NIL Explained: The 2026 Guide | 369 Sports & Entertainment

Q: What does NIL stand for?

NIL stands for Name, Image, and Likeness. It refers to a student-athlete's right to earn money from the commercial use of their personal brand - their name, photos, videos, voice, and public persona - without losing athletic eligibility. NIL became permissible across the NCAA on July 1, 2021.

Q: Can high school athletes get NIL deals?

Yes, in most states. As of late 2025, roughly 45 states plus Washington, D.C. permit some form of high school NIL, and about 5 still prohibit it (commonly Alabama, Indiana, Michigan, Ohio, and Hawaii). High school NIL is governed by each state's high school athletic association, not the NCAA, so families should verify current rules with their state association before signing.

Q: Do you have to pay taxes on NIL money?

Yes. NIL income is self-employment income to the IRS, reported on Schedule C, and subject to ordinary income tax plus 15.3% self-employment tax (12.4% Social Security up to the wage base and 2.9% Medicare). All NIL income is taxable regardless of whether a 1099-NEC is issued. Because no employer withholds tax, athletes who expect to owe $1,000 or more generally must make quarterly estimated tax payments.

Q: Who is the highest paid NIL athlete?

Among women, LSU gymnast Livvy Dunne is the highest-valued female college athlete at roughly $4.1 million (On3), driven by more than 13 million combined social followers and deals with brands like Vuori and American Eagle. Other leading women's earners include Caitlin Clark (~$3.1M in college NIL), Angel Reese (~$1.7M+), Flau'jae Johnson (~$1.5M), and Paige Bueckers ($800K+).

Q: What is the NIL Go clearinghouse?

NIL Go is the clearinghouse operated by Deloitte on behalf of the College Sports Commission. It launched June 11, 2025. Division I athletes must submit any third-party NIL deal worth $600 or more for review of fair market value and valid business purpose. In its first months, NIL Go approved roughly $355 million in NIL agreements and rejected roughly $90 million.

Definition

NIL (Name, Image, and Likeness) is a college or high school athlete’s right to earn money from their own name, image, and likeness – through endorsements, social media, appearances, autographs, camps, and merchandise – without losing athletic eligibility. The NCAA opened this door with its interim policy effective 1 July 2021. Since the 2025 House v. NCAA settlement, opted-in schools can also pay athletes directly through revenue sharing.

NIL in 2026 by the numbers

$20.5M

Per-school direct revenue-sharing cap for 2025-26 under the House settlement

Source: Crowell & Moring, House settlement analysis, 2025

$2.8B

Back-pay damages fund for athletes from 2016 onward in House v. NCAA

Source: Ropes & Gray, June 2025

$600

Threshold above which DI athletes must submit deals to the NIL Go clearinghouse

Source: NIL Revolution / Deloitte framework, 2025

~45

States plus Washington, D.C. permitting high-school NIL as of late 2025

Source: Sports Illustrated high-school NIL tracker, 2025

What is NIL
How the House v. NCAA settlement changed everything
The NIL Go clearinghouse and the CSC
How NIL deals actually work
How to get an NIL deal
NIL for high school athletes
State-by-state NIL laws
High school NIL rules by state
NIL for women athletes
How much are NIL deals worth
NIL taxes
NIL compliance and disclosure
The future of NIL
How to talk to college coaches about NIL
A note from Robert Mazin
The 369 Three Core Foundations
How 369 represents NIL athletes
NIL FAQ

What is NIL (Name, Image, and Likeness)

NIL is a student-athlete’s right to earn money from the commercial use of their own name, image, and likeness – endorsements, sponsored posts, appearances, autographs, camps, and merchandise – while keeping their athletic eligibility. The legal foundation is the right of publicity, the same principle that lets an actor or musician control who profits from their identity.

What NIL means for athletes

In plain terms, NIL means an athlete can finally be paid for being themselves. Before July 2021, an NCAA athlete could lose eligibility for signing an endorsement; today they can build a real income stream from their brand.

Most college student-athletes across the NCAA (Divisions I, II, III), NAIA, and NJCAA are eligible for NIL income.
Many high school athletes are eligible too, depending on their state high school athletic association’s rules.
Academic and enrollment standards still apply continuously. NIL income does not waive class-attendance or GPA requirements.
NIL is income, not a scholarship. It is taxable self-employment income and must be tracked from the first dollar.

What NIL is not: NIL vs pay-for-play

NIL is payment for the commercial use of an athlete’s brand. It is not payment to attend a school or payment tied to on-field performance – that is pay-for-play, and it can void eligibility instantly.

The distinction matters more than ever. A legitimate NIL deal has a valid business purpose and real deliverables (a post, an appearance, a signed jersey). A prohibited arrangement pays an athlete simply for enrolling, for hitting statistical milestones, or through a booster with no genuine commercial exchange. Since the House settlement, that line is actively policed by the College Sports Commission.

A quick timeline from July 1, 2021 to the House settlement

July 2021

NIL becomes permissible across the NCAA

The NCAA’s interim NIL policy takes effect on 1 July 2021, weeks after the Supreme Court’s unanimous ruling in NCAA v. Alston. Athletes can begin earning NIL income subject to state law.
2022 - 2024

State laws multiply and collectives explode

Dozens of states pass NIL laws. NIL collectives (booster-funded pools) become the largest single source of NIL dollars in football and men’s basketball.
June 2025

House v. NCAA settlement granted final approval

On 6 June 2025, Judge Claudia Wilken approves the settlement, ending the amateurism model, creating a $2.8B back-pay fund, and launching direct revenue sharing effective 1 July 2025.
April 2026

Federal executive order on college sports

On 3 April 2026, President Trump signs an executive order directing agencies to address pay-for-play. Sections 3-6 take effect 1 August 2026. There is still no comprehensive federal NIL statute.

