Because it is to the CALiber fund which doesn't just pay players, but makes sure they are fed and medically treated properly, they have the best equipment, and coaching needs are met. No different than the College of Chemistry or Berkeley Law hiring a star professor or building a fancy lab with fundraising donations.
Now at $723k. Remember all contributions are tax deductible, to the extent permitted by law, and you will get a tax receipt for your use.
How is donating money to pay football players tax deductible?
Because it is to the CALiber fund which doesn't just pay players, but makes sure they are fed and medically treated properly, they have the best equipment, and coaching needs are met. No different than the College of Chemistry or Berkeley Law hiring a star professor or building a fancy lab with fundraising donations.