Craig and Weisman (1994) Collegiate athletics and the unrelated business income tax

getCITED

Home Search Add Content Reports Help

Edit Publication | Edit Contributors | Delete Publication | Edit References | Edit Citations

Add to Bookstack | Show Bookstack | Change Bookstack

Collegiate athletics and the unrelated business income tax

Post a Comment

CONTRIBUTORS:

	Author:	Craig, C. K. (Illinois State University)
	Author:	Weisman, K.

JOURNAL:

Journal of Sport Management [JSM], 8(1), 36 - 48.

YEAR:

1994

PUB TYPE:

Journal Article

SUBJECT(S):

sport; university; United-States; revenue; income-tax; Internal-Revenue-Service; fund-raising

DISCIPLINE:

Recreation, Sports & Leisure Studies

HTTP:

https://secure.sportquest.com/su.cfm?articleno=344159&title=344159

LANGUAGE:

English

PUB ID:

103-334-888 (Last edited on 2002/03/03 18:03:44 US/Mountain)

SPONSOR(S):

ABSTRACT:
In recent years, many university athletic programs have turned to program and scoreboard advertisements, corporate sponsorships, and other nontraditional sources of revenue to supplement their operating budgets. As confirmed by several high-profile court cases, these nontraditional revenue sources can be subject to federal unrelated business income tax- a consequence often overlooked by athletic administrators and those involved in sport management programs. This article discusses the unrelated business income tax and its impact on collegiate athletic programs. Court cases and Internal Revenue Service pronouncemnts are reviewed, where applicable. Compliance and planning issues are also briefly addressed.

STATISTICS

Click on # to view
Citations		1
References		14
Comments		0
Quality		0/0.00
Interest		0/0.00
View(er)s		4/970

Quality
	N/A
High
	7
	6
	5
	4
	3
	2
	1
Low

Interest
	N/A
High
	7
	6
	5
	4
	3
	2
	1
Low

Prev | Next