I don't think so. A tax deductable gift is money or property only, as far as I understand it.
But more teams should give away tickets to non-sellouts, regardless of tax implications. This is what lots of NBA teams do. NBL teams are very reluctant to do so because outside of a select few (emphasis on few) front office people around the league, they fail to see the big picture. I believe Cairns does this (or at least they used to).
The flow on effects are massive: you get kids interested in the brand, people attending on free tickets buy merch and food, the crowds move through the area of the stadium eating dinner at surrounding restaurants and buying stuff, which in turn helps adjacent businesses, which then makes local council bailouts / handouts more likely because they see a bigger net benefit in the area on game night.
Not to mention it's a bad look for your brand to have empty seats in stadiums.
And even forgetting all that, the seats are going empty, it's pretty callous not to just donate to a local charity that would use them.