Frank Splitt questions the “quid pro quo” contributions from boosters and the boom in the leasing of stadium skyboxes by corporations and other big-money contributors as well as extortion-like seat taxes, that are fueling the uncontrolled growth of the big-time college-sports entertainment business. He points out that the federal government weakly enforces its Unrelated Business Income Tax (UBIT) law and questions a 1999 IRS ruling allowing boosters to deduct most of the donations they make to lease skyboxes, estimated to account for billions of dollars to Division I universities.

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