No they are not. From the Intuit website:
“The new law essentially replaces the 80 percent in the 80/20 rule with 0 percent. This means that, as of Jan. 1, 2018, donors who make a contribution to or for the benefit of a college or university in exchange for the right to purchase tickets or seating at an athletic event in the university’s stadium can no longer take a charitable deduction on 80 percent of the contribution.
The law clearly states that, “no charitable deduction will be allowed for any amount” of these contributions.
Seating contributions can no longer be deducted.”
Hope this helps.