According to IRS rules, the Priority Seating portion of your annual Owl Club membership, or any contributions which include an option to purchase priority tickets, may only be 80% deductible on your federal taxes. Contributions not associated with priority tickets are normally 100% deductible. Please consult your individual tax advisor for specific information related to your Owl Club contributions. Owl Club members will receive an official acknowledgment letter and tax receipt from the FAU Foundation office. Only the individual or company making the contribution is eligible to take a tax deduction.