NCAA Counsel Gives Views
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September 24,1984, Volume 21 Number 33 Wfkial Publication of the National Collegiate Athletic Association NCAA counsel gives views on IRS contributions ruling The Internal Revenue Service not “charitable” unless the contri- advised that the control by a college recently published a ruling that will butor can demonstrate that the over the contribution is irrelevant to jeopardize the deduction for tax contribution exceeds the value of the the tax issue when the contributor purposes of contributions to college privilege afforded to the contributor. receives some benefit for his contri- athletics programs in those cases If such a demonstration is made, a bution. He states that the real problem where the contributions produce deduction is allowed only for the created by the ruling is one of benefits to the contributor, such as amount by which the contribution valuation. the right to purchase season tickets exceeds the value of the privilege. Even if the value of acontribution to football games. Some published comments appear is substantial, there will be a pre- The IRS ruling involves an indi- to have misinterpreted the IRS ruling. sumption for tax purposes that the vidual who paid $300 for the privilege For example, the fact that many value of the privilege received in of being placed on a waiting list to colleges have wide discretion to use exchange is equivalent, unless the become a member of a university’s athletics-oriented contributions for contributor can demonstrate other- athletics scholarship program. other school purposes has been cited wise. In those cases where there is a In exchange for the contribution, as ajustification for a tax deduction. waiting list for the privilege of buying the individual was given a future Michael Scott, one of the NCAA’s football tickets, the presumption may opportunity to purchase, for an Washington, D.C., attorneys, has be difficult to overcome, Scott said. additional $120, a season’s football ticket between the 40-yard lines. Such tickets were not available to non- November I deadline members of the program. There were approximately 2,000 people on the member waiting list. set for amendments The IRS held that in light of the waiting list, the opportunity to The deadline for submission of national office. purchase preferred season tickets had proposed amendments for the 1985 The procedures for proposing significant but undetermined value NCAA Convention is Thursday, NCAA legislation are set forth in and that, therefore. the individual November I. Constitution 7-l and Bylaw 13-1, could not deduct any portion of the Unless sponsored by the NCAA pages 50 and 157- 158 of the 1984-85 $300 contribution. Council, adivision steering committee NCAA Manual. According to NCAA legal counsel or the NCAA Presidents’ Commis- Proposed amendments must be in Washington, D.C., the rationale sion, any legislation must be proposed received in the national office by behind the 1RS position is that when by six active member institutions. November I. Any submission received acontributorreccives something valu- lnstructiclns and forms to he used in after that date must have been sent able in exchange for his contribution submitting amendments were mailed by certified or registered mail post- Quarterback Steve Beuerlein has Irish rolling again then by definition the contribution is last week. marked not later than October 25. As a result of legislation adopted at All properly submitted proposals the 1984 Convention, an institution’s will be included in the Official Notice I-A teams may be nearing limit sponsorship of an amendment must of the 79th NCAA Convention, be submitted on behalf of the institu- which will be mailed from the . tion by the chief executive officer or national office not later than Novem- the CEO’s designated representative. ber 22. on averages in scoring, passing If a chief executive wishes to desig- Questions regarding specific By James M. Van Valkenburg increase as the season goes on, so 1982. Accuracy is the key, not more nate another individual to indicate the amendments or the legislative proce- NCAA Director of Statistics this is significant. Last year at this attempts. An amazing 72.8 percent institution’s sponsorship of legisla- dure in general should be directed to With passing and scoring already stage, passing was 360.6 per game were successful Saturday. And get tion, such designation must be sub- Stephen R. Morgan, assistant execu- soaring above last season’s all-time and scoring was at 42.9. this-that is not a record. That is mitted in writing to the NCAA tive director, at the national office. highs in Division I-A football, the We are just guessing, but the 73.2 percent last November 19. qurstion