Jensen, Erik M.
College athletics and the tax on unrelated business income will "student athletes" still be students after the NCAA changes its rules? / Erik M. Jensen .-- , 2020
Disponible también en formato electrónico.
This article considers the effects on the liability of big-time athletic colleges for the unrelated business income tax (UBIT) of the California Fair Pay to Play Act—permitting a student athlete at any California college, beginning in 2023, to profi t from income generated from the athlete’s “name, image, or likeness”—and the NCAA’s apparent acceptance of that principle. College athletic teams historically have not been subject to UBIT because of the pretense that the participants are student athletes. Although the Fair Pay to Play Act and the NCAA’s response might not yet require discarding that pretense, the probable next step—direct compensation by the colleges, beyond scholarships, for participation in athletics—will make characterization of many athletes as “student athletes” untenable.
ESTUDIANTES UNIVERSITARIOS
DEPORTISTAS
ACTIVIDADES ECONOMICAS
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 37, n. 2, Winter 2020, p. 59-71
College athletics and the tax on unrelated business income will "student athletes" still be students after the NCAA changes its rules? / Erik M. Jensen .-- , 2020
Disponible también en formato electrónico.
This article considers the effects on the liability of big-time athletic colleges for the unrelated business income tax (UBIT) of the California Fair Pay to Play Act—permitting a student athlete at any California college, beginning in 2023, to profi t from income generated from the athlete’s “name, image, or likeness”—and the NCAA’s apparent acceptance of that principle. College athletic teams historically have not been subject to UBIT because of the pretense that the participants are student athletes. Although the Fair Pay to Play Act and the NCAA’s response might not yet require discarding that pretense, the probable next step—direct compensation by the colleges, beyond scholarships, for participation in athletics—will make characterization of many athletes as “student athletes” untenable.
ESTUDIANTES UNIVERSITARIOS
DEPORTISTAS
ACTIVIDADES ECONOMICAS
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 37, n. 2, Winter 2020, p. 59-71