Florida Higher Ed Series: Tackling NIL
September 8, 2025Name, image, and likeness (NIL) is entering a new phase for higher education. Following the 2025 House v. NCAA settlement and the rise of institutional revenue‑sharing models, colleges and universities face shifting tax exposures and tighter compliance expectations. This session unpacks what’s changing and why it matters, covering IRS reporting considerations for student‑athlete payments (W‑2 versus 1099‑MISC), governance choices for NIL operations, and the growing scrutiny of donor‑funded collectives. We’ll also examine developing federal oversight mechanisms, including the NIL Go clearinghouse and the College Sports Commission, and highlight Title IX implications tied to revenue‑sharing and NIL access. Participants will leave with a practical compliance checklist, key questions to guide internal review, and peer‑tested approaches to help strengthen documentation, controls, and audit readiness.
Learning Objectives
Upon completion of this program, participants will be able to:
- Interpret the tax implications of NIL and revenue-sharing payments under the 2025 legal framework.
- Evaluate different institutional models for managing NIL activities and donor-funded collectives.
- Identify compliance risks related to Title IX, IRS reporting, and third-party involvement.
- Apply practical tools and peer insights to help enhance your institution’s NIL governance strategy.
Presenter(s)
Aaron Hershberger, Joel Levenson