Name, Image, and Likeness Education

We're your MVP on the topic.

You’re busy enough supporting student-athletes and advancing your athletics programs into the future. And that future is uncertain when it comes to the impact of name, image and likeness (NIL).

Allowing student-athletes to profit from NIL use gives them a “piece of the pie” without the university directly paying them for performance. With this possibility, however, comes a financial and tax impact:

How should they report this income?
When does state nexus come into play?
Who will help these athletes work through these and other complicated financial issues?

James Moore is poised to be your resource on this topic. Our contacts in the athletics industry (including athletic directors, CFOs, marketers, sports attorneys and politicians) have opened our eyes to the complexities of NIL. As the NCAA continues to work through the issue and states draft their own legislation, we’ll keep you posted on the latest developments and how they’ll impact your department and your student-athletes.

Check the map below to learn about the status of name-image-likeness legislation in your state and the state tax rules you’ll need to understand as you guide your student-athletes. And scroll down to see our latest articles addressing this important topic.

Map Key

Red:    Final legislation
Blue:   Legislation pending
Green: No activity

Last updated: June 15th, 2020

Featured Articles on Name, Image, and Likeness Topics

various athletes on field with lights and crowd

NCAA Passes Recommendation on NIL Implementation… Now What?

Remember just a couple months ago, when it seemed like the only topic in the collegiate athletics world was how name image likeness (NIL)...
student-athlete kicking soccer ball as his image is held in the hand of a businessman

Securing Student-Athlete Data: Peace of Mind for You… and for Them

The data you collect from your student-athletes plays a key role in deciding how you help them develop. It’s also sensitive personal information, raising...
student-athlete

How Taxes Could Disrupt the Gameplan of Paying Student-Athletes

A new California law will allow college athletes to get paid for use of their name, image and likeness through endorsement deals, autograph signings...

Hi, we are James Moore & Co.

At James Moore, we're passionate about many things. The success of your collegiate athletic department is at the top of that list. That's why we have a team of CPAs and consultants who are experts in your industry. It's our aim to partner with you to find the right solutions that will yield positive results you'll feel for years.

At James Moore, we're dedicated to collegiate athletics. Just like you.

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Meet our Athletics Leadership Team

Katie Davis

Katie Davis, CPA, LSS Certified

Partner

Gainesville

Ken Kurdziel

Ken Kurdziel, CPA

Partner

Gainesville

Brendan McKitrick

Brendan McKitrick, CPA, CISA

Senior Manager

Gainesville

Kevin Warren

Kevin Warren, CPA

Director

Tallahassee

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