News & Analysis as of August 19, 2025

College Athletes

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The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.

NCAA’s $2.8 Billion Athlete Revenue Settlement Receives Final Approval

Shook, Hardy & Bacon L.L.P. on 6/9/2025

Not only does Judge Claudia Wilken’s final approval of the In re: College Athlete NIL Litigation settlement provide $2.576 billion in damages for settlement class members, it changes the rules of the game for current and...more

IRS Challenges Charitable Status of NIL Collectives, Casting Doubt on Donations to Support College Athletes

Kohrman Jackson & Krantz LLP on 6/22/2023

Is it charitable to donate to a group that facilitates opportunities for athletes at a particular college? The IRS thinks not. In a recent memo released from the office of the IRS Chief Counsel, the IRS asserts that this...more

Pass Interference: Potential Tax Implications of NIL Collectives in College Sports

Stinson LLP on 9/26/2022

Conference realignments. TV deals continuing to soar. Name, image and likeness. If there is one thing that has recently come to define college sports, it is the constant flux and the ebb and flow of change permeating the...more

Game Changer: Understanding the NCAA’s New NIL Policy

Vinson & Elkins LLP on 2/23/2022

For over a century, the National Collegiate Athletic Association (“NCAA”) barred student-athletes from monetizing their name, image, and likeness (“NIL”). Yet, after facing mounting pressure from student-athletes, state...more

More Money, More Problems? – The Rise of Compensation and Expectations for College Coaches (Employment Matters)

Mintz - Education and Nonprofits Viewpoints on 3/29/2016

This is the second installment of a series regarding legal issues affecting college athletics that Employment Matters will run during this year’s NCAA basketball tournament. It is no secret that the salaries of coaches...more

More Money, More Problems? – The Rise of Compensation and Expectations for College Coaches

Mintz - Employment, Labor & Benefits... on 3/26/2016

This is the second installment of a series regarding legal issues affecting college athletics that will run during this year’s NCAA basketball tournament. It is no secret that the salaries of coaches of high profile...more

Will the Star Quarterback Be Sacked by the Taxman?

Ogletree, Deakins, Nash, Smoak & Stewart,... on 5/7/2014

On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University are employees because they “perform services for the benefit of the employer...more

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