If your contribution includes an option to purchase tickets, 80% of your gift is tax deductible. For 100% tax deductibility of your gift you must decline your right to receive any benefits at the time you make your gift. This must be noted in writing or on the donor renewal form. Major gifts or contributions not assoiciated with ticket priority are 100% deductible. Only the individual or comapny making the gift is eligible to take the tax deduction. Tiger Scholarship Fund donors will recieve a receipt for tax purposes issued from the University of Memphis Foundation. Since the Tiger Scholarship Fund operates in conjunction with the University of Memphis Foundation, gifts are tax deductible to the full extent of the law.