
Q: Can I transfer my priority points?
A: Priority points may only be transferred to next of kin (son or daughter), one time only. The UC Department of Athletics must approve the transfer of points and reserves the right to deny any point transfer.
Q: Can I share my priority points with another UCATS member?
A: No, you may not share any priority points you have accrued with another UCATS member, effective January 1, 2019,
Q: Will I earn priority points for myself if I donate on another UCATS member’s account?
A: No, all payments made on a UCATS member’s account will accrue priority points for him/her. You will not receive any UCATS credit and this is not reversible.
A: Effective January 1, 2018, The Tax Cuts and Jobs Act amended Internal Revenue Code Section 170(I) that previously allowed for a charitable deduction for donations that resulted in the right to purchase tickets for seating in an athletic venue of the benefitting institution. A charitable deduction is no longer permissible for this type of donation. To be compliant with the new tax law, preserve the integrity of our priority points structure, and to keep options for charitable deductibility intact for our donors, UCATS has made several changes to our priority points structure.
Q: What are the changes to the priority points structure?
A: In the new structure, priority points will continue to accrue based on donations, affinity to the University of Cincinnati and season ticket purchases. However, priority points will be split into two separate categories (RED points & BLACK points) depending on the allocation of the gift.
Q: How do I earn RED points?
A: You can earn RED points through the following ways:
- 5 Points per $100 donated in Current Drive Year to any Priority Seating Fund
- 25 Points for Current Year Season Ticket Purchases in Football, Men’s Basketball, Women’s Basketball and Baseball (Max of 25 points per sport)
- 20 Points for being a UC Alum (Max of 20 points per account)
- 20 Points for being a former UC Student-Athlete (Max of 20 points per account)
- 10 Points for being a UC Faculty/Staff Member (Max of 10 points per account)
- Cumulative Student Season Ticket Purchases (25 Points per season, max 100 Points)
A: You can earn BLACK points through the following ways:
- ALL OF YOUR RED POINTS plus the following:
- 10 points per $100 pledged in Current Drive Year in support of the UCATS General Fund or Capital Project (For example: Fifth Third Arena Project, Nippert Stadium Renovation)
- 5 Points per $100 donated in Current Drive Year to any Endowment Fund, Excellence Fund, or specific sport program
- 1 point per $100 donated to UC Athletics in donor’s lifetime
- 1 point per $100 pledged to UC Athletics in Future Drive Year (Max 5,000 Points)
- 1 Point per $100 donated to UC, Outside of Athletics in donor’s lifetime (Max 100 Points)
- 2 points per year of Active UCATS Membership ($50+ donated in Drive Year)
A: A Drive Year is equivalent to a calendar year (i.e. the 2019 Drive Year runs January 1, 2019 to December 31, 2019)
Q: Will I still receive a charitable deduction for donations made to the UC Athletics?
A: Donations made to any fund that earns you RED points (priority seating funds) are 0% deductible. Donations made to any fund that earns you only BLACK points (Endowment, Excellence Fund, specific sport program, UCATS General Fund or Capital Project) are 100% deductible.
Q: When does the new priority points structure go into effect?
A: The new priority points structure is currently in place, retroactive from January 1, 2019.
Q: How will the new priority points structure affect my UCATS rank?
A: When utilizing your RED rank, UCATS will rank you by RED priority points (giving level will not be considered). When utilizing your BLACK rank, UCATS will rank you by your UCATS giving level first and then your BLACK priority points within your respective giving level. Under this new priority points structure, UCATS will be using your previous Drive Year’s Giving Level and priority point total, as of December 31 of the previous Drive Year. UCATS will use either your RED point total or BLACK point total depending on the event.
Q: How do I determine my UCATS giving level?
Your UCATS giving level is determined by the total of all pledges made to UCATS in a Drive Year, regardless of allocation.
Q: Why are you using my previous year’s giving to rank me?
A: This allows UCATS to use a full calendar year of donations, allowing you the most time possible to accumulate your donations to increase your giving level and priority points. Additionally, it provides clarity to the donor where he/she will rank for the entire year.
Q: What if I give more in the current year than I did last year?
A: In 2019, if you increase your RED priority points total over your 2018 RED priority points total, UCATS will use your 2019 RED Priority Points total to rank you. Additionally, in 2019, if you attain a higher UCATS giving level in the 2019 Drive Year than the 2018 Drive Year, you will be ranked using the higher UCATS giving level and accompanying BLACK Priority Points. Starting in 2020 and beyond, UCATS will always use your giving level and priority points as of December 31 of the previous drive year.
Q: I am a new donor, where will I rank?
A: If you are a new donor, UCATS will use your current giving level and priority point total and rank you accordingly.
Q: How can I increase my UCATS RED Priority Points Rank?
A: You can increase your RED Priority Points Rank by purchasing season ticket to any ticketed spot in which you do not currently have season tickets. You can also increase your RED rank by increasing your season ticket quantity in any sport with a required priority searing payment.
Q: How can I maximize my UCATS BLACK Priority Points Rank?
A: By supporting at the highest UCATS giving level. Additionally, you can also increase your UCATS BLACK Priority Points total by supporting UCATS above and beyond minimum seating requirements. You will receive an even greater impact by supporting the UCATS General Fund or Capital projects.
Q: What will you use my RED points for?
A: Your RED points will be used for ranking seat selections and purchases in University of Cincinnati on-campus venues (i.e. season ticket upgrades, reseating at Nippert Stadium or Fifth Third Arena, single game purchases, etc.)
Q: What will you use my BLACK points for?
A: Your BLACK points will be used for ranking ticket purchases at off-campus venues (i.e. away games, NCAA Tournament and Bowl Games). Your BLACK points will also be used to rank for parking garage allocation for Football and Men’s Basketball.
Q: Why will my RED points ranking be different than my BLACK points ranking?
A: RED points and BLACK points accrue separately into different categories based on the purpose of donations and tax deductibility.
Q: Can I exchange my RED points for BLACK points and vice versa?
A: No. All donations have a set point distribution. Changes may not be made to past payments.
Q: Can I transfer my priority points?
A: Priority points may only be transferred to next of kin (son or daughter), one time only. The UC Department of Athletics must approve the transfer of points and reserves the right to deny any point transfer.
Q: Can I share my priority points with another UCATS member?
A: No, you may not share any priority points you have accrued with another UCATS member, effective January 1, 2019,
Q: Will I earn priority points for myself if I donate on another UCATS member’s account?
A: No, all payments made on a UCATS member’s account will accrue priority points for him/her. You will not receive any UCATS credit and this is not reversible.