How the House v. NCAA settlement changed everything

The House v. NCAA settlement, granted final approval on 6 June 2025 by Judge Claudia Wilken, ended the amateurism model. It created a $2.8 billion back-pay fund for past athletes and, starting 1 July 2025, let schools that opt in pay athletes directly through revenue sharing (Source: Ropes & Gray, June 2025).

What the House settlement is and when it was approved

House v. NCAA combined three antitrust cases (House, Hubbard, and Carter) into a single landmark settlement. Its final approval on 6 June 2025 is the most significant shift in college athletics in a generation: schools can now compensate athletes directly, on top of scholarships and third-party NIL (Source: CUPA-HR, 9 June 2025).

Direct school revenue sharing and the ~$20.5M cap

For the 2025-26 year, schools that opt in may share up to roughly $20.5 million directly with their athletes – about 22% of average Power 5 revenue from media rights, tickets, and sponsorships (Source: Crowell & Moring, 2025).

How the cap is calculated and how it grows over time

The initial cap is pegged to roughly 22% of the average Power 5 school’s revenue from media rights, tickets, and sponsorships. It rises annually and is projected to reach roughly $30-33 million per school by the mid-2030s (Source: Congressional Research Service, LSB11349).

Which schools opted in

Revenue sharing is optional. The power-conference schools (SEC, Big Ten, ACC, Big 12) largely opted in, while many smaller programs chose not to fund the full cap. Whether a given school shares revenue – and at what tier by sport and position – is one of the most important questions a recruit can ask on a campus visit.

How revenue sharing differs from third-party NIL

Direct school pay under the House settlement is separate from third-party NIL. Athletes can still earn from brand deals and collectives on top of any revenue-sharing money from their school (Source: Santa Clara University Leavey School of Business).

Direct revenue sharing	Third-party NIL
Paid by the athlete’s school	Paid by brands, collectives, and marketplaces
Capped at ~$20.5M per school for 2025-26	No cap; each deal must pass NIL Go fair-value review at $600+
Requires the school to opt in	Available to eligible athletes regardless of opt-in
Tied to enrollment and roster status	Tied to a real commercial deliverable and business purpose

The $2.8 billion in back pay to former athletes

The settlement also created a $2.8 billion damages fund to pay back athletes who competed from 2016 onward but were barred from earning NIL income at the time (Source: Ropes & Gray, June 2025). This is retrospective compensation, distinct from the forward-looking revenue-sharing system.

The NIL Go clearinghouse and the College Sports Commission

NIL Go is the clearinghouse, operated by Deloitte, where Division I athletes must submit any third-party NIL deal worth $600 or more for review of fair market value and valid business purpose. It launched 11 June 2025 and is overseen by the new College Sports Commission (CSC) (Source: NIL Revolution; CollegeSportsCommission.org).

What is NIL Go and who runs it

NIL Go is run by Deloitte on behalf of the CSC. Every DI athlete routes qualifying third-party deals through it. In its first months of operation, NIL Go approved roughly $355 million in NIL agreements and rejected roughly $90 million in deals (Source: ESPN, NIL clearinghouse report).

The $600 reporting threshold

Division I athletes must submit any third-party NIL deal worth $600 or more to NIL Go, and multiple smaller payments from the same payer that aggregate to $600 or more also count.

Do not conflate the two $600s The $600 NIL Go figure is a reporting threshold. It is unrelated to the tax-form threshold. Beginning tax year 2026, the 1099-NEC issuance threshold rose to $2,000 – and all NIL income is taxable regardless of whether any form is issued.

How NIL Go reviews a deal: fair market value and valid business purpose

NIL Go review is a multi-step process. Schools first determine whether the payor is an “associated entity or individual” (collectives, boosters, or entities contributing $50,000+ over a lifetime); associated-party deals then get a fair-market-value check (Source: NIL Revolution; Lowndes Law).

The 12-point fair-market-value analysis

Deloitte’s framework applies a roughly 12-point analysis to associated-party deals, weighing factors such as athletic performance, social reach, market size, brand influence, and comparable deals to test whether the compensation is in a reasonable range for someone with similar fame and influence (Source: NIL Revolution / Deloitte framework, 2025).

Cleared, in review, or information needed

Each submitted deal is returned as one of three outcomes: cleared, in review, or information needed. A deal that is not cleared cannot proceed as submitted – which is why pricing and structuring the deal correctly before submission matters.

Who enforces the rules: the College Sports Commission

The College Sports Commission (CSC) is the private enforcement body created by the power conferences (SEC, Big Ten, ACC, Big 12) to police the settlement. Bryan Seeley, former MLB EVP of Legal & Operations, is its inaugural CEO with authority to prescribe penalties, subject to a binding neutral-arbitration appeal with a 45-day decision window (Source: PR Newswire; ESPN College Sports).

The big correction Since the House settlement, day-to-day third-party NIL enforcement runs through the CSC and NIL Go (Deloitte) – not the NCAA directly. Any guide claiming “the NCAA sets and enforces NIL rules” is out of date for power-conference schools.

How NIL deals actually work

NIL money reaches athletes through three main channels: direct brand deals, NIL collectives, and marketplaces or platforms that match athletes with brands and handle contracts, payments, and disclosure (Source: Opendorse; Financial40).