now ia, can a limit be passing limit might be 4 IO yards and For the season to date, field goals prqjected, and if so. what is the limit? the scoring limit even closer, because per game are 2.3 1. Last year at this Plaintiffs’ lawyers seeking With the season now one-third Division I-A teams are close to 100 point, the average was 2. I4 en route finished, the nation’s 105 1lA teams percent stocked with soccer-style to a record 2. Il. Accuracy for the legal fees for TV litigation are averaging 368.2 yards passing kickers, who are more accurate. Let season is 67.5 percent. Last year, it and 45.1 points per game (both us put the scoring limit at 48 points a was 63.8 percent en route to a record Attorneys for the Universities of $92,733 in fees for other attorneys teams combined, all games involving game. 65.7. Oklahoma and Georgia have asked a who helped them and $53,039 in at least one I-A team), compared to A record Saturday in field goals To give you an idea of the prestige Federal judge to help them collect expenses. the record highs of 365.5 passing An all-time-high 2.53 field goals kickers now enjoy, Arizona State’s more than $ I million in fees from the According to the Associated Press, yards and 44.2 points per game set in per game were scored last Saturday Luis Zendejas has an excellent chance NCAA for their work in challenging the College Football Association has 1983. in I-A football (139 in 55 games), of becoming the all-time career the Association’s Football Television estimated that it contributed about Offensive figures nearly always breaking the 2.43 set November 6, scoring leader in I-A, an honor once Plan, which eventually was voided $250,OOOfor the suit, which originally reserved for the top running backs by the lI.S. Supreme Court. was filed in Federal district court in (Pittsburgh’s Tony Dorsett holds The attorneys said in filing the Oklahoma City, while conferences 75 NCAA championships the record at 356 from 1973 through claim in Federal court in Oklahoma and individual schools contributed 1976). City that the NCAA should pay about SlOO,OOO.The Universities of them between %1,050,000 and Oklahoma and Georgia estimate their scheduled in 21 sports A vanishing breed $1,260,000 in fees. They cited the expenses at between $75,000 and From the first Division II cross common sites. Other men’s and The so-called conventional, or Clayton Act, which allows successful $ I00,000. country regional November 3 to the women’s championships to be con straight-ahead, kickers have become plaintiffs to recover attorneys’ fees Dick Snider, CFA spokesman, final out of the College World Scrics, ductcd at common sites in 1984-85 a vanishing breed in Division I-A under certain circumstances. told The NCAA News that the a total of 75 NCAA championships in arc cross country in all three divi football. Of the 107 kickers who The three attorneys-Andy Coats, $250,000 figure may be too high. 21 sports for men and women will be sions, Division I indoor track, Divi- have attempted at least one field Clyde Muchmorc and Harvey D. Snider said he did not know the conducted during the 1984-85 sea- sion II basketball and outdoor track m goal this season, 100 are soccer- Ellis Jr.-have included in their claim exact total. son. all three divisions. stylers (maybe we should start calling Four championships have been The Division I Men’s Tennis them the conventional kickers, since In the News added to the championships calendar Championships enter a second ten they have taken over the scene)~ ~ indoor track in Divisions II and III tury of competition, while NCAA As recently as 1975, only 37.6 for both men and women -and three women’s championships will be con- percent of 1-A kickers were soccer- from the 1983-84 list were dropped ducted for the fourth time. The coed- stylers. By 1983, they had risen to ~ Division II field hockey, Division ucational championships of rifle and X2.7 percent, and they now are 93.5 II men’s gymnastics and Division II skiing again will bc held, with rifle percent. And the soccers consistently men’s ice hockey. featuring the return of Olympic gold- have been more accurate than the The Division II Men’s Indoor medal winner Pat Spurgin (Murray conventionals (the seven straight Track Championships and the Divi State University), who will try to aheads are battling to stay at 50 sion II Women’s Indoor Track Cham- defend her 1984 individual air-rifle percent as a group, with IO for 20). pionships will bc held at a common title. With I-A now close to 100 percent site, as will the new Division 111 Many more Olympic medalists stocked with soccer-stylers, you have indoor track events, bringing to 20 will compete for member institutions to wonder how much more accurate the number of championships held at SQQ 75 NCAA.