Taxing the Sale of Broadcast Rights to College Athletics--An Unrelated Trade or Business?.

Thompson, Larry R.; Young, J. Timothy

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Peer reviewed

ERIC Number: EJ259993

Record Type: Journal

Publication Date: 1981

Pages: N/A

Abstractor: N/A

ISBN: N/A

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Taxing the Sale of Broadcast Rights to College Athletics--An Unrelated Trade or Business?

Thompson, Larry R.; Young, J. Timothy

Journal of College and University Law, v8 n3 p331-45 1981-82

Recent federal revenue rulings conclude that sale of broadcast rights to national radio and television or an independent producer by a tax-exempt organization does not constitute an unrelated trade or business. The rulings and their potential effects on colleges and universities are examined. (MSE)

Descriptors: Broadcast Industry, Copyrights, Federal Regulation, Financial Support, Higher Education, Income, Legal Responsibility, Nonprofit Organizations, Taxes, Telecommunications

Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers

Education Level: N/A

Audience: N/A

Language: English

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Authoring Institution: N/A

Grant or Contract Numbers: N/A