Brand and commercial deals

A brand deal is a direct commercial agreement: a company pays the athlete for ads, sponsored social posts, appearances, or the use of their likeness.

These are the most straightforward NIL deals and the ones most likely to compound into a lasting brand, because they attach the athlete to real products and audiences rather than to a booster pool.

NIL collectives

An NIL collective is a donor or booster-funded organization, usually tied to a specific school, that pools money to pay athletes for NIL activities, often in salary-like structures.

Collectives are technically independent of the school but coordinate closely with athletic-department needs. Because they are “associated entities,” their deals face a fair-market-value check in NIL Go – and they are the most common vehicle for pay-for-play problems if structured carelessly.

NIL marketplaces and platforms (Opendorse, INFLCR)

Opendorse and INFLCR are the dominant workflow platforms. Opendorse reports at least one active athlete at roughly 98% of NCAA, NAIA, and NJCAA institutions, running the deal inbox, e-signature, W-9/1099 hub, payment ledger, and one-click disclosure into NIL Go (Source: PulseRevOps; Opendorse).

INFLCR leads content distribution and compliance, and many Power 4 departments run both platforms side by side. For families, the practical point is simple: your school-approved platform is where deals arrive, get signed, get paid, and get disclosed.

What a typical NIL deal includes

Scope of activities. Social posts, appearances, image rights, autographs, or content creation.
Term length. Standard NIL deals run 6 to 18 months; elite endorsements can run multi-year.
Exclusivity. Whether the athlete can accept competing brand deals during the term.
IP and likeness rights. Who owns the content created and how long the brand can use it.
Morality clauses. Consequences for athlete conduct that affect the brand.
Payment structure. Flat fee, per-post, per-engagement, or revenue share, plus payment timing.
Termination conditions. How and when either side can exit the agreement.

How to get an NIL deal step by step

To get an NIL deal: confirm your state and school rules, build a real brand and audience, sign up on school-approved platforms, negotiate and sign the contract, then disclose the deal and submit it to NIL Go if it is $600 or more.

Step 1: Confirm your state and school rules

Before anything else, verify what your state and school allow. College athletes follow state law plus school and conference policy; high school athletes follow their state high school athletic association. What is legal in Texas can cost a Mississippi athlete their eligibility.

Step 2: Build your brand and audience

Brand interest follows results, audience, and presence – in that order. Showcase your training, your story, and your interests, not just highlight reels. Brand fit drives NIL more than raw follower count.

Step 3: Sign up on school-approved platforms

Register on the platforms your athletic department uses – commonly Opendorse or INFLCR. This is where deals arrive, contracts get signed, payments and tax documents are tracked, and disclosure flows into NIL Go.

Step 4: Negotiate and sign the contract

Negotiate scope, exclusivity, IP rights, morality clauses, and payment timing against industry norms – not against the brand’s opening offer. Most first NIL deals are signed 30 to 50% below market because the athlete does not know the comparison, and the first deal sets the floor for every deal after it.

Step 5: Disclose the deal and submit to NIL Go

Disclosure is mandatory and separate from the NIL Go clearinghouse step. Schools typically require athletes to report deals to compliance within 3 to 14 days, and Division I athletes must submit any deal of $600 or more to NIL Go. Skipping either step can risk eligibility even for a legitimate deal (Source: CollegeSportsCommission.org).

NIL for high school athletes

High school NIL is legal in most states but is governed by each state’s high school athletic association – not the NCAA. As of late 2025, roughly 45 states plus Washington, D.C. permit some form of high school NIL, while about 5 still prohibit it (Source: Sports Illustrated high-school NIL tracker, 2025).

How high school NIL is governed: state associations, not the NCAA

Each state’s high school athletic association (FHSAA in Florida, CIF in California, UIL in Texas) sets its own rules. This patchwork changes fast, so families should confirm current rules with their state association before signing any deal.

Which states allow high school NIL

Roughly 45 states plus D.C. now permit some form of high school NIL, up sharply from earlier counts. Any guide citing “only about 30 states” is stale – this area moves season to season.

States that still prohibit high school NIL

About five states still prohibit high school NIL, most commonly cited as Alabama, Indiana, Michigan, Ohio, and Hawaii. Because rules shift, verify directly with the state association rather than relying on any fixed list.

Special cases: the Texas deferred model

Texas uses a limited model: seniors aged 17 or older can sign NIL deals, but payment is deferred until college enrollment. This is a good example of why a national rule of thumb is dangerous – the details are state-specific.

Common restrictions for high school athletes

No pay-for-play and no recruiting inducements.
No booster-style collectives brokering deals.
No “vice” categories – gambling, alcohol, tobacco, or adult content.
No school marks – most states bar using school or team logos, uniforms, or marks in deals.
Disclosure required – most states require informing the school athletic director (Source: 2aDays; MOGL).

How high school NIL affects college eligibility

A high school NIL deal that complies with state law can still affect future NCAA eligibility if it is structured incorrectly – for example, if it contains pay-for-play language or a disguised inducement. Get the structure right the first time, because the first deal follows the athlete into college.

State-by-state NIL laws

Every US state has gone its own way on college NIL. In states with active NIL laws, athletes earn under both state and school rules; in states without specific laws, the college sets the rulebook under the NCAA interim policy. The map below shows current status across all 50 states plus D.C.

