Add to ORKGThis article examines the Unrelated Business Income Tax and its application to corporate sponsorship of college football bowl games and other exempt organizations likely to be affected by Technical Advice Memorandum 91-47-007. Thereafter, the article will consider the IRS\u27s proposed examination guidelines of corporate sponsorship income, the public policy concerns regarding such income, and the proposed legislation introduced to address the competing concerns
There is very little doubt that the current income tax laws are not applied with equal fairness to p...
This Article observes that American society’s passion for intercollegiate sports competition is an e...
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become ...
Few organizational acronyms are more familiar to Americans than those of the National Collegiate Ath...
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, h...
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL...
It has become common to hear critics argue that big-time college athletes are being exploited by the...
Large athletics programs bring a lot of attention to themselves and the universities of which they a...
Virtually all colleges and universities have scholarship programs designed to support their athletic...
Several issues impact the management of accounting for large not-for-profit organizations that would...
This article examines the unrelated business income taxation of social clubs, the Brook and the Clev...
Taxation of income for the average person can be a daunting task. However, for professional athletes...
This article reviews the background of the UBIT, analyzes and evaluates recent court decisions inter...
This paper summarizes the unrelated business income tax rules as they apply to tax-exempt charitable...
This article observes that American society’s passion for intercollegiate sports competition is an e...
There is very little doubt that the current income tax laws are not applied with equal fairness to p...
This Article observes that American society’s passion for intercollegiate sports competition is an e...
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become ...
Few organizational acronyms are more familiar to Americans than those of the National Collegiate Ath...
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, h...
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL...
It has become common to hear critics argue that big-time college athletes are being exploited by the...
Large athletics programs bring a lot of attention to themselves and the universities of which they a...
Virtually all colleges and universities have scholarship programs designed to support their athletic...
Several issues impact the management of accounting for large not-for-profit organizations that would...
This article examines the unrelated business income taxation of social clubs, the Brook and the Clev...
Taxation of income for the average person can be a daunting task. However, for professional athletes...
This article reviews the background of the UBIT, analyzes and evaluates recent court decisions inter...
This paper summarizes the unrelated business income tax rules as they apply to tax-exempt charitable...
This article observes that American society’s passion for intercollegiate sports competition is an e...
There is very little doubt that the current income tax laws are not applied with equal fairness to p...
This Article observes that American society’s passion for intercollegiate sports competition is an e...
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become ...