The Formation and Tax Implications of NIL Collectives

8 months ago 5

By: Bryce Danielle Bradley Last year, research reported that there were around 250 name, image and likeness collectives around the country.[1] Collectives are “structurally independent of a school, yet fund NIL opportunities for the school’s student-athletes.”[2] Most of the time, the founders of these collectives are entrepreneurs, lawyers, financial advisors, investors, and super-fans who may... Continue Reading →


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