大学运动员NIL支付激增，非营利组织收益微薄

2021年最高法院裁定允许大学运动员获得名字、形象和肖像(NIL)代言费后，许多非营利组织随之创建NIL集体来管理相关资金1。五年间，NIL支付已增长至每年近20亿美元1。然而，这一增长并未给非营利部门带来预期的财务收益。

政策转变加速了这一趋势的逆转。2023年国税局裁定NIL集体不符合税收豁免资格，理由是其主要目的是补偿学生而非服务公众1。2025年House诉NCAA案的和解进一步推进这一转变，规定大学每年可直接向学生支付补偿金，每校最高2050万美元(按通胀调整)1。这些政策变化导致Student Athlete NIL、德克萨斯农工大学的12th Man Foundation NIL基金、圣母大学FUND基金等多个NIL集体相继关闭1。

少数机构仍在继续运作。Blueprint Sports Foundation在2024年最后一次税务申报中显示，其向90名运动员分配了844,078美元用于慈善活动1。此外，Roy Kessel于2022年推出的NIL4Good活动鼓励学生运动员将部分NIL支付捐给慈善机构1，试图在商业化与社会责任之间寻求平衡。

Following the Supreme Court's 2021 ruling in NCAA v. Alston, college athletes gained the right to earn compensation through name, image, and likeness (NIL) endorsements.1 In response, numerous nonprofits established NIL collectives to manage these funds on behalf of student athletes.1 Over the subsequent five years, annual NIL payments have grown to approximately $2 billion, yet the financial benefits flowing to nonprofit organizations have remained minimal.1

The trajectory of these collectives faced significant setbacks through regulatory and legal developments. The Internal Revenue Service determined in 2023 that NIL collectives did not qualify for tax-exempt status, concluding that their primary purpose was compensating students rather than serving the public interest.1 The situation intensified following the 2025 settlement in House v. NCAA, which permits universities to directly compensate student athletes with up to $20.5 million annually per institution, adjusted for inflation.1 As a result, multiple NIL collectives—including Student Athlete NIL, Texas A&M's 12th Man Foundation NIL fund, and the University of Notre Dame's FUND—have ceased operations.1

Despite these closures, some organizations have continued modest charitable efforts. Blueprint Sports Foundation reported distributing $844,078 to 90 athletes for charitable activities in its final 2024 tax filing.1 Earlier, Roy Kessel launched the NIL4Good initiative in 2022 to encourage student athletes to donate portions of their NIL earnings to charitable causes.1