US state-by-state college NIL law status · Last verified 2026

State	Monetisation allowed	NIL law status
Alabama	Yes	Repealed / suspended – follows NCAA interim policy
Alaska	Yes	No state law – follows NCAA interim policy
Arizona	Yes	Signed into law
Arkansas	Yes	Signed into law; amended (April 2023)
California	Yes	Signed into law (Fair Pay to Play Act, 2019 – first state)
Colorado	Yes	Signed into law
Connecticut	Yes	Signed into law
Delaware	Yes	Signed into law
District of Columbia	Yes	Legislation proposed (2021) – has not progressed
Florida	Yes	Signed into law (effective July 2021)
Georgia	Yes	Signed into law
Hawaii	Yes	Bill introduced
Idaho	Yes	No state law – follows NCAA interim policy
Illinois	Yes	Signed into law; amended
Indiana	Yes	No state law – follows NCAA interim policy
Iowa	Yes	Legislation failed
Kansas	Yes	Legislation failed
Kentucky	Yes	Signed into law
Louisiana	Yes	Signed into law
Maine	Yes	Signed into law
Maryland	Yes	Signed into law
Massachusetts	Yes	Legislation proposed – follows NCAA interim policy
Michigan	Yes	Signed into law
Minnesota	Yes	Legislation proposed – follows NCAA interim policy
Mississippi	Yes	Signed into law; amended (April 2022)
Missouri	Yes	Signed into law; amended (May 2022 and July 2023)
Montana	Yes	Signed into law
Nebraska	Yes	Signed into law
Nevada	Yes	Signed into law
New Hampshire	Yes	Legislation proposed
New Jersey	Yes	Signed into law
New Mexico	Yes	Signed into law
New York	Yes	Signed into law; amended (July 2023)
North Carolina	Yes	Amended (March 2024) – rescinded prior Executive Order
North Dakota	Yes	No state law – follows NCAA interim policy
Ohio	Yes	Signed into law
Oklahoma	Yes	Signed into law; amended (May 2023)
Oregon	Yes	Signed into law
Pennsylvania	Yes	Signed into law
Rhode Island	Yes	Legislation proposed
South Carolina	Yes	Signed into law; amended (May 2024)
South Dakota	Yes	No state law – follows NCAA interim policy
Tennessee	Yes	Signed into law; amended (April 2022)
Texas	Yes	Signed into law; amended (June 2023)
Utah	Yes	Signed into law
Vermont	Yes	Legislation proposed – follows NCAA interim policy
Virginia	Yes	Signed into law; amended (April 2024) – direct school pay allowed
Washington	Yes	Signed into law
West Virginia	Yes	Legislation proposed – follows NCAA interim policy
Wisconsin	Yes	No state law – follows NCAA interim policy
Wyoming	Yes	No state law – follows NCAA interim policy

High school NIL rules by state

Unlike college athletes, high school athletes face stricter restrictions and usually cannot use their school’s logo, uniform, or name. Whether high school NIL is permitted varies by state high school athletic association. The table below shows current status across all 50 states.

State	HS NIL status	High school athletic association
Alabama	Prohibited	Alabama High School Athletic Association (AHSAA)
Alaska	Permitted	Alaska School Activities Association (ASAA)
Arizona	Permitted	Arizona Interscholastic Association
Arkansas	Permitted	Arkansas Activities Association (AAA)
California	Permitted	California Interscholastic Federation
Colorado	Permitted	Colorado High School Activities Association (CHSAA)
Connecticut	Permitted	Connecticut Interscholastic Athletic Conference (CIAC)
Delaware	Permitted	Delaware Interscholastic Athletic Association
District of Columbia	Permitted	District of Columbia State Athletic Association (DCSAA)
Florida	Permitted	Florida High School Athletic Association
Georgia	Permitted	Georgia High School Association (GHSA)
Hawaii	Prohibited	Hawaii High School Athletic Association (HHSAA)
Idaho	Permitted	Idaho High School Activities Association (IHSAA)
Illinois	Permitted	Illinois High School Association (IHSA)
Indiana	Prohibited	Indiana High School Athletic Association (IHSAA)
Iowa	Permitted	Iowa High School Athletic Association & Iowa Girls High School Athletic Union
Kansas	Permitted	Kansas State High School Activities Association
Kentucky	Permitted	Kentucky High School Athletic Association
Louisiana	Permitted	Louisiana High School Athletic Association
Maine	Permitted	Maine Principals’ Association
Maryland	Permitted	Maryland Public Secondary Schools Athletic Association
Massachusetts	Permitted	Massachusetts Interscholastic Athletic Association
Michigan	Prohibited	Michigan High School Athletic Association
Minnesota	Permitted	Minnesota State High School League
Mississippi	Permitted	Mississippi High School Activities Association
Missouri	Permitted	Missouri State High School Activities Association
Montana	Permitted	Montana High School Association
Nebraska	Permitted	Nebraska School Activities Association
Nevada	Permitted	Nevada Interscholastic Activities Association
New Hampshire	Permitted	New Hampshire Interscholastic Athletic Association
New Jersey	Permitted	New Jersey State Interscholastic Athletic Association
New Mexico	Permitted	New Mexico Activities Association
New York	Permitted	New York State Public High School Athletic Association
North Carolina	Permitted	North Carolina High School Athletic Association
North Dakota	Permitted	North Dakota High School Activities Association
Ohio	Prohibited	Ohio High School Athletic Association
Oklahoma	Permitted	Oklahoma Secondary School Activities Association
Oregon	Permitted	Oregon School Activities Association
Pennsylvania	Permitted	Pennsylvania Interscholastic Athletic Association
Rhode Island	Permitted	Rhode Island Interscholastic League
South Carolina	Permitted	South Carolina High School League
South Dakota	Permitted	South Dakota High School Activities Association
Tennessee	Permitted	Tennessee Secondary School Athletic Association
Texas	Permitted (deferred, 17 and up)	Texas University Interscholastic League
Utah	Permitted	Utah High School Activities Association
Vermont	Permitted	Vermont Principals Association
Virginia	Permitted	Virginia High School League
Washington	Permitted	Washington Interscholastic Activities Association
West Virginia	Permitted	West Virginia Secondary School Activities Commission
Wisconsin	Permitted	Wisconsin Interscholastic Athletic Association
Wyoming	Under consideration	Wyoming High School Activities Association

