Tax Preferences for Collegiate Sports

http://www.cbo.gov/ftpdocs/100xx/doc10055/05-19-CollegiateSports.pdf

Examines whether collegiate sports programs, which have become commercialized and very lucrative for schools with highly competitive programs, should benefit from preferential tax treatment based on the public benefits of the educational missions of institutions of higher education. Compares the degree of commercialization in athletic programs with other university activities, discusses the benefits of collegiate athletics, and presents policy options for limiting such tax benefits. From the Congressional Budget Office

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