Before the GOP tax reform, season ticket holders could deduct up to 80 percent of their donation to the university.
Now, they get no refund for any of the purchase or donation.
One ticket holder said he typically pays a $1,500 donation that, before the law was passed, would be deducted. That does not include the price of the ticket.
“We will continue to buy our season tickets up at the University of North Dakota. It's such a great experience going up there watching these student-athletes participate. The tickets are reasonable,” said Chuck Horter, a season ticket holder for 25 years.
University officials say they don't expect ticket sales to decline.
“We had a lot of people prepay their 2018’s to get under the wire there. So their ‘18 dues, they will be able to deduct those in ‘17,” said Pat Simmers, Senior Associate Athletic Director at North Dakota State University.
“Most of the athletic seats are paid for and not a donation type of situation. So, the change in the tax law regarding being able to deduct charitable contributions doesn’t apply here,” said Bismarck State College Executive Vice President.