Shawna really likes college football and in the past has purchased her tickets from scalpers on game day. This year, she decided instead to join the university's ticket program, which requires her to make a $2,000 contribution to the university for the "right" to purchase the tickets. She will then pay $400 per season ticket. She has contacted you for help in determining what she can recognize as a charitable contribution.
What can che recognize as a charitable contribution?