Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status.

For more, read Schmalbeck and Zelenak's paper, "The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax."

For related coverage, read these articles in Tax Notes: 

• Taxwriter Questions More Universities About Coaches' Salaries
• Taxwriter Questions Big Salaries of Two College Coaches

Listen to the episode mentioned: Taxing College Athletes After NCAA v. Alston

Follow us on Twitter:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes
  
  

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This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish