It appears the IRS says it was not tax deductible.
news.yahoo.com
Texas A&M fund shutters program that allowed donors to support athlete endorsements, citing IRS memo
The foundation that supports Texas A&M athletics announced Wednesday it is closing the branch set up for donors to support endorsement deals for Aggies athletes, an effort that has pushed the boundaries of how closely a school's traditional fundraising and booster groups could get involved in...