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NIL Go: Deloitte’s 3-Step Evaluation Process for Third-Party NIL Deals

“NIL Go,” the new clearinghouse born from the House settlement, is rapidly becoming one of the most discussed and debated developments among college coaches, student-athletes, and their representatives. On December 9, 2024,...more

The NCAA Division I Football Transfer Portal is Closed: Now What?

For the first time since NCAA Division I football student-athletes have had the opportunity to transfer schools, the winter window to enter the portal was reduced to 20 days from 30 days. The portal officially opened on...more

Tax-Exempt NIL Collectives Warned of “Smarter Enforcement” by IRS in 2025

The Tax Exempt & Government Entities Division (TE/GE) of the Internal Revenue Service (IRS) recently published a program letter outlining the Division’s priorities in fiscal year 2025. The Division lists “tax-exempt...more

Florida High School Athletes Can Now Commercialize Their NIL

In July 2021, Florida became the first state to allow collegiate athletes to earn compensation from the use of their name, image, and likeness (NIL). Three years later, the Florida High School Athletic Association (FHSAA) has...more

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