Student-athletes have the opportunity to receive compensation from third parties using their personal brand, often referred to as their name, image and likeness (NIL). The NCAA fully supports these opportunities for student-athletes across all three divisions.

To help student-athletes navigate the NIL environment, the NCAA introduced NCAA NIL Assist, a NIL platform in collaboration with Teamworks, to serve as a centralized source for student-athletes to understand and make informed decisions about NIL. NIL Assist will include educational resources, a directory of providers interested in working with student-athletes, and an aggregated and de-identified database of NIL information reported by Division I programs. NIL Assist will continue to be monitored and updated to ensure it meets the needs of student-athletes interested in pursuing NIL opportunities.

Teamworks will:

• Develop a process to collect disclosures of NIL activities.
• Provide educational materials to student-athletes and those who assist student-athletes in their NIL endeavors.
• Build and maintain a registry of agents and other professional service providers offering NIL services and publicize the availability of the interactive registry to student-athletes.

Understanding NIL Opportunities and Guidelines for Student-Athletes

How do student-athletes benefit from NIL?

• Athletes can benefit from NIL by endorsing products, signing sponsorship deals, engaging in commercial opportunities and monetizing their social media presence, among other avenues. .

What are the regulations surrounding NIL?

• NCAA rules allow athletes to receive compensation for use of their NIL; however, NIL activities may not be used to compensate an athlete for athletics participation or achievement (i.e., pay-for-play). Regulations surrounding NIL also vary by jurisdiction and organization. Some state governments and schools have implemented rules allowing athletes to profit from their NIL, while others have restrictions or are in the process of developing policies

Are there tax implications for NIL earnings?

• Yes. All income earned through name, image and likeness (NIL) activities is considered taxable. That means student-athletes must keep accurate records of earnings, track expenses, and file taxes appropriately. It’s important to understand that everyone’s tax situation is different. Filing as an individual, setting up an LLC or S corporation, and identifying eligible deductions can all impact your financial outcome. Since tax season often overlaps with sports seasons, planning ahead is key to avoiding stress or mistakes. For expert guidance—including a video from TurboTax breaking down the basics—visit NIL Assist to learn how to protect your financial future and stay compliant.

How do NIL rights affect student-athletes?

• NIL rights empower college athletes to earn income from business ventures and personal brand while still in school. This can provide financial support, enhance their marketability and foster entrepreneurial opportunities.

As a student-athlete, how do I get started?

• Student-athletes should talk with their school to see what its NIL policies are. A campus also can help explain state law and provide additional education, resources and information . Student-athletes are also encouraged to visit Teamworks to access the full suite of tools and information.

What are some examples of NIL activities?

• Student-athletes have used their social media to endorse a brand or company, signed autographs, hosted camps or clinics and appeared in commercials for a product or company among many other opportunities that might be available in each student’s area.