Journal of Legal Aspects of Sport http://journals.iupui.edu/index.php/jlas <p>The <em>Journal of Legal Aspects of Sport</em> (JLAS) aims to increase the understanding and advancement of legal issues as applied to all aspects of sport. This peer-reviewed jorunal publishes manuscripts from a variety of disciplines, covering legal aspects relating to sport, recreation, and related fields for the purpose of informing policy, advancing the body of knowledge, and influencing decision-making. As the flagship journal of the Sports &amp; Recreation Law Association since 1991, <em>JLAS</em> serves as an interdisciplinary outlet to meet the needs of researchers, practitioners, and policymakers.</p> Sport and Recreation Law Association en-US Journal of Legal Aspects of Sport 1072-0316 An Employment Stance on Taking a Knee http://journals.iupui.edu/index.php/jlas/article/view/22299 <p>At the commencement of the 2016 NFL season, Colin Kaepernick, one of the quarterbacks for the San Francisco 49ers, and Megan Rapinoe, midfielder for the