The tax deduction thing is kind of a red herring excuse for people that don’t understand and don’t contribute.
If you want to end up with way more money in your pocket, you pay the taxes, and just don’t contribute. You come out way ahead in terms of your after tax net worth vs giving.
People that give to programs realize no net financial benefit vs not giving.
Most big donors give out of love for the program. Yes a lot may have big egos, be jerks, hard assess, and so forth, but basically they’re just big fans that want their programs to succeed.
Sadly, our base of these people is a tiny fraction of the big players in college football. We just don’t have very many - unlike schools like Alabama, Georgia, or even Florida, and I hate to say it, even FSU.