Insider tip: This area changes fast – always contact your state high school athletic association before signing any deal. Association staff can confirm current rules and prevent the most common eligibility mistakes: school-logo use, booster-involved transactions, and disclosure timing.

NIL for women athletes

Women athletes are disproportionately strong NIL earners because college is often their peak earning and visibility window. Many of the top individual NIL contracts in college sports belong to women – yet the segment remains underserved by traditional representation.

Why women athletes are NIL powerhouses

Top female college athletes – particularly in gymnastics, basketball, soccer, and volleyball – drive disproportionately high social-media engagement. For many, college is a bigger commercial stage than the professional leagues that follow, which makes their NIL years uniquely valuable.

Top women’s NIL earners (Livvy Dunne, Caitlin Clark, Angel Reese, and more)

LSU gymnast Livvy Dunne is the highest-valued female college athlete at roughly $4.1 million (On3), driven by more than 13 million combined social followers and deals with brands like Vuori and American Eagle (Source: On3 NIL rankings; Her Agenda).

Athlete	NIL earnings / valuation
Livvy Dunne (LSU gymnastics)	~$4.1M valuation (On3, highest among women)
Caitlin Clark	~$3.1M accumulated in college NIL
Angel Reese	~$1.7M+
Flau’jae Johnson (LSU)	~$1.5M
Paige Bueckers (UConn)	~$800K+

Sources: On3 NIL rankings; Fox Sports; SportsGrid; Her Agenda. Framing NIL as men-only is inaccurate – while football commands the largest total spend, women hold many of the highest individual contracts, and women’s gymnastics has posted some of the highest per-deal averages of any sport.

How revenue sharing could reshape women’s NIL

Direct revenue sharing is expected to flow heavily toward revenue sports, which could widen gaps for women’s programs on the school-pay side. That makes strong third-party NIL – brand deals built on genuine audience and fit – even more important for female athletes, and it is exactly where thoughtful representation adds the most value.

How much are NIL deals worth

NIL earnings range from $50 social posts to multi-million-dollar portfolios. Most college athletes earn a modest amount – averaging around $3,400 per year in early data – while a small tier of stars earns hundreds of thousands to millions (Source: Ropes & Gray, 2022 NIL trends).

The overall NIL market size

NIL has grown from nothing in mid-2021 into a multi-billion-dollar annual market across college athletics, and the House settlement adds a separate direct-pay layer of up to ~$20.5M per opted-in school. The market is large in aggregate but highly concentrated at the top.

Average NIL deal value by sport

Early NCAA data put the average annual NIL compensation at roughly $3,400 across D1-D3 (about $3,711 for D1). Football averaged around $3,390 per deal, while women’s gymnastics averaged roughly $7,054 per deal – among the highest of any sport (Source: Ropes & Gray, 2022).

What drives an athlete’s NIL value

Athletic performance. Results and trajectory remain the foundation.
Social reach and engagement. Audience quality often matters more than raw follower count.
Market size. The size and passion of the school’s market and fan base.
Brand influence and story. A distinctive, authentic persona brands want to attach to.
Comparable deals. The going rate for athletes of similar profile – the exact benchmark NIL Go uses.

NIL taxes: what athletes and parents need to know

NIL income is self-employment income to the IRS. It is subject to ordinary income tax plus 15.3% self-employment tax and is reported on Schedule C with Form 1040. All NIL income is taxable regardless of whether a 1099 is issued (Source: IRS, Name, Image, and Likeness income guidance).

NIL income is self-employment income

To the IRS, an NIL athlete is running a small business. Income is reported on Schedule C attached to Form 1040, and the athlete – not an employer – is responsible for the tax.

Self-employment tax and income tax

On top of ordinary federal and state income tax, NIL income carries 15.3% self-employment tax – 12.4% for Social Security up to the wage base, plus 2.9% for Medicare (Source: IRS).

1099-NEC forms and the new $2,000 threshold

Beginning tax year 2026, the 1099-NEC issuance threshold rose to $2,000 (up from $600). This is a payer paperwork trigger, not a tax exemption – income below the threshold is still fully taxable (Source: TurboTax parent’s guide to NIL).

Two different $600s Do not confuse the tax world’s old $600 form threshold with NIL Go’s $600 reporting threshold. They are unrelated rules. The tax paperwork threshold is now $2,000; the NIL Go clearinghouse threshold is still $600.

Quarterly estimated tax payments

Because no employer withholds tax on NIL, athletes who expect to owe $1,000 or more generally must make quarterly estimated payments, due around April 15, June 15, September 15, and January 15. Missing them adds penalties and interest (Source: NIL CPA Directory).

