Entertainment, Arts, and Sports Law Commons^™

Using The Internal Revenue Code To Limit Coaching Salaries: A Proposal To Bring Amateurism Back Into College Football, Blaire Mikesell

Indiana Law Journal

Since formal collegiate athletic competitions began in 1852, they have gained popularity and become a mainstay in American culture. This rise in popularity coupled with increased media coverage allowed college athletics, and particularly college football, to grow into a successful business that generates billions of dollars in revenue each year. Colleges and institutions earn this athletic revenue as tax-free income due to their tax-exempt status under the Internal Revenue Code § 501(c)(3) tax-exemption statute. The basic policy underlying this statute is as follows: colleges and universities provide an important benefit to the public by providing education, and in exchange for …

Blood, Sweat, Tears: A Re-Examination Of The Exploitation Of College Athletes, Keely Grey Fresh

Washington and Lee Journal of Civil Rights and Social Justice

2021 Louise Halper Award Winner for Best Student Note

The unrest revolving around compensation for college athletes is not a new concept. However, public attitudes are shifting. With spirited arguments on both sides, and the recent Supreme Court decision of National Collegiate Athletic Association v. Alston regarding antitrust exemptions, the issue has been placed in a spotlight. This Note examines the buildup of discontentment through the history of the NCAA and amateurism, specifically how the term “student-athlete” became coined. It will then move to litigation efforts by athletes in an attempt to gain employment status, and an alternative route of …

Assessing Amateurism In College Sports, Casey E. Faucon

Washington and Lee Law Review

College sports generate approximately $8 billion each year for the National C[artel] Athletic Association and its member institutions. Most of this revenue flows from lucrative television broadcasting deals, which often incorporate the right to commercialize and sell the names, images, and likenesses of college athletes. Under its current revenue scheme, student-athletes—85 percent of whom live below the poverty line—receive a share of zero. For over a century, we’ve justified this exploitative distribution scheme under a cloak of student-athlete “amateurism.” Antitrust challenges to the NCAA’s amateurism rules clash with the assumption that “amateurism” is a revered tradition and an important tenet …

Amateurism And The Ncaa: How A Changing Market Has Turned Caps On Athletic Scholarships Into An Antitrust Violation, Daniel Laws

University of Richmond Law Review

No abstract provided.