College football bowl game associations and their organizers hold a distinct advantage over many for-profit sport and entertainment organizations as they are generally exempt from paying any income tax on profits made from their activities each year. However, recent behaviors from bowl game committees have begun to blur the lines between a for-profit company and a nonprofit organization that provides educational or charitable benefits. Specifically, critics have argued bowl associations should be taxed using the Unrelated Business Income Tax (UBIT), which examines if certain business activities are related to the purpose of an exempt organization or more in-line with a for-profit company. With this concept in mind, this review looks to see if some of the latest business ventures and activities implemented and practiced by bowl committees and their partners are protected or subject to the UBIT.