How much to set aside

A common rule of thumb is to set aside roughly 25 to 35% of each NIL payment for combined income and self-employment tax, then confirm the exact figure with a qualified CPA based on state, entity structure, and total income.

Non-cash deals and multi-state tax issues

Non-cash NIL compensation – free products, gear, cars, or trips – is taxable at fair market value, and deals across state lines can create multi-state filing obligations (Source: SD CPA; NIL Tax CPA).

Deductions and setting up a business entity

Because NIL is a business, legitimate expenses (equipment, travel, content production, professional fees) can generally be deducted, and many families set up an LLC or S-corp for the athlete’s NIL business for legal validity and tax efficiency. 369 does not provide tax advice – we coordinate with your CPA or refer vetted partners before the first payment lands.

NIL compliance and disclosure

An NIL deal can cost eligibility even when it is otherwise legal if it is not disclosed and, for DI athletes, submitted to NIL Go. Disclosure to your school is mandatory and separate from the $600 clearinghouse threshold.

What you must disclose and when

Schools typically require athletes to report deals to compliance or the athletic director, often within 3 to 14 days, and Division I athletes must separately submit any deal of $600 or more to NIL Go. Failure to disclose can trigger eligibility consequences even for otherwise-legal deals (Source: AmeriLaw; CollegeSportsCommission.org).

Prohibited deals and categories

Allowed NIL activities	Prohibited NIL activities
Brand endorsements with clear deliverables	Pay-for-play (payment tied to performance or stats)
Social media posts and paid content	Deals contingent on enrollment at a specific school
Paid appearances and autograph signings	Use of school logos, marks, or uniforms without permission
Running camps, clinics, and lessons	NIL used as a recruiting inducement (booster-driven)
Monetised content (YouTube, TikTok, Twitch)	Vice categories (gambling, alcohol, tobacco, adult content)
Endorsements with a valid business purpose	Pay with no defined deliverable or promotional activity
Group licensing (jerseys, video games, trading cards)	Compensation outside a reasonable range (per NIL Go fair-value review)

Penalties for non-compliance

Under the settlement, the College Sports Commission can prescribe penalties for violations, subject to a binding neutral-arbitration appeal with a 45-day decision window. For the individual athlete, the sharpest risk is lost eligibility – at the elite level, a multi-hundred-thousand-dollar mistake.

NIL compliance checklist

Disclose every deal to your school as required, and submit $600+ deals to NIL Go.
Review contracts carefully – use an agent or attorney for any meaningful deal.
Follow state law plus your school’s and conference’s NIL policies.
Avoid pay-for-play language in any agreement.
Track income for taxes – all NIL earnings are taxable self-employment income.
Confirm the payor isn’t a booster inducement in disguise – the number-one eligibility risk.
Keep complete records of contracts, payments, communications, and deliverables.

The future of NIL: federal law and what comes next

As of mid-2026 there is still no comprehensive federal NIL law. The leading bill, the SCORE Act, stalled in the House, and the only federal action is a 2026 executive order on college sports (Source: Morgan Lewis; The Hill).

The SCORE Act and its status in Congress

The SCORE Act (HR 4312), introduced July 2025, is the leading federal NIL bill but was pulled from House consideration twice and remains stalled amid a thin majority and union and trial-lawyer opposition. Any guide claiming a federal NIL law has passed is incorrect.

The 2026 executive order on college sports

On 3 April 2026, President Trump signed an executive order, “Urgent National Action to Save College Sports,” directing agencies to address pay-for-play and defining a “fraudulent NIL scheme” as payment above fair market value tied to athletic participation. Sections 3-6 take effect 1 August 2026 (Source: WhiteHouse.gov; Morrison Foerster).

What to watch going forward

Federal legislation. Whether Congress revives the SCORE Act and grants any antitrust exemption.
Revenue-sharing cap growth. The cap rises annually toward a projected $30-33M by the mid-2030s.
NIL Go enforcement patterns. How aggressively deals are cleared, flagged, or rejected over time.
State-law reactions. States amending laws to advantage their schools against the settlement framework.

How to talk to college coaches about NIL

A recruiting visit is the only honest market signal a family gets before committing. Most NIL conversations stop at "yes, we have a collective." That answers nothing. The questions below are the ones every 369-represented athlete brings into the room – they pull the truth out of vague pitches.

Walk me through a typical NIL deal at this school last season – from intro to payment. If they can’t answer specifically, the system isn’t built.
What dollar range do athletes at my position actually earn here? Press past the headline number to the median.
Who runs your collective, how is it funded, and what guarantees can you put in writing? Verbal NIL promises don’t survive a coaching change.
Which compliance software do you use, and how do you handle the CSC reporting deadline? If they can’t name the platform, your eligibility is exposed.
Will I see direct revenue-sharing payments under House v. NCAA – and if so, at what tier? Position-by-position, not "we’ll figure it out."
What happens to my NIL pay if I’m injured, redshirted, or moved off the depth chart? The honest answer reveals their values.
If a bigger NIL opportunity surfaces from a competing school after I commit, how does the program respond? This question separates strong programs from controlling ones.
Can I see a sample athlete contract, with names redacted? Strong programs share their template. Weak ones won’t.

These questions do more than gather information – they tell the coach that your family is sophisticated, which changes how the entire recruitment proceeds. Coaches engage with prepared families differently than they engage with the rest of the room.

A note from Robert Mazin

Founder of 369 Sports & Entertainment. Manager of 300+ athletes globally.

