I am not sure if the legal-ese of the following: It sounds like the payments to the athletes will fall under the tax-exemot charity portion of laws. However, will any state in the future and look at this (especially for state schools), where they feel they have the right to tax the players when they play in their state...certainly when they play at state schools campuses. I am thinking in Beck from Miami is making multi-million dollars comes to Blacksburg to play VT, part of his revenue is coming from playing a game at a Virginia state college. Thus, would a state like Virginia try to rock the boat and try to tax Beck since he made revenue from playing in the state of VA? It is like how some pro players have to pay a tax in certain stares when they play there (like LeBron having to pay a tax to Oklahoma when he plays games at Okl City). Maybe I am overthinking it...would it hinder schools like VT or UVA if VA would try to do this...or would states come together and implement a law like this around the same time so certain s tools wouldn't be affected...or does it matter if this $$$ pass to the students are able to stay non-exempt?