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and basketball games, and how Congress in 2017 to the surprise of many observers, including the authors of this article-repealed that special tax benefit.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

Assessing the impact of amended building regulations on the operations of UK construction companies

The UK government continues to make regular amendments to building regulations. This is in order to keep these regulations relevant to today’s prevailing construction environment. More recently, UK building regulations have been amended to facilitate the introduction of the sustainability concepts in UK building design and delivery. This paper examines the impact that these amendments on the operations of UK Construction companies. To conduct the study, five major building practitioners were interviewed. We found from this preliminary study that changes to building regulations do have a considerable impact on the operations of UK Construction companies. It is however important to highlight that a full assessment of the impact of these changes in building regulations is still not fully assessed due to the limitations with the sample size

Spiritual Well-Being, Self-Esteem and Intimacy Among Couples Using Natural Family Planning

Making decisions about achieving and avoiding pregnancy and the methods used to attain those ends are some of the most central decisions during a couple\u27s reproductive life. Health professionals (especially professional nurses) are often consulted to aid couples in their reproductive decisions and provide couples with choices of reproductive control. Information provided on family planning choices, however, is often limited and usually involves issues of effectiveness to avoid pregnancy, convenience, health risks, and life-style preferences.1,2 Little information is provided on how family planning methods compare on psychological, spiritual, and social well-being variables. One method of family planning that needs further study on these variables is Natural Family Planning (NFP). The purpose of this study was to describe how NFP influenced the intimacy, self-esteem, and the spiritual well-being of couples who used NFP to avoid pregnancy for at least a one year period. A secondary purpose was to describe and compare the intimacy, self-esteem and spiritual well-being of couples who stopped using NFP and who have used contraception for at least a year

Relaxing and Virializing a Dark Matter Halo

Navarro, Frenk, and White have suggested that the density profiles of simulated dark matter halos have a ``universal'' shape so that a given halo can be characterized by a single free parameter which fixes its mass. In this paper, we revisit the spherical infall model in the hope of recognizing in detail the existence and origin of any such universality. A system of particles is followed from linear perturbation, through first shell crossing, then through an accretion or infall phase, and finally to virialization. During the accretion phase, the system relaxes through a combination of phase mixing, phase space instability, and moderate violent relation. It is driven quickly, by the flow of mass through its surface, toward self-similar evolution. The self-similar solution plays its usual role of intermediate attractor and can be recognized from a virial-type theorem in scaled variables and from our numerical simulations. The transition to final equilibrium state once infall has ceased is relatively gentle, an observation which leads to an approximate form for the distribution function of the final system. The infall phase fixes the density profile in intermediate regions of the halo to be close to r^{-2}. We make contact with the standard hierarchical clustering scenario and explain how modifications of the self-similar infall model might lead to density profiles in agreement with those found in numerical simulations.Comment: 26 pages, Latex, plus 11 figure

Aspects of reheating in first-order inflation

Studied here is reheating in theories where inflation is completed by a first-order phase transition. In the scenarios, the Universe decays from its false vacuum state by bubble nucleation. In the first stage of reheating, vacuum energy is converted into kinetic energy for the bubble walls. To help understand this phase, researchers derive a simple expression for the equation of state of a universe filled with expanding bubbles. Eventually, the bubble walls collide. Researchers present numerical simulations of two-bubble collisions clarifying and extending previous work by Hawking, Moss, and Stewart. The researchers' results indicate that wall energy is efficiently converted into coherent scalar waves. Also discussed is particle production due to quantum effects. These effects lead to the decay of the coherent scalar waves. They also lead to direct particle production during bubble-wall collisions. Researchers calculate particle production for colliding walls in both sine-Gordon and theta (4) theories and show that it is far more efficient in the theta (4) case. The relevance of this work for recently proposed models of first order inflation is discussed

Joint Crowdout: An Empirical Study of the Impact of Federal Grants on State Government Expenditures and Charitable Donations

We estimate the effect of exogenous federal expenditure cutbacks on state social service expenditures and on charitable donations. In the process, we also estimate tax and income effects and explore the impact of community environment and "need" variables. Data consist of a unique three-year panel of aggregate itemized giving by state and income class and government expenditures by state. Our results confirm the 'flypaper effect' of federal grants on state spending and show statistically significant but partial crowdout of charitable donations. The flypaper effects appears to dominate the crowdout of donations, so that federal grants are especially productive of overall social service expenditures. Finally, we find that the state's poverty rate is a particularly strong and positive determinant of charitable giving.

Use Effectiveness of the Creighton Model Ovulation Method of Natural Family Planning

OBJECTIVE: To determine the use effectiveness of the Creighton model ovulation method in avoiding and achieving pregnancy. DESIGN: Prospective, descriptive. SETTING: A natural family planning clinic at a university nursing center. PARTICIPANTS: Records and charts from 242 couples who were taught the Creighton model. The sample represented 1,793 months of use of the model. MAIN OUTCOME MEASURE: Creighton model demographic forms and logbook. RESULTS: At 12 months of use, the Creighton model was 98.8% method effective and 98.0% use effective in avoiding pregnancy. It was 24.4% use effective in achieving pregnancy. The continuation rate for the sample at 12 months of use was 78.0%. CONCLUSION: The Creighton model is an effective method of family planning when used to avoid or achieve pregnancy. However, its effectiveness depends on its being taught by qualified teachers. The effectiveness rate of the Creighton model is based on the assumption that if couples knowingly use the female partner\u27s days of fertility for genital intercourse, they are using the method to achieve pregnancy

THE FEDERAL ROLE IN LAND USE POLICY: ARGUMENTS FOR AND AGAINST FEDERAL INVOLVEMENT

Land Economics/Use,

Time to plan and aggregate fluctuations

This article investigates the business cycle implications of the planning phase of business investment projects. Time to plan is built into a Kydland-Prescott time-to-build model, which assumes that investment projects take four periods to complete. In the Kydland-Prescott time-to-build model, resources for these projects flow uniformly across the four periods; in the time-to-plan model, few resources are used in the first period. The investigation determines that incorporating time to plan in this way improves the model's ability to account for three key features of U.S. business cycles: their persistence, or the fact that when output growth is above (or below) average, it tends to remain high (or low) for a few quarters; the fact that productivity leads hours worked over the business cycle; and the fact that business investment in structures and business investment in equipment lag output over the cycle.Business cycles

Self-Esteem, Spiritual Well-Being, and Intimacy: A Comparison among Couples Using NFP and Oral Contraceptives

The purpose of this study was to compare the intimacy, spiritual well being (SWB), and self-esteem of couples using natural family planning (NFP) with those couples using oral contraceptives (OCs). 22 couples who were using the Creighton Model Ovulation Method of NFP for 1 year to avoid pregnancy were matched with 22 couples who were using OCs for a least a 1-year period and administered a SWB, self-esteem, and intimacy inventory. Student t-tests were calculated to determine differences in the mean scores of the 3 inventories between the 2 groups. The results showed that the NFP couples had statistically higher self-esteem (T=3.15, p0.01), SWB (T=4.25. p0.001), and intellectual intimacy (T=2.53, p0.05) than the OC couples. There were no differences in emotional, social, recreational, and sexual intimacy between the groups. Although the results provide some evidence that NFP can enhance a couple\u27s relationship, other factors such as a sampling bias and educational levels could explain the difference