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Tax Issues In Charitable NIL Collectives In College Sports
The National Collegiate Athletic Association's (NCAA) adoption of an "Interim Name, Image and Likeness (NIL) Policy" opened the door for donors, alumni and fans to effectively pay college athletes, either directly or through NIL "collectives." With a growing number of donor groups forming NIL collectives as not-for-profit entities, there are questions about whether or not these collectives truly qualify as charitable organizations for tax purposes.
In 2021, the U.S. Supreme Court turned college athletics on its head by ruling that players have the right to accept money for his or her name, image and likeness (NIL). See, National Collegiate Athletic Association v. Alston, 141 S. Ct. 2141. Effective July 1, 2021, the NCAA adopted its "Interim Name, Image and Likeness Policy." Thus, amateur athletes can be paid to promote products, services and businesses.
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