NCAA Settlement Hearing — Highway to NIL Podcast
Are Colleges Prepared to Classify Student-Athletes as Employees?
Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 189: Student Mental Health with Dr. Stephanie Irby Coard, UNC Professor
Serving the Diverse Needs of Children through Education Law: On Record PR
Post-Injunction Enforcement — Highway to NIL Podcast
Labor Law Insider—Dartmouth Basketball Team Unionizes: The NLRB Sets a Pick for Unions
The NCAA's Response to the NIL Recruitment Injunction — Highway to NIL Podcast
PODCAST: Williams Mullen's Gavels & Gowns - Title IX Regulations - Changes on the Horizon
Navigating the Future of Intercollegiate Athletics: Implications of the Dartmouth College Student-Athlete Labor Decision
Proof in Trial: University of Louisville
State AGs File NIL Antitrust Lawsuits — Highway to NIL Podcast
NCAA Division I Council Approves New NIL Disclosure and Transparency Rules — Highway to NIL Podcast
NCAA President Proposes Radical Changes to NIL Rules — Highway to NIL Podcast
NIL Antitrust Litigation - Highway to NIL Podcast
NIL Senate Hearing — Highway to NIL Podcast
2023 DSIR Deeper Dive: Plaintiffs’ Attorneys Are Trying to Assert a New Cause of Action Against Universities Based on an Old Law Regulating Videotape Service Providers
Podcast: A Conversation with Andy Rotherham on Hot Topics in Education for 2023
How to Manage Name, Image, and Likeness: Air – Hiring to Firing Podcast
PODCAST: Williams Mullen's Gavels & Gowns - What’s Next in VA Higher Education? An Interview Featuring Chris Peace, President of CICV
Education income tax credits are one way students and parents can help pay for college. There are two types of federal tax credits available to taxpayers: the American opportunity tax credit (AOTC) and the lifetime learning...more
Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2)...more
Congress continues to pass laws that move 403(b) plans ever closer to 401(k) plans, but 403(b) plans remain distinct. Understanding these differences allows you to maintain a compliant plan that best serves the needs of your...more
It appears that many of the country’s colleges and universities believe they have not already contributed enough to the decline of American education and to the erosion of our society, generally. These institutions of...more
In a recent memorandum issued by the Office of Chief Counsel, the Internal Revenue Service (IRS) concluded that many "NIL Collectives" may not qualify as tax-exempt under Section 501(c)(3) of the Internal Revenue Code of...more
Is it charitable to donate to a group that facilitates opportunities for athletes at a particular college? The IRS thinks not. In a recent memo released from the office of the IRS Chief Counsel, the IRS asserts that this...more
Like Peas in a Pod? What do private, not-for-profit colleges and hospitals have in common? There are quite a few items that come immediately to mind: •They may qualify for exemption from federal income tax. •Tax-exempt...more
It is no stretch to suggest that the upcoming midterm elections will be a hotbed of political activity across all spectrums. Each election cycle presents exciting opportunities for institutions of higher education (IHEs) and...more
Athletes and entertainers are people, too. Albeit, incredibly talented people, but deserving of the same treatment with dignity and respect as how we would want ourselves to be treated. For better or worse, sometimes their...more
On September 18, 2020, the United States Department of the Treasury (“Treasury”) and the Internal Revenue IRS (the “IRS”) issued final regulations (the “Final Regulations”) under section 4968 of the Internal Revenue Code of...more
In January 2019, the Internal Revenue Service (IRS) issued Notice 2019-09, which provides interim guidance for Section 4960 of the Internal Revenue Code of 1986. As a reminder, Section 4960 imposes an excise tax of 21 percent...more
The Internal Revenue Service has stated in recently promulgated interim guidance that a 21% excise tax will not apply to salaries of more than $1 million paid to coaches of sports teams at state colleges and universities that...more
The new federal tax law that went into effect at the beginning of this year, the “Tax Cuts and Jobs Act of 2017” (Tax Act), will affect almost every type of individual and business in the country, and not-for profit entities...more
College Football and Corporate Governance - The recently released internal investigation report on the Ohio State football program provides an interesting window into the oversight of workforce culture issues involving...more
As we previously reported, the 2017 tax reform bill instituted an excise tax on the investment income of certain private colleges and universities under new Section 4968 of the Internal Revenue Code (the “Code”). ...more
In Notice 2018-55, the IRS provided private colleges and universities subject to the GOP tax law’s 1.4 percent endowment tax with much-needed relief. According to the notice, when colleges sell property, they will only have...more
Charitable organizations work hard to maintain exempt status. These organizations operate in a highly regulated landscape: In exchange for enjoying freedom from income taxes, they must comply with strict organizational and...more
President Donald Trump on February 12, 2018, submitted his budget request to Congress for Fiscal Year (FY) 2019. The President's full budget calls for approximately $4.4 trillion in total spending. Much of the budget seeks...more
In the spirit of accentuating the positive, there are a few bits of good news for colleges and universities in the Tax Act…as Mary Poppins might say, a spoonful (or three) of sugar to help the medicine go down. Unfortunately,...more
Over the last several days, there have been significant developments relating to the Tax Cuts and Jobs Act, the pending tax reform legislation in Congress. On Thursday, a detailed summary of the Senate Finance Committee’s...more
The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more
In August 2016, the national sports media provided details regarding the compensation package for Coach Jim Harbaugh at the University of Michigan. It comes as no surprise to anyone that Division I football and basketball...more
New management agreement guidelines were issued by the IRS today in a new Revenue Procedure (Rev. Proc.) 2016-44. Rev_Proc_2016-44 provides revised safe harbors under which a private management contract does not result in...more
This is the second installment of a series regarding legal issues affecting college athletics that will run during this year’s NCAA basketball tournament. It is no secret that the salaries of coaches of high profile...more