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JKCPA is not online. If you will accept an answer from someone else I would gladly assist you.
Charitable contributions are covered in
26 USC § 170 - Charitable, etc., contributions and gifts
The section you may be looking for is
(l) Treatment of certain amounts paid to or for the benefit of institutions of higher education (1) In general For purposes of this section, 80 percent of any amount described in paragraph (2) shall be treated as a charitable contribution. (2) Amount described For purposes of paragraph (1), an amount is described in this paragraph if- (A) the amount is paid by the taxpayer to or for the benefit of an educational organization- (i) which is described in subsection (b)(1)(A)(ii), and (ii) which is an institution of higher education (as defined in section 3304(f)), and (B) such amount would be allowable as a deduction under this section but for the fact that the taxpayer receives (directly or indirectly) as a result of paying such amount the right to purchase tickets for seating at an athletic event in an athletic stadium of such institution. If any portion of a payment is for the purchase of such tickets, such portion and the remaining portion (if any) of such payment shall be treated as separate amounts for purposes of this subsection.
If Tom is not allowed to purchase the tickets at a below market price, then the contribution to the university would be allowed.
Here is a link to the IRC through Cornell Law
It is near the bottom as you scroll.
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