That's right. Donations aren't tax deductible.
If anyone is interested in helping to fund Husker athletes via tax-deductible donations, it seems one could create a non-profit, say Huskers Harvesting Hope, that is specifically designed to connect Husker athletes with food drives, hospital visits, etc. I know the athletes already do all that stuff, but if they do it through an event hosted by a non-profit, one that has used the athlete's appearance to raise funds/awareness etc, then the non-profit could pay market rate for athletes per appearance and also for using their name and pictures on marketing material for the event. Create a few of these types of non-profits and our big donors can donate directly to those non-profits and use it as a tax write-off. Of course, as a non-profit some of the donation will go to pay salaries, expenses for events, etc, (so 100% isn't directed at the athletes, but it should be able to raise a lot more money because the donations are tax deductible).
Also, since I'm on the subject:
1890, or another collective (anyone want to start one?), needs to sell actual Nebraska-licensed merch instead of crap plastered with 1890. I'll buy a Huskers hat, shirts, jackets, and all kinds of other swag that says Nebraska Huskers on it. The 1890 shop is filled with a whole bunch of "1890 Nebraska"-labeled merch. I want real Huskers shit. I don't care if I have to pay a little extra for it if I know that money is going to athletes. They should be selling posters, framed prints, calendars, etc. with a percentage of the proceeds going to the athletes on the merch. $25 calendar with $5 to 1890, and $1 to each athlete for each month, and $8 in cost or whatever. I realize $1 to an athlete isn't much, but I imagine it's quite easy to sell a few thousand wall calendars if they have current athletes on them instead of previous players.
Also, get me some alumni merch. Where is the option to buy an autographed Suh jersey or football? Have a couple auctions per year if you need to, but get some stuff for sale that is more of a collectible item that I can display than stuff that says 1890 on it.
While I'm absolutely disgusted by that Busch idea for paying athletes during the game like Only Fan donations or Twitch feeds but more Black Mirror-ish, it's something that would get big-time recruits and someone is going to start doing it.