DiGioia, Elliot. “Improving the NCAA Through Tax—Or Lack Thereof: An Examination of the NCAA and Its 501(c)(3) Status After Rule Changes for Name, Image, and Likeness”. University of Pittsburgh Law Review 84, no. 3 (November 17, 2023). Accessed November 23, 2024. https://lawreview.law.pitt.edu/ojs/lawreview/article/view/947.