TUSCALOOSA — If the Republican tax overhaul becomes law, it will alter the financial structure of college sports programs and those who donate to them.

At the University of Alabama and many other major college athletic programs, fans are required to donate money to the university — at Alabama, it’s usually to a foundation called “Tide Pride” — for the right to purchase athletics season tickets.

Under current law, contributors who itemized tax deductions when they file can claim up 80 percent of those donations as a deductible contribution to charity.

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If passed, the new tax bill would repeal that deduction beginning with contributions made beginning Jan. 1, along with 1,000 pages of other changes to the federal tax code.

The House approved the latest version of the bill on Tuesday, sending it to the Senate, which approved it 51-48 late Tuesday night.

The House voted on it again Wednesday, gave its final approval and sent the measure on to the president, after senators found some provisions that violated their chamber’s rules.

College athletics departments around the country in recent days have been warning donors about the expected change.

“We’re very concerned about it.” Alabama Athletic Director Greg Byrne said Tuesday. “On two fronts: one, the donations people make and through Tide Pride that can write off part of their ticket cost have allowed us to fund 21 programs, to obviously support our football program in the manner that we do, to go out and compete for championships, it’s allowed us, from the opportunity standpoint, for thousands upon thousands upon thousands of young women nationally where we can provide great opportunities for young women to go to school on scholarships academically,” Byrne said, in a reference to Title IX.”

In a letter sent to Tide Pride members on Monday and obtained by The Anniston Star, Byrne suggested donors meet with their financial or tax advisers to determine when they should send donations for the 2018 season.

“While the deadline to make your contribution to Tide Pride remains February 1st, you might consider making your contribution prior to December 31st, 2017,” Byrne wrote, “in anticipation of these potential changes in tax law and consulting with your own tax advisors to determine whether this opportunity is of value to you.”

If boosters think twice about donating in exchange for tickets without the tax deduction, it could mean a big financial hit for many programs. Tide Pride, begun in 1987, raises “approximately $25 million” for the university each year, according to Alabama’s athletics website.

“Where this ends up and the impact that it has on Alabama and college athletics as a whole, I don’t know yet for sure,” said Byrne, who declined to estimate a specific dollar amount. “But it certainly could be in the millions of dollars for us on an annual basis.”

There are 10 tiers within Alabama’s organization. A $60 donation for one season ticket merits inclusion into the “Sideline Club.” A $4,000 pledge results in “Ivory Club” distinction. All members who make a donation receive the option to purchase season tickets.

“Should this legislation pass, the Tide Pride program will continue for the 2018-2019 season in all applicable sports,” Byrne wrote. “We are currently assessing the situation in order to analyze the potential impact and discussing how to move forward should this legislation become law.”

Byrne, who began as athletic director in March, said he and other athletic department officials had been in contact with Alabama’s Washington delegation while studying the effect this could have.

“We did outreach during this process,” Byrne said. “They listened, which we appreciate it. We know they’re trying to balance what they think is right overall for tax reform and what our needs were. But it looks like they’re going to support it and we understand that but hopefully in time we can also, if we show the impact that it can have, we can also address it down the road.”

Asked whether Sen. Richard Shelby, R-Tuscaloosa, supported ending the deductions and whether he’d spoken with officials at Alabama or other state schools about it, his spokeswoman provided a written statement.

“I plan to support the ‘Tax Cuts and Jobs Act,’ which will provide middle-class tax relief and revitalize our nation’s economy,” read the statement, attributed to Shelby. “The bill works to create more jobs, increase paychecks, and make the tax code simpler and fairer for all Americans.”

Shelby’s office also released a statement Tuesday saying he voted to support the bill, titled the Tax Cuts and Jobs Act.

“I am proud that we are able to work together to fulfill our commitment to deliver real tax reform and put money back in the pockets of the middle-class Americans who have earned it. This is a once-in-a-generation opportunity to change Americans’ lives for the better,” Shelby was quoted as saying in the release.

A spokeswoman for Rep. Mike Rogers, R-Saks, did not respond to similar emailed questions.

Whether donations to the Crimson Tide Foundation are affected by the impending changes is also unclear, Byrne wrote. Donors can give money in increments to the Crimson Tide Foundation in exchange for points that can be used to access ticket-buying perks.

“As you discuss your options regarding this legislation with your tax professional, you might consider also discussing your 2018 contribution plan to determine if a gift prior to Dec. 31, 2017 would potentially benefit you,” Byrne wrote.

Meanwhile, Tim Jackson, executive director of Tigers Unlimited Foundation, recently wrote to boosters of Auburn University athletics, “We encourage you to consult with your tax advisor to determine if making your 2018 football contribution prior to December 31, 2017, is to your advantage”

Kentucky Athletic Director Mitch Barnhart — the longest tenured Southeastern Conference athletic director whom Byrne worked under from 2002-05 — sent a similar note with the same suggestion of donating prior to Dec. 31 last week to Wildcats fans who contribute to the K Fund, according to the Lexington Herald-Leader.

“It could be disastrous,” LSU Athletic Director Joe Alleva told The Advocate last month, “for not just us, but every athletic department in the country.”

Added Byrne: “We are where we are with it. It looks like it’s going to pass and we hope that we’re going to do our best to navigate through this. But we’re very concerned about what it means.”

Ben Cunningham and Bob Davis contributed reporting.