The Changing Tax Landscape of College Athletics: What NIL Means for Student-Athletes and Boosters

ARTICLE | June 25, 2026

College athletics have entered a new financial era. Since the NCAA adopted its name, image, and likeness (NIL) policy in 2021, student-athletes can now earn income from endorsements, sponsorships, social media, appearances, and more, without sacrificing their eligibility. The landmark House v. NCAA settlement in 2025 added yet another layer by allowing schools to make direct revenue-sharing payments to athletes. For student-athletes, that means navigating self-employment taxes, quarterly estimated payments, and potential multistate filing obligations. For boosters and contributors, the question of tax deductibility is more complicated than it may seem. Read the full article here.

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