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.
Issues
- Academic Integrity
- Antitrust
- Athlete Compensation, Scholarships and Benefits
- Athlete Health, Insurance, Medical
- Athletes’ Rights
- Certification, Accreditation
- Coach and Administrator Salaries
- Congressional Intervention
- Eligibility for Participation
- Enforcement and Due Process
- Ethical and Professional Conduct
- Facility Excesses
- Gender Equity
- NCAA Reform
- Racial Exploitation
- Revenue Generation and Distribution
- Student Fees and Institutional Subsidies
- Tax Preferences
- Transparency and Reporting
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