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92 S. Cal. L. Rev. 1087 (2018-2019)
The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax

handle is hein.journals/scal92 and id is 1166 raw text is: THE NCAA AND THE IRS: LIFE AT THE INTERSECTION OF COLLEGE SPORTS AND THE FEDERAL INCOME TAX RICHARD SCHMALBECK* & LAWRENCE ZELENAKt TABLE OF CONTENTS IN TR O D U C TIO N .................................................................................. 1088 I. ARE COLLEGE ATHLETICS RELATED TO A UNIVERSITY'S EXEM PT PUR PO SE? ......................................................................... 1089 A. THE THREE TYPES OF COLLEGE ATHLETICS: INTRAMURALS, NONREVENUE SPORTS, AND REVENUE SPORTS .............................. 1089 B. ARE BIG-TIME COLLEGE ATHLETICS RELATED TO A UNIVERSITY'S EXEMPT PURPOSE? ................................................. 1094 C. THE APPLICABILITY OF THE UBIT TO COLLEGE SPORTS: THE VIEWS OF CONGRESS, THE IRS, AND THE COURTS ................. 1097 1. Television and the UB IT ............................................................ 1099 2. The Special Case of Advertising ................................................ 1103 3. Cable/Satellite Subscription Payments ....................................... 1110 4. Possible Defenses to Assertion of UBIT Liability? .................... 1111 5. Prospects for R eform .................................................................. 1113 II. THE EXCLUSION OF ATHLETIC SCHOLARSHIPS FROM GROSS INCOME (ACCORDING TO THE IRS) .............................. 1115 A. EARLY ATHLETIC SCHOLARSHIPS .................................................. 1115 B. ATHLETIC SCHOLARSHIPS AND THE INCOME TAX BEFORE AN D A FTER 1954 ............................................................................. 1116 C. THE NCAA REVISES ITS SCHOLARSHIP RULES .............................. 1118 *. Simpson, Thacher, and Bartlett Professor of Law, Duke University School of Law. . Pamela B. Gann Professor of Law, Duke University School of Law. The authors are grateful to Katherine Pratt, Paul Haagen, Steven Willbom, Leandra Lederman, David Gamage and the participants in conferences and workshops at the law schools of New York University (the National Center for Law and Philanthropy), Northwestern University, Duke University, Indiana University, and Loyola (L.A.) University, and for the research assistance of Kevin Platt. 1087

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