An Analysis of a University Reclassification Effect on Applications Following a Move to a New Intercollegiate Athletic Association

Scholars have argued that athletics are utilized by universities to advertise their school to all individuals (Collins, 2012; Dwyer, Eddy, Havard, & Braa, 2010; Toma & Cross, 1998; Washington & Ventresca, 2004; Weaver, 2010). Expectedly, university officials are willing to contribute resources in order to develop an effective athletics program to establish an institution’s legitimacy among other universities (Collins, 2012; Toma & Cross, 1998; Washington & Ventresca, 2004). One tactic employed by schools focuses on the process of athletic association reclassification into the National Collegiate Athletic Association (NCAA) from other member associations (e.g., National Association for Intercollegiate Athletics). Officials consider this move due to the NCAA’s identity as the premiere intercollegiate athletic association. As such, studies on college movement recognized that universities are more likely to move to the NCAA if other universities with shared characteristics have reclassified in order to become legitimate among peers (Smith, Williams, Soebbing, & Washington, 2013; Washington, 2004; 2004-05). However, research has not been conducted to estimate the quantity and duration of a potential \u27reclassification\u27 effect. The purpose of this dissertation is to determine if a change in athletic association will increase the number of application receives after reclassification. The dissertation analyzes this phenomenon through the movement of former NAIA member schools from 1959 to 2012 to the NCAA

Intercollegiate Athletics at Gettysburg College, 1920-1975

Some historians suggest that despite markings on the calendar the Twentieth Century did not begin in America, culturally speaking, until after the 1917-1918 war. Until that time, they assert, Americans thought and behaved as they had in a prior and more innocent age. After 1918 Americans adopted the more frenetic life-style of what has become known as the Roaring Twenties, the Jazz Age, or the Mad Decade, a period which ended with the onset of the Great Depression of the 1930s. The era saw the emergence of such athletic titans as Babe Ruth, Jack Dempsey, Harold Red Grange, Bobby Jones, Bill Tilden, and others. An indication of the new place of women during the period was the fame won by Gertrude Ederle in swimming, Helen Wills Moody in tennis, and Glenna Collett in golf. [excerpt]https://cupola.gettysburg.edu/collegehistory/1003/thumbnail.jp

The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax

Few organizational acronyms are more familiar to Americans than those of the National Collegiate Athletic Association (NCAA) and the Internal Revenue Service (IRS). Although neither organization is particularly popular, both loom large in American life and popular culture. Because there is a tax aspect to just about everything, it should come as no surprise that the domains of the NCAA and the IRS overlap in a number of ways. For many decades, the strong tendency in those areas has been for college athletics to enjoy unreasonably generous tax treatment-sometimes because of the failure of the IRS to enforce the tax laws enacted by Congress, sometimes because Congress itself has conferred dubious tax benefits on college sports. In just the past year, however, there have been signs of what may be a major attitudinal shift on the part of Congress-although so far there have been no signs of a corresponding change at the IRS. This article offers an in-depth look at the history and current status of four areas of intersection between the federal tax laws and college sports. Part I considers the possible application of the tax on unrelated business income (UBI) to big-time college sports. It concludes that, even in the absence of any change in the statute, there is a strong argument that revenues from the televising of college sports should be subject to the UBI tax. Part II examines the tax status of athletic scholarships. It explains that athletic scholarships as currently structured are taxable under the terms of the Internal Revenue Code, and that the IRS seems to have made a conscious decision not to enforce the law. While the first two parts of the article address areas where the traditional sweetheart arrangement between the IRS and the NCAA remains in effect, the final two parts of the article consider areas where Congress has very recently intervened to increase the tax burden on college athletics. Part III describes how Congress, three decades ago, explicitly permitted taxpayers to claim charitable deductions for most of the cost of season tickets to college football and basketball games, and how Congress in 2017 to the surprise of many observers, including the authors of this article-repealed that special tax benefit. Finally, Part IV addresses issues of both statutory interpretation and policy raised by Congress\u27s creation, in 2017, of a 21 percent excise tax on at least some universities paying seven-figure salaries to their football and basketball coaches. The article\u27s conclusion suggests the IRS should follow the lead of Congress, and reconsider the administrative favoritism toward college sports described in Parts I and II

Sidelined: Title IX Retaliation Cases and Women’s Leadership in College Athletics

This paper summarizes some of the initial research findings obtained in the SERMON project, funded by Wireless@KTH. The main focus of this paper is on video streaming transmission and the quantification of how much can be gained, in terms of user satisfaction and network resource utilization, by exploiting this semantic knowledge at network level. For this purpose, different QoE-centric RRM strategies are proposed and their performances evaluated in respect to a “classical” agnostic scheme, in a scenario where users have different QoE requirements for different content types and as a function of the device screen resolution during a live video streaming transmission.QC 20140519</p

Impacts of Collegiate Athletics on a University and their Potential Benefit to the overall University

Collegiate athletics has long been a part of the American university setting. It is difficult to argue that athletics does not have an impact on the overall university. However, there is much debate as to whether the overall impact of collegiate athletics on a university is beneficial, and to what degree. As universities invest resources toward the betterment of athletic programs, it is important to critically analyze whether this is a worthy investment for a university as a whole. This paper provides an analysis of the impact of collegiate athletics on a university, looking primarily at return on investment both financially and in regards to admissions initiatives

Big Game Cats and Defining Football’s Value: College Football’s Popularity, Controversies, and Expansion

This thesis directly approaches intercollegiate football from a cultural perspective. The football’s popularity exploded during the Twentieth-Century. Television, merchandizing, and a national sporting culture are associated with this development. However, controversies often muddied the waters of that popularity. Football’s brutality, athletic scholarships, and controversies within athletics departments overshadowed the immense popularity of intercollegiate football. During the Twenty-First Century, several universities started new football programs. Two of which being Georgia State University and Southeastern Louisiana University. Given the context balancing popularity and controversy, the administrators demonstrated how the image of intercollegiate football has changed over the course of the past century. This thesis analyzes how the administrators sold the new football programs to their respective institutions and concludes that both universities emphasized the sport’s popularity, avoided controversy, recognized the large potential for financial loss, and concentrated the new programs benefit being increased indirect and intrinsic values

Spartan Daily, April 16, 1985

Volume 84, Issue 49https://scholarworks.sjsu.edu/spartandaily/7302/thumbnail.jp