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The Evolving Environment Of NIL-Based Fundraising

Christopher P. Woehrle looks at the emergence of tax-exempt NIL collectives that operate independently from affiliated universities and colleges.

The U.S. Supreme Court’s decision in NCAA v. Alston1 held the NCAA’s restrictions on student-athletes’ education-related compensation violated federal antitrust law under the Sherman Act. Many universities with strong athletic programs responded with the establishment of tax-exempt name, image and likeness (NIL) collectives that operate independently of affiliated universities and colleges. Their goal was soliciting donations from alumni and friends for ultimate

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TAGS: Philanthropy
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