Abstract
The United States Supreme Court’s decision in NCAA v. Alston sent shockwaves throughout the world of college sports. The Court’s recognition of student athletes’ abilities to profit from their name, image, and likeness (“NIL”) revolutionized the landscape of collegiate athletics. Shortly thereafter, the National Collegiate Athletic Association (the “NCAA”) adopted its Interim NIL Policy, explicitly allowing opportunities for companies, entities, or individuals to pay student athletes for use of their NIL. Unsurprisingly, athletes capitalized on the opportunities immediately. For example, Hanna and Haley Cavinder, former women’s college basketball players with millions of followers on social media, completed an NIL deal with Boost Mobile, a wireless service provider, within hours of the NCAA policy’s enactment. Despite the almost instant onset of NIL-related activities, questions remained as to the permissible scope of parties’ involvement with these deals. Specifically, should student athletes individually procure their own NIL deals, or can organizations assist student athletes in the process?
Recommended Citation
Austin Siener,
Time for an Audible: Possible Solutions for NIL Collectives Seeking Tax-Exempt Status Following IRS Memo,
89 Mo. L. Rev.
(2024)
Available at: https://scholarship.law.missouri.edu/mlr/vol89/iss2/14