Paperwork Ask the school for paperwork confirming your donation. This will be used later when you file your tax return. Fair Market Value The check must be written to the school. If the donation qualified the donor to have access to purchase athletic tickets, only 80 percent of the donation is tax deductible. Date of Deduction The donation is considered paid the day the check was written. Therefore, a check dated Dec. 31, 2009, would be considered a donation made during 2009. Separate Check The donation must be written on a separate check than the tuition payment check. Donations for Individuals Donations that are made for an individual student are not tax-deductible.