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Should Organizations Promoting Dangerous Sports Enjoy Maximum Tax Benefits?, William A. Drennan

San Diego Law Review

Perhaps one in every 1000 BASE jumps results in death, and the fatality and injury rates for BASE jumping may be forty-three times higher than for standard skydiving. Some other new sports are extremely dangerous. In addition, some medical researchers are finding that repeated jolts to the head in traditional contact sports correlate to midlife Alzheimer’s disease, suicide, depression, inability to work or function without a caregiver, and early death from the brain disease chronic traumatic encephalopathy (CTE). “[N]early a quarter of a million new patients turn up each year with long-term deficits resulting from . . . so-called mild …