Business Entertainment is no more. And if you go to game and don't have separate receipts for the drinks and food, there is no deduction. Not likely to bring down the cost of LSU tickets but they did get more expensive! As to charitable contributions, the good news is the cash charitable contributions are generally 60% deductible up from the 50%, however, the new Qualified Business Income (QBI) deduction (Section 199A) is not available if you itemize on your personal retur