The evolving landscape of Name, Image, and Likeness (NIL) in college athletics has generated uncertainty, leading to the need for clearer communication between athletic departments and supporters. Despite IRS guidance affecting some supporter-funded NIL activities, significant investments in NIL are expected to persist due to its importance in the competitive college sports arena. Major investments from supporters play a pivotal role, prompting a shift in attitudes towards NIL and highlighting the need for strategic alignment between athletic departments and collectives to ensure sustainable growth and effective stewardship of funds.
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