The Virginia Tech Foundation, which acts as the depository for the Virginia Tech Athletic Fund, is a non-profit 501(c)(3) organization. For gifts designated to the Virginia Tech Athletic Fund, we are currently reviewing recent tax law changes and expect to provide additional information regarding the implications for such gifts at a later day. We recommend you consult your tax advisor to determine how the new tax law may affect you. A portion of your gift will be used to defray the cost of development operations. Any donation made to the Virginia Tech Athletic Department makes the donor a representative of the university’s athletic interest per NCAA regulations.