This article considers the tax consequences of a booster's contribution to a college athletics program, using the case study of financier Robert Burton's multi-million dollar contribution to the University of Connecticut football program. This article discusses the income and gift tax issues...

This paper employs a methodology similar to Brown (1993, 1994) to estimate the marginal revenue generated by a top-flight NCAA Division I college hockey player. This paper adds to the extant literature in two ways. First, the previous research focused on college basketball and football players...