Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Law

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein Aug 2016

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Adam Epstein

On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision - at that time - was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service (IRS) could logically continue …


Ncaa – An Overview Of Socioeconomic Status’S Impact On College Athletes, And The Regulations And Impact That Can Revolutionize The Amateurism World, Bryan Kelly Jun 2016

Ncaa – An Overview Of Socioeconomic Status’S Impact On College Athletes, And The Regulations And Impact That Can Revolutionize The Amateurism World, Bryan Kelly

Pace Intellectual Property, Sports & Entertainment Law Forum

This article will begin with a review of the rules and regulations concerning the likeness of athletes, and amateurism status used by the NCAA. It will also shed light on several key cases including: Oliver v. NCAA, Keller v. NCAA, and O’Bannon v. NCAA. After that, a discussion of how one’s socioeconomic status further illustrates that the ongoing problem with the current NCAA amateurism system. Finally, this paper will present suggestions for solving the current issues with the NCAA amateurism system, and provide different alternatives that the NCAA could take to revolutionize the world of amateurism, while remaining profitable.


Student-Athletes Vs. Ncaa: Preserving Amateurism In College Sports Amidst The Fight For Player Compensation, Audrey C. Sheetz Jan 2016

Student-Athletes Vs. Ncaa: Preserving Amateurism In College Sports Amidst The Fight For Player Compensation, Audrey C. Sheetz

Brooklyn Law Review

While student-athletes are the backbone of the $11 billion college sports industry, they do not currently receive any of this revenue derived from the use of their names, images, and likenesses. The National College Athletic Association’s mission is to maintain the amateur status of student-athletes. In doing so, it precludes student-athletes from receiving any type of compensation outside of the actual cost of tuition. Amateurism, as a concept, promotes the distinction between professional and student athletes, and is the crux of the NCAA’s argument for prohibiting the compensation of student-athletes. Recently, however, the controversy surrounding the amateur status of college …