Adjustments in the way its ‘Ahahui Koa Anuenue booster club operates will allow donors to realize “an element of tax deductibility” this year, the University of Hawaii athletic department is advising its supporters.

Last year UH estimated it suffered a “$100,000-$150,000” dropoff in donations due to changes in the federal tax code that impacted what donors could deduct.

Starting this year, UH said, “H-Club membership contributions will no longer be counted toward seating priority. Instead, the priority ranking for seat relocation requests and new season tickets will be based solely upon total seat premiums paid across all sports in the previous year.”

UH said the change, “allows additional H-Cub membership contributions to be tax deductible, less the value of benefits earned. Seat premiums will continue to be non-deductible due to their link to season ticket privileges.”

Premium seat contributions are the fees that season ticket holders pay in order to purchase and retain seats in prime locations at many UH sports events. For example, UH football season tickets had required a premium of $35-$300 per ticket, depending upon the area. Non-benefit and non-ticket-related donations were not impacted.

UH is counseling its donors to consult their tax advisers.