Director of Athletics Responsibilities
Summary of the Law
An institution subject to this law must, no later than Oct. 15th of each year, make available on request to enrolled students, prospective students, and the public, the report required to be produced under this law. Within 15 days of making the report available to students, prospective students, and the public(at the latest Oct. 30th of each year), the school must submit the report to the Secretary of Education. The institution must provide notice (notification of the availability of the information provided to an individual on a one-to-one basis through an appropriate mailing or publication, including U.S. Post, Campus mail, or e-mail) to all enrolled students and to prospective students of their right to request the report. The notice must have the electronic address if the report is being made available online, and a description of the report, with the statement that a paper copy is available upon request.
Compile report, file with the secretary of Education, and provide notice of the report's availability.
Generally, the law prohibits gender discrimination in any educational program or activity that receives federal funds. Independent undergraduate programs may be single-sex programs, and an exemption is contained for religiously affiliated colleges if a conflict exists between Title IX and their religious tenets. A primary focus of the law and the implementing regulations is on sports selection and competition levels. See also the Sexual Harassment Information Page
Ensure compliance with Title IX as it related to atheltic programs.
Unrelated Business Income Tax
26 U.S.C. § 511(a)(2); 26 C.F.R. §§ 1.511-1 to 1.513-4
Income from an activity that is a trade or business, regularly carried on, and not substantially related to the conduct of the institution's educational or scientific research purposes will be considered unrelated business income and is taxable. The IRS has opined that income derived by a college or university from fees received by alumni or the general public is unrelated business income. Those items sold by the university to students, faculty and staff that are required or otherwise necessary for courses of instruction or fall under the "convenience exception" will not constitute unrelated business income. With the exception of items that have the university logo affixed, the IRS takes the position that non-educational items with a useful life of more than one year are subject to the unrelated business income tax (UBIT). The IRS holds that an institution must have an accounting system in place to deal with sales that are subject to UBIT and those that are not subject to UBIT.
Use of university facilities in unrelated activities will be subject to UBIT. Mailing list income is not subject to UBIT if the list is sold or exchanged to other exempt organizations. A corporate sponsorship issue arises when a company makes a gift to the school and in return receives certain publicity and exposure beyond a mere acknowledgment of the payment. The IRS will closely examine the relationship between the university and any related entity that has potentially unrelated business activities.
Final Regulations on UBIT Treatment of Corporate Sponsorships: 67 Fed. Reg. 20433 (April 25, 2002)
This final rule, effective April 25, 2002, and applicable to all payments solicited or received after Dec. 31, 1997 addresses when corporate sponsorship payments to tax-exempt organizations will be considered unrelated business income. A qualified sponsorship payment is defined in the regulation as follows:
The term qualified sponsorship payment means any payment by any person engaged in a trade or business with respect to which there is no arrangement or expectation that the person will receive any substantial return benefit. In determining whether a payment is a qualified sponsorship payment, it is irrelevant whether the sponsored activity is related or unrelated to the recipient organization's exempt purpose. It is also irrelevant whether the sponsored activity is temporary or permanent. For purposes of this section, payment means the payment of money, transfer of property, or performance of services.(26 CFR § 1.513-4)
While exclusive provider arrangements, advertising, and the provisions of goods, services and activities are examples of substantial return benefits, a simple acknowledgment of the exempt organization's name or logo in a sponsor's trade or business is not a substantial return benefit. The regulations contain examples which can be used to determine whether a substantial benefit exists. Examples in the regulations also address hyperlinks to a sponsor's website. If the link is a simply a hyperlink to a corporate sponsor's web page and nothing more, then the link is most likely a non taxed acknowledgment. On the other hand, if the link to the sponsor's page brings up a web page by the sponsor which contains an endorsement by the exempt organization, then the IRS will conclude that taxable advertising exists.
The regulations also make it clear that in terms of exclusivity contracts, when the nature of goods and services requires the use of a single provider, the organization will not be treated as having entered into an exclusivity contract. Exclusive provider arrangements should be evaluated using standard rules for identifying an unrelated trade or business.
Required Action: The Director of Athletics is responsible for knowing the rules on UBIT, and working with General Counsel when entering into contracts that might involve qualified sponsorship payments.
This law specifies that on or after December 19, 2008, swimming pool and spa drain covers available for purchase in the US must meet specific performance requirements. Public swimming pools, wading pools, spas and hot tubs must meet requirements for installation of complianct drain covers. The goal of this new law is to prevent the drowning of young children who become trapped from the suction of a drain. This law mainly affects pools/spas where there is only a single main drain or a flat drain gate.
All covered pools and hot tubs need to be equipped with ASME/ANSI A112.19.8-2007 compliant drain covers safely and securely installed and a 2nd anti-entrapment system installed where there is only a single main drain.
The definition of a public swimming pools includes a pool open exclusively to members of an organization and their guests, so universities are likely covered by this new law.
The Director of Athletics is responsible for ensuring complance with this provision at CUA.
NCAA Rules and Regulations
See the NCAA Division III Manual
Tort Law as it relates to Summer Camp Programs Run by the Athletics Department.
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links checked and updated 07/22/10 TOL