Resources

Guides, reports and reference materials for the NIL ecosystem

All NIL Basics Collectives Revenue Sharing Rules & Compliance For Athletes For Businesses For Collectives Legal & Tax Research & Data

Donor Tax Considerations for Collective Giving
Legal & Tax
When collective donations are tax-deductible, when they are not, and what documentation donors should retain.
State NIL Law Comparison Guide
Legal & Tax
How state NIL statutes differ on disclosures, agent registration, and collective operations — and why multi-state collectives must pay attention.
501(c)(3) Formation Guide for Collectives
Legal & Tax
Steps and considerations for forming a tax-exempt collective — purposes, governance, and IRS compliance.