Reseating/Priority Points

Blue & Gold Fund Goals

The primary goal of the Blue & Gold Fund is to fully fund all athletic scholarships at Marquette University.

Project 300

Each of Marquette's nearly 300 student-athletes will be featured during the 2013-14 campaign for their accomplishments outside of competition.

B&G Online Auction

The year-round online auction features Marquette-specific items and all funds raised go directly to student-athlete scholarship support.

Priority Points

Marquette Men's Basketball season tickets holders currently earn points in the following ways:

Season ticket holder

  • 4 points for each consecutive year of being a season ticket holder through the 1995-96 season.
  • 2 points for each consecutive year of being a season ticket holder after the 1995-96 season.
  • Maximum of 20 immediately preceding seasons worth of consecutive season ticket holding points are available to corporations, partnerships and other business entities.

Blue & Gold Athletic Scholarship Fund consecutive year donations

  • 1 point for each consecutive years of donating to the Blue & Gold Athletic Scholarship Fund, effective July 1, 2002 through June 30, 2005.
  • 2 points for each consecutive years of donating to the Blue & Gold Athletic Scholarship Fund, July 1, 2005 and after.
  • Minimum donation requirement: $100 per fiscal year.

Current Annual donations

  • Blue & Gold Athletic Scholarship Fund Giving in the current reseating period, July 1, 2013 - April 30, 2014 = 1 point for every $100 donated.
  • Other Marquette University Fund Giving in the current reseating period, July 1, 2013 - April 30, 2014 = 1 point for every $250 donated.
  • Funds from the donor's employer, if permitted by the matching employer, are counted toward point totals. Points are added to the account on the date the matching gift was received.

Past donations

  • Past Blue & Gold Athletic Scholarship Fund Giving after July 1, 1995 but not within the current reseating period, gifts earn 1 point for every $250 donated.
    • July 1, 1995 - June 30, 2013 =1 point for every $250 donated.
  • Past Other University Giving after July 1, 1995 but not within the current reseating period, gifts earn 1 point for every $500 donated.
    • July 1, 1995 - June 30, 2013 = 1 point for every $500 donated.

Hank Raymonds raffle

  • For purchases of raffle tickets in prior fiscal years, 1 point for every $250 purchased.
  • Effective July 1, 2001.

Alumni

  • 10 points for first degree
  • 5 points for second degree
  • 2 points per degree thereafter

Letterwinner

  • 10 points for Marquette letter winners for participation and contributions to Marquette

Women's basketball season ticket holders

  • 1 point for each consecutive year of purchasing two or more women's basketball season tickets.

Contributes to Athletic Endowments are counted at the same ratio for priority points as Blue & Gold Athletic Scholarship Fund donations.

  • In the current reseating year, you would receive 1 point for every $100.
  • In past reseating years, you would receive 1 point for every $250.


Tax Deduction Information (80/20 Rule)

  • If your contribution includes an option to purchase tickets, by law, 80% of your gift is tax deductible; 20% of the amount is not tax deductible. Only the individual or company making the gift is eligible to take the tax deduction.
  • If you are a men's basketball season ticket holder, and you would like 100% tax deductibility of your gift, you must decline your right to receive any benefits, including priority points, in writing, at the time you make your gift.
  • If you are not currently a men's basketball season ticket holder, but think you may become a season ticket holder in the future, and would like to earn priority points, for when you become a season ticket holder, please alert us, in writing, at the time of your gift, that you would like to claim the points for the future. Your gift will then become 80% tax deductible. Once you purchase tickets, your gifts, which you claimed points on, will then count towards your point statement for reseating.
  • Please consult your tax advisor to determine the tax implications of your donation.

Please Note: According to IRS regulations, the person identified as making the contribution will receive the tax benefit and therefore will receive any points associated with the gift.

  • Please Note: Accumulation of full priority points begin July 1st of the year an individual/corporation becomes a full season ticket holder. For example, John became a new season ticket holder for the 2003-2004 season. John's points will be awarded for gifts to the University from July 1, 2003 to present. In order for John to receive points for donations given prior to becoming a Season Ticket Holder, he must have sent a letter to Marquette Athletics, requesting to accept points (80/20 rule) on his gifts. If he didn't accept points on any gifts prior to him becoming a Season Ticket Holder, on July 1, 2003, his previous gifts will not count towards John's priority points.
  • Season ticket holders must maintain full season ticket holder status in order to maintain their points in their entirety. If a season ticket holder drops their seats and then renews at a later date, the priority points will reset using the new start date. For example, Mary was a season ticket holder from 1981 to 1996. She dropped her season tickets in 1996 and then decided to renew in 2005. Mary's priority points are calculated using the 2005 start date. Any donations she made in the past that has the 80/20 rule applied, will apply to her point statement when she renews her Season Ticket Holder Status. All other points (Season ticket holding points, Consecutive year giving points, etc) will start accruing with the new 2005 start date. Effective July 1, 2010.

Transferring Points

  • Points and season ticket accounts may not be transferred from one person to another or from one account to another. Also, the transfer of points or tickets by virtue of a will, trust or other estate-planning document is not allowed. In the event of the death of a season ticket holder, the surviving spouse retains the season ticket account. If both spouses are deceased the ticket account is not renewable for the subsequent reseating.

Matching Gifts

A donor shall not receive any personal material benefit from Marquette University as a result of (1) matching contributions from the donor's employer or (2) gifts from a private foundation or donor-advised fund. Personal material benefits that are disallowed include points in the Men's Basketball Priority Points System; credit for amounts recommended in connection with Blue & Gold Fund Preferred Seats for men's basketball games; and forgiveness of indebtedness of any kind to Marquette.

Exceptions to the above requirement may only occur if (1) the donor's employer requests in writing that the donor receive points under the Men's Basketball Priority Points System as a result of the employer's matching gift(s) and (2) in accordance with IRC §170(1), Marquette has then issued a receipt to the donor's employer for 80% of the matching amount. No exceptions may be granted with respect to gifts from private foundations or donor-advised funds or for forgiveness of indebtedness of any kind to Marquette.