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The Cost of Being Paid: How NIL Turned College Athletes into Federal Taxpayers
When the NCAA formally allowed college athletes to profit from their Name, Image, and Likeness (“NIL”), it reshaped the landscape of amateur athletics — legally, competitively, and now, fiscally. While many players and fans view NIL as a long-overdue recognition of athletes’ market value, the IRS sees something else: taxable income...
Villanova Sports Law Blog
Mar 94 min read


Professional Golf Must Address Their Independent Contractor Dilemma
Professional golf is at a crossroads, caught between its deep-rooted traditions and the data-centric, entertainment-driven demands...
Villanova Sports Law Blog
Apr 15, 20257 min read
Student-Athletes as Employees? The Compensation Hurdles Colleges and Universities May Face in the Future
By: Emma Spisak, 2025 In recent years, the realm of college athletics has seen significant transformations. These transformations began...

Emma Spisak
Mar 3, 20245 min read
The Potential for Professionalization: College Athletes as Employees
For decades, college athletes were prohibited from making money as professionals. A contributing factor has been the National Labor...

Lauren Di Lella
Mar 8, 20224 min read
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