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NCAA Tax Exemptions

Eversheds Sutherland (US) LLP

Tax considerations for institutional payments and Fontenot update

As of July 1, 2025, institutions are permitted to make direct payments to student-athletes. Of the many issues raised by institutional payments to student-athletes, tax considerations may not be getting enough attention....more

Ropes & Gray LLP

[Podcast] R&G Dugout: The House v. NCAA Settlement—Tax Implications for Colleges and Universities

Ropes & Gray LLP on

On this episode of the R&G Dugout podcast, Ropes & Gray intellectual property transactions partner and a leader of the firm’s sports industry initiative Erica Han is joined by tax attorneys Gil Ghatan, Kendi Ozmon and...more

Alston & Bird

NIL Collectives: Don’t Be Blindsided by an IRS Challenge

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If the IRS challenges the tax-exempt status of a name, image, and likeness (NIL) collective, the collective must understand how best to respond. Our Federal Tax Group details what NIL collectives need to know to make the cut....more

Alston & Bird

The IRS’s Latest Play on NIL Collectives: Tax-Exempt Status on the Defensive

Alston & Bird on

Our Federal Tax and Exempt Organizations teams tackle the implications of the IRS chief counsel’s conclusion that nonprofit organizations created to pool donations and develop paid name, image, and likeness (NIL)...more

Fox Rothschild LLP

IRS is coming for NIL collectives

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It is a truism that agencies required to publicly release documents sometimes hold off on releasing those documents until a Friday afternoon, in the hopes it will be overlooked. The IRS lived up to that truism in releasing a...more

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