It's "write-offs" and, legitimately speaking, not sure that's possible. If a well-off hockey player donates his personal money to a registered charity, then that amount becomes a tax deduction; if a well-off hockey player puts his name in front of an event that raises money for a registered charity, then that does not constitute either a write-off or a deduction. Write-offs are tax deductions based on the receding value of an item used for business; the $1500 spent on the computer I'm currently using can be "wrote-off" over 3 years at $500 per year, assuming I use it 100% for business purposes. Write-offs or not, it's nice players donate their valuable off-time for worthy projects. Not every player does that in his summer.