Nope theres no “write off”, universities generally aren’t for-profit and thus don’t pay income taxes. Even in the case of a for-profit enterprise, if a company

Nope theres no “write off”, universities generally aren’t for-profit and thus don’t pay income taxes. Even in the case of a for-profit enterprise, if a company foregoes income it’s just less income coming in, there’s no extra “write off” on top of (obviously) not paying taxes on the foregone income.