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The taxation of Division I college sports may change once universities begin paying athletes directly, which will be permitted under a settlement of antitrust litigation against the NCAA and major collegiate athletic conferences. This article discusses some of the yet-to-be-resolved tax issues for schools and donors.

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bloomberg tax offers full-text of the current internal revenue code free of charge. this site is updated continuously and includes editor’s notes written by expert staff at bloomberg tax indicating when a section has been repealed or when there is a delayed effective date allowing you to see the current and future law. links to related code sections make it easy to navigate within the irc.

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Rev. Proc. 2026-30, August 5, 2026. On September 4, 2026, a significant shift in tax administration takes effect for practitioners representing qualified retirement plans and tax-exempt organizations. The Internal Revenue Service (IRS) has issued Revenue Procedure 2026-30, which establishes that al

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empirecenter.org

Hear from experts about important trends and key policies affecting our towns, cities, villages and counties.

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Thomson Reuters offers trusted solutions for professionals in tax, accounting, and international trade. Find the ideal solution for your organization here.