Robert Mazin, founder of 369 Sports & Entertainment

The state of modern youth sports is undergoing a seismic shift. With the rise of Name, Image, and Likeness legislation, high school and college athletes are now empowered to monetise their personal brands – and for the first time in history, teenagers are entering the sports marketplace as full-fledged entrepreneurs.

From the outside, it may seem like a dream scenario: endorsement deals, sponsorships, national recognition, and direct income before even going pro. But for those of us who manage athletes and understand what it truly takes to build a career – and a life – in high-performance environments, this new era brings more pressure than ever.

Exposure without preparation is a formula for collapse.

As the founder of 369 Sports & Entertainment, I’ve managed and mentored over 300 athletes across the globe – NHL players, world boxing champions, Olympic hopefuls, and rising youth stars. I’ve been on both sides of the equation: as a former professional athlete myself, and now as a businessman responsible for guiding young people into adulthood with clarity, structure, and vision.

What I see today is both exciting and alarming. Young athletes are more visible, more connected, and more monetisable than any generation before them. But while opportunities have exploded, infrastructure has not. Too many athletes are mentally, emotionally, and structurally unprepared to handle what’s coming their way – and the consequences become more evident with each passing season.

The brain isn’t ready, but the market doesn’t care

The human prefrontal cortex – the part of the brain responsible for judgment, decision-making, and impulse control – doesn’t fully develop until around age 25. That means when a 17-year-old signs a $30,000 NIL deal, he or she is doing so with an incomplete risk-assessment engine. And yet, the market doesn’t care. Brands don’t pause. Social media doesn’t wait. Platforms move – with or without preparation.

According to data from Opendorse, NIL deal volume hit $1.6 billion across college athletics in 2025 - up from $900 million in 2023. But still less than 10% of athletes involved in those deals reported receiving any formal training in contract literacy, tax planning, brand reputation management, or financial strategy.

We are handing out national exposure like candy – but forgetting the coaching manual that must come with it.

This is why, at 369, our athlete development philosophy is built on what we call the Three Core Foundations – a model rooted in neuroscience, behavioural psychology, and lived experience.

Robert Mazin Founder · 369 Sports & Entertainment

The 369 Three Core Foundations

Our proprietary development model for athletes in the NIL era.

01

Emotional resilience

Emotional regulation is a more important performance skill than any vertical jump or bench press.

Weekly mindset coaching with sport-specific protocols
Journaling and breathing exercises to reduce cortisol and enhance focus
Performance Under Pressure Training (PUPT) – adapted from Olympic and military protocols

Critical not just for game day – but for interviews, setbacks, and social media storms.

02

Habit architecture

Without structure, talent burns out. Period.

Customised daily routines that optimise sleep, nutrition, recovery, academics, and digital hygiene
Wearables including WHOOP and Oura to monitor recovery and stress
Gamified habits with behavioural cues and reward systems

Habits are the compounding interest of performance. Built right, they pay forever.

03

Civic responsibility

An NIL deal means more than money. It means influence. And influence must be handled with maturity.

Media training focused on empathy, leadership, and tone
Community engagement as a pillar of brand building
Lessons in digital citizenship, platform impact, and legacy development

The athletes who win the next decade are those who use influence well, not just often.

This approach isn’t just ethical – it’s strategic. It protects athletes from themselves. It creates professionals out of prospects. And it prepares kids not just to get the deal, but to build something after the deal.

One of the biggest myths in the NIL space is that it’s about leverage – about getting what you can, when you can. The truth is, short-term leverage without long-term vision is a dangerous game. Athletes are not just brands. They are builders. They are educators. They are future investors, CEOs, and community voices.

Hype is loud. But habits are louder. Because NIL success isn’t about being famous – it’s about being prepared.

How 369 represents NIL athletes

369 provides founder-led, family-side NIL representation: brand-fit matching, contract negotiation, state-law and eligibility compliance, NIL Go reporting, and tax coordination – all integrated with placement and media so brand, contracts, and eligibility are handled as one.

NIL sits inside our broader athlete representation practice and works hand in hand with brand visibility and media, because a well-built audience is what makes deals arrive in the first place.

01

Eligibility and compliance review

Before any deal goes on the table, we review the athlete’s eligibility against state high school association rules, NCAA bylaws, school-specific policy, and NIL Go reporting requirements. A deal that is safe in one context can be a violation in another.
02

Brand audit and positioning

We map the athlete’s existing presence – platforms, audience composition, engagement quality, public profile – against the brand categories most likely to fit. This shapes which deals we pursue and which we decline.
03

Deal sourcing and brand-fit matching

We bring deals to the athlete, not the other way around. We decline bad-fit deals even when they pay well, because brand dilution costs more than the first cheque.
04

Contract negotiation

Scope, exclusivity, IP rights, morality clauses, payment terms, termination conditions – every clause matters. We negotiate against industry norms, not the brand’s opening offer. Most first deals are signed 30 to 50% below market because athletes do not know the comparison.
05

Tax and legal coordination

LLC formation, quarterly estimated taxes, expense tracking, and asset protection are addressed before the first payment lands. We do not provide tax advice ourselves – we make sure someone qualified is doing it.
06

Long-term brand building

NIL is not a season – it is the foundation of a multi-decade brand. The right early deals compound into pro contracts, post-career endorsements, broadcasting, and ownership. Every deal is a building block, not a transaction.

The 369 difference in NIL representation

Founder-led

Robert on every deal

Robert Mazin personally reviews every NIL deal before it is signed. No call-centre intake, no assistant approving contracts. The founder is the final reviewer on every agreement, for the entire engagement.

