NIL Law Library
Educational reference only — not legal advice. Laws change frequently; verify every citation before reliance and consult qualified counsel for decisions.
N.D. Cal. (2026)
House class counsel motion re CSC scope (MMR deals)
Dispute over CSC jurisdiction to review NIL deals involving university multimedia-rights partners; court declined to categorically exclude MMRs — jurisdiction turns on the entity's relationship to the school.
Settlement arbitration (2026)
CSC deal-denial arbitrations (first wave)
CSC rejection of $7.5M+ in Nebraska athlete deals produced the first settlement arbitrations; confidential outcomes are becoming the de facto case law of deal review.
Executive Order 14400
Uniform NIL Framework for Federally Funded Institutions
Directs federal agencies to encourage a uniform national NIL compliance framework across states for institutions receiving federal funding.
S. 1234 (118th Congress)
Protect College Sports Act
Proposed federal legislation seeking to establish national NIL standards, preempting the current patchwork of state-by-state NIL statutes.
House v. NCAA Settlement
Revenue-sharing cap and back-damages settlement
Establishes a per-school revenue-sharing cap (initial $20.5M, escalating over the settlement term) and a College Sports Commission (CSC) to review NIL deals for fair-market-value compliance.
NCAA v. Alston, 594 U.S. 69 (2021)
Antitrust limits on NCAA education-related compensation caps
Supreme Court held NCAA rules limiting education-related benefits violate antitrust law, paving the legal groundwork that led to broader NIL compensation reform.
O'Bannon v. NCAA, 802 F.3d 1049 (9th Cir. 2015)
Right of publicity foundations for college athletes
Early foundational case establishing that NCAA amateurism rules restricting athlete compensation for use of their name, image, and likeness are subject to antitrust scrutiny.
IRS Guidance — NIL Collective Tax-Exempt Status
IRS memorandum on collective 501(c)(3) eligibility
IRS guidance concluding that many NIL collectives do not qualify for tax-exempt status where the private benefit to athletes is not sufficiently incidental to any exempt purpose.
State NIL Statute Survey
State-by-state NIL statute variability
States vary widely — some (e.g. New York, California, Texas) have comprehensive NIL statutes with specific disclosure and agent-registration requirements; several states have no NIL-specific statute at all, defaulting to institutional and NCAA/CSC policy.
NIL Go Disclosure Framework
NCAA NIL Go aggregate disclosure thresholds
NCAA's disclosure framework requiring athletes to report NIL deals above defined thresholds for fair-market-value review; includes safe-harbor treatment for deals in the $600-$15,000 range until an athlete's aggregate deals exceed $50,000/year.
Multi-State Income Tax Guidance
Athlete multi-state tax exposure from travel/competition
General tax guidance on athletes' obligation to allocate and potentially owe income tax in each state where they compete or earn NIL income, independent of their state of residence ('jock tax' principles applied to NIL income).
26 U.S.C. § 1441 — NRA Withholding
Nonresident alien withholding on U.S.-source income
Federal statute requiring 30% withholding (absent an applicable tax treaty) on U.S.-source income paid to nonresident alien individuals, relevant to international student-athletes earning NIL income.
FERPA, 20 U.S.C. § 1232g
Student education record privacy applied to NIL data
Federal student-privacy statute constraining how universities may share athlete financial and enrollment data tied to education records, informing NIL platform data-isolation design requirements.
Agent Registration Model Act
State athlete-agent registration and designated-representative rules
Model act (adopted with variations by many states) requiring sports agents to register with the state and comply with designated-representative filing obligations when representing NIL athletes.
Brand FMV Verification Standard
Fair-market-value standard for brand-athlete NIL deals
The CSC's operative standard for reviewing NIL deals: compensation must reflect a valid business purpose and fair-market range, not compensation for athletic performance disguised as endorsement.