2024 Football Recruiting Great story in the New York Times today about what NIL and the so called collectives are doing to college football; I.e how a Texas lineman is making $50,000 a year to play football! Should donations to a collective be tax deductible as a 501(c)(3) non profit organization? IRS has issued a memo saying in effect “No”. Can a football collective withstand Title IX? Doubtful. I have not checked all the Big Sky programs but so far Sac, Montana and Montana state have announced that their NIL collectives are up, and running. I assume that we are eventually going to do the same. If the moral and ethical justification for NIL is that universities should not make money from an athletic program and not pay the student athletes who generate that money, what about a university that makes no money from say football or basketball players? This is not addressed in article.