300+ athletes managed since 2017.

Parity by design

Women’s NIL, weighted equally

Women’s NIL is the fastest-growing and most underserved segment of the market. Our book is intentionally balanced – female athletes get equal weight and equal time, not a side category.

Where the market leads, representation has lagged.

Brand-first

Not pay-first

We decline bad-fit deals even when they pay well. Brand dilution costs more long-term than the first cheque. Most agencies optimise for the next payday; we optimise for the next decade.

Flat annual fee – no deal commissions.

Compliance

Obsessed with eligibility

Every deal is checked against current state law, NCAA bylaws, school policy, and NIL Go requirements before it reaches the athlete. We handle disclosure and clearinghouse submission inside the window.

Never an eligibility issue caused by an NIL signing.

Frequently asked questions about NIL

Answer-first responses to the questions families ask most. If yours is not here, ask it in your application – Robert reads every one personally.

01 What does NIL stand for

NIL stands for Name, Image, and Likeness. It refers to a student-athlete’s right to earn money from the commercial use of their personal brand – their name, photos, videos, voice, and public persona – without losing athletic eligibility. NIL became permissible across the NCAA on 1 July 2021.

02 Do NIL deals affect college eligibility

No, not by default. NCAA rules have permitted NIL income since July 2021. An NIL deal can cost eligibility only if it is structured as pay-for-play, is a recruiting inducement disguised as NIL, falls in a prohibited category (gambling, adult content), or is not disclosed and submitted to NIL Go as required. Power-conference athletes must route third-party deals of $600 or more through NIL Go and separately disclose to their school.

03 Can high school athletes get NIL deals

Yes, in most states. As of late 2025, roughly 45 states plus Washington, D.C. permit some form of high school NIL, and about 5 still prohibit it (commonly Alabama, Indiana, Michigan, Ohio, and Hawaii). High school NIL is governed by each state’s high school athletic association, not the NCAA, so verify current rules with your state association before signing.

04 Do you have to pay taxes on NIL money

Yes. NIL income is self-employment income to the IRS, reported on Schedule C, and subject to ordinary income tax plus 15.3% self-employment tax (12.4% Social Security up to the wage base and 2.9% Medicare). All NIL income is taxable regardless of whether a 1099-NEC is issued. Because no employer withholds tax, athletes who expect to owe $1,000 or more generally must make quarterly estimated tax payments.

05 Who is the highest paid NIL athlete

Among women, LSU gymnast Livvy Dunne is the highest-valued female college athlete at roughly $4.1 million (On3), driven by more than 13 million combined social followers and deals with brands like Vuori and American Eagle. Other leading women’s earners include Caitlin Clark (~$3.1M in college NIL), Angel Reese (~$1.7M+), Flau’jae Johnson (~$1.5M), and Paige Bueckers ($800K+).

06 Do I have to report an NIL deal under $600

Division I athletes must submit any third-party NIL deal worth $600 or more to the NIL Go clearinghouse, and multiple smaller payments from the same payer that aggregate to $600 or more also count. Below that threshold, NIL Go submission is not required, but your school’s separate disclosure rules may still apply, and all NIL income remains taxable regardless of amount.

07 What is the House v. NCAA settlement

House v. NCAA is the landmark antitrust settlement granted final approval on 6 June 2025 by Judge Claudia Wilken. It ended the amateurism model, created a $2.8 billion back-pay fund for past athletes, and launched a revenue-sharing system in which opted-in schools may pay athletes directly starting 1 July 2025, capped at roughly $20.5 million per school for 2025-26.

08 How much can schools pay athletes under the revenue-sharing cap

For the 2025-26 year, schools that opt in may share up to roughly $20.5 million directly with their athletes – about 22% of average Power 5 revenue from media rights, tickets, and sponsorships. The cap rises annually and is projected to reach roughly $30-33 million by the mid-2030s. This direct school pay is separate from third-party NIL, which athletes can still earn on top.

09 What is the NIL Go clearinghouse

NIL Go is the clearinghouse operated by Deloitte on behalf of the College Sports Commission. It launched 11 June 2025. Division I athletes must submit any third-party NIL deal worth $600 or more for review of fair market value and valid business purpose. In its first months, NIL Go approved roughly $355 million in NIL agreements and rejected roughly $90 million.

10 What is an NIL collective

An NIL collective is a donor or booster-funded organization, usually tied to a specific school, that pools money to pay athletes for NIL activities, often in salary-like structures. Collectives are technically independent of the school but coordinate with athletic-department needs. Because collectives are “associated entities,” their deals face a fair-market-value check in NIL Go.

11 Do you need an agent for NIL deals

Legally, no – an athlete can sign their own NIL deals. Practically, most serious athletes work with representation because contract terms (exclusivity, IP rights, morality clauses) are easy to mis-sign, brand fit is hard to judge from inside a deal, state law and NIL Go compliance require real expertise, and tax structure materially affects take-home. Most first NIL deals are signed 30 to 50% below market when the athlete does not know the comparison.

12 Is there a federal NIL law yet

As of mid-2026 there is no comprehensive federal NIL statute. The SCORE Act (HR 4312), introduced in July 2025, is the leading bill but stalled in the House. The only federal action is President Trump’s 3 April 2026 executive order, “Urgent National Action to Save College Sports,” with Sections 3-6 taking effect 1 August 2026.

NIL ExplainedThe Definitive Guide to Name, Image, and Likeness in 2026

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