When I lived in downtown SLC in 2002-2005, there was a guy in my ward who took to the podium one fast and testimony meeting and explained to the ward that he paid his tithing every month and noted on the check that none of his donated funds should go to support BYU in any way. I told him afterward that if he ever got audited that his conditional gifts to the Church might not be tax deductible, so he should be careful about that. It was said with a big smile on my face, and in a friendly manner, and he got aggressive and doubled down hard, cursing about how he hated BYU and hated that the Church sponsored BYU. He was upset that I didn't fight back with him on it.

About a decade later I found out that he had completely left the Church.