re: Nonprofit NIL Collectives just took a hit

If I had to bet, I would bet the CCM will be followed if litigated.

But it is not a slam dunk. Most of the cited cases/ruling are distinguishable because they deal with benefits outside what the supported organization does. Goldsboro and Ginsburg are inapposite.

The unaddressed issue is the broader exemption for college athletics. If deductible contributions cannot support acquisition of player rights, then why can they support many other things they support. E.g, fancy facilities or expensive coaches?

I have long doubted whether Congress would tolerate a direct attack on college athletics. This CCM is not consistent with general exemption. But, the area (indeed all of law) is fraught with inconsistencies. It will make for an interesting classroom discussion this fall.