Tax Issues In Charitable NIL Collectives In College Sports

With a growing number of donor groups forming Name Image and Likeness collectives as not-for-profit entities, there are questions about whether or not these collectives truly qualify as charitable organizations for tax purposes.

7 minute read February 01, 2023 at 12:13 AM
By
Todd Kesterson and Alyssa R. Wan
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."

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