I tend to think this is only fair since booster club donations became non-deductible under the Trump 2017 tax bill. Selfishly I would like the booster club donations to be deductible again but clearly they never were truly charitable gifts. The link below is just one of many out there about NIL and I chose it because of lack of a paywall. https://taxprof.typepad.com/taxprof...ives-are-not-deductible-charitable-gifts.html