Add to ORKGVirtually all colleges and universities have scholarship programs designed to support their athletic teams. The programs are generally in the form of membership clubs which are tax-exempt under section 501(c)(3) of the Internal Revenue Code and therefore eligible to receive donations which provide tax deductions to their patrons. The fact that an organization is an eligible receiver, however, does not ensure that all payments to it are deductible. For example, the cost of football tickets is not deductible since the purchaser is receiving value for his payment
Decedent had promised to contribute funds to numerous educational, religious, and charitable institu...
In this Article, Mr. Banspach focuses on the requirements for deductibility of allowable social club...
It has become common to hear critics argue that big-time college athletes are being exploited by the...
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, h...
Few organizational acronyms are more familiar to Americans than those of the National Collegiate Ath...
This article examines the Unrelated Business Income Tax and its application to corporate sponsorship...
Since section 117 of the Internal Revenue Code was enacted in part to end the confusion created by t...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
Large athletics programs bring a lot of attention to themselves and the universities of which they a...
This summer, the IRS issued long-awaited guidance on the deductibility of charitable contributions m...
In recent years, numerous commentators have called for the National Collegiate Athletic Association ...
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become ...
Monetary transfers to charitable service providers may be deductible either as charitable contributi...
Brown v. Board of Education set the stage for an extensive series of activities designed to circumve...
The I.R.C. § 170 deduction for charitable contributions to religious organizations has been in exist...
Decedent had promised to contribute funds to numerous educational, religious, and charitable institu...
In this Article, Mr. Banspach focuses on the requirements for deductibility of allowable social club...
It has become common to hear critics argue that big-time college athletes are being exploited by the...
This paper was prepared for the annual conference of the National Center for Philanthropy and Law, h...
Few organizational acronyms are more familiar to Americans than those of the National Collegiate Ath...
This article examines the Unrelated Business Income Tax and its application to corporate sponsorship...
Since section 117 of the Internal Revenue Code was enacted in part to end the confusion created by t...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
Large athletics programs bring a lot of attention to themselves and the universities of which they a...
This summer, the IRS issued long-awaited guidance on the deductibility of charitable contributions m...
In recent years, numerous commentators have called for the National Collegiate Athletic Association ...
Since formal collegiate athletic competitions began in 1852, they have gained popularity and become ...
Monetary transfers to charitable service providers may be deductible either as charitable contributi...
Brown v. Board of Education set the stage for an extensive series of activities designed to circumve...
The I.R.C. § 170 deduction for charitable contributions to religious organizations has been in exist...
Decedent had promised to contribute funds to numerous educational, religious, and charitable institu...
In this Article, Mr. Banspach focuses on the requirements for deductibility of allowable social club...
It has become common to hear critics argue that big-time college athletes are being exploited by the...