I agree too, EXCEPT that when my kids started attending college, the colleges immediately started calling me to ask for donations. Heck, the elementary, middle, and high schools all do the same thing.
The idea is that every one of us who have put a kid in an institution may want to help make their stay better, and the feds are subsidizing it, so why not?
The problem is how can you tell the difference between a “this donation got the kid into school”, and “this donation is BECAUSE the kid is already IN the school”.
(I didn’t actually give money to any schools, but I still get letters and calls).
If a student starts at a college in 2019, you could say that donations in the 2018 and 2019 tax years are not tax-deductible or that deductibility is capped at $10K. Or you could require universities to attest that any donation which they assert is deductible (they are required by law to give receipts) has not affected an admissions decision. Currently the fundraising office communicates with the admissions office. That could be restricted.
I'm not sure what the fix is and no fix will be perfect, but I do think something needs to be done about seat purchases disguised as donations.
Our son graduated in '02 and had his masters by '04 but we still receive occasional solicitations from the university.
Off topic, but I received a phone call yesterday from a fund raiser at the hospital where I was treated for my heart problem. Started off like a follow up "how are you" call, then requested a $100 a month pledge to improve the (already terrific) cardiac department. If you don't ask, you probably don't get.