An individual can usually deduct a contribution of money or property made to a qualified organization. OPERA America, Fiscal Agent of NYOA is such a qualified organization.
Your donation to NYOA is deductible the same year in which it is made. The contribution is considered paid when you put the check in the mail, or when it is charged to your credit card (not when you pay the credit card company). Make sure that your donation is made by December 31 the year in which you plan to claim a deduction.
Please consult the IRS Publication 526
for further information.