good luck... even if it is a write off, the person could get twice the face value selling them to, welll frankly just about anybody...
I know my father had given tickets in the past to some charities... however it got to the point that he could write off $50 in taxes or get $200+ in cash if he sold them... he finally stopped giving the tickets, and just gave them cash (he was still better off that way).
Before folks go nuts about the $200+ per ticket, keep in mind these are roughly 20 rows up, on the 50 yard line (as in the isle is the 50 yard line, and he has seats 1 through "x")...