Entertainment, Media & Sports PracticeDespite numerous recent legal losses, the NCAA has asserted its intention to enforce its rules and crackdown on alleged NIL violations committed by its member schools. In our most recent Law360 article issued earlier this month, we discussed recent trends regarding state legislation that has already been introduced or become law (Arkansas, Oklahoma, Missouri, New York, Texas, and Colorado).
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June 2023
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NCAA’s Regulations Attempt To Restrict State Law: The New NIL Battleground Posted on: June 29, 2023 In: Sports Law
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NIL 501(c)(3) Collectives Beware: The IRS is Watching Posted on: June 12, 2023 In: Sports LawThe world of name, image, and likeness (NIL) continues to change with forces beyond federal law, state law, or NCAA bylaws: enter the IRS. The Office of the Internal Revenue Service’s Chief Counsel has announced, citing numerous supporting revenue rulings and tax cases, in a non-precedent setting memo that non-profit NIL collectives are not tax exempt because they fail to satisfy IRS regulations.
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