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Navigating NIL and Tax Issues in College Athletics
September 17, 2025 @ 12:30 pm – 1:30 pm EDT
Event details
As the college athletics landscape undergoes dramatic transformation, the implications of the House settlement agreement are rippling across campuses nationwide. With colleges and universities stepping into new roles as direct facilitators of name, image, and likeness (NIL) opportunities – and even participating in revenue sharing – higher education institutions are entering unfamiliar and complex tax territory.
Increased IRS scrutiny and evolving compliance expectations now are shaping the responsibilities of finance, athletics, and leadership teams in unprecedented ways. Join Crowe professionals for a timely, in-depth discussion on the tax exposures institutions face, including how direct NIL payments might trigger employment tax liabilities, unrelated business income tax (UBIT) concerns, and expanded reporting obligations.
This one-hour webinar will help institutions understand the interconnected roles of tax departments, athletic programs, and executive leadership in managing risk and maintaining tax-exempt status under increased regulatory attention. Crowe professionals will share insights and strategies for mitigating risk, improving cross-functional collaboration, and preparing for the road ahead.
Topics covered will include:
- Employment tax implications of NIL compensation models
- UBIT risk scenarios in athletic compensation
- What the House settlement requires for institutional reporting
- Proactive steps colleges can take to stay compliant in a shifting environment
Whether you’re in tax, finance, compliance, or athletics, this session will help you better assess your institution’s exposure and identify paths toward compliance clarity.
After attending this session, you should be able to:
- Identify key tax risks – including private benefit and UBIT implications – related to NIL compensation for student-athletes
- Evaluate employment tax and reporting obligations triggered by direct NIL payments and revenue-sharing structures
- Develop cross-functional compliance strategies that align athletics, tax, and executive teams to respond to IRS scrutiny and legal developments
Continuing professional education
Prerequisites: None
Program level: Overview
Advance preparation: None
Delivery method: Webinar (group internet based)
Field of study: Taxes
This session is recommended for 1.0 hour of CPE credit.
Note: All participants MUST be logged into the webinar INDIVIDUALLY to receive CPE credit. CPE credit will only be granted in the name of the individual logged into the LIVE presentation. Crowe is unable to grant CPE credit for groups viewing the webinar or for viewing on-demand recordings of the webinar.
There is no registration fee for participating in this webinar; therefore, there is no cancellation fee.
