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With Big Ten $2.4B deal likely, lawmaker asks questions about tax-exempt status of college sports

KANIKA SINGH RATHORE, 18/11/202518/11/2025

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A lawmaker skeptical of the Big Ten’s proposed $2.4 billion deal with a private investor has requested a congressional analysis of the tax consequences. NCAAIts schools and conferences in the changing college sports industry.

“Legitimate questions have been raised about whether it is time to reconsider the tax-exempt arrangement under which college sports currently operate,” Sen. Maria Cantwell, D-Wash., wrote in a letter Monday to the head of Congress’ Joint Committee on Taxation.

Last month, Cantwell sent a letter to Big Ten leaders warning that deals with private investors could have negative consequences, including impacts on schools’ tax-exempt status.

Their letter Monday called for a more detailed look at how a number of changes impacting college sports could affect the long-standing tax-exempt status of those who oversee college athletics.

Who is the ranking member in Cantwell’s questions? management committee The committee that oversees college sports was:

– Should Congress consider rewriting the tax rules for name, image and likeness groups that work with schools to provide payments to players. He cited other analysis that has determined that collectives do not qualify as tax-exempt organizations.

– Congress should consider “regarding addressing excessive compensation for coaches” and the size of their purchases, if there were any.

– There will be tax implications if athletes are classified as employees or independent contractors.

This is a critical moment for the Big Ten, which is facing resistance from universities michigan And Southern California On a proposed deal worth $2.4 billion, that would break up the league’s media rights and other assets and put them into a separate business that could negotiate deals through 2046.

Reservations include Michigan and USC Leaders have expressed concerns about the deal that the deal will have an overall impact of unequal distribution of wealth and tie up with a private investor.

“We greatly value our membership in the Big Ten Conference and understand and respect the bigger picture,” USC athletic director Jennifer Cohen wrote in a letter to boosters last week. “But we also believe that the power of the USC brand is far-reaching, deeply engaging and incredibly valuable, and we will always fight first and foremost for what is best for USC.”

In his letter to Big Ten leaders last month, Cantwell explained the stakes in selling part of the conference’s media rights.

“Your university’s media revenues are not currently taxed because they are considered ‘substantially related’ to your tax-exempt purpose,” he wrote. “However, when a private, for-profit investor holds a stake in that revenue the question arises whether the revenue loses its connection to the educational purpose of your institution.”

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AP College Sports: https://apnews.com/hub/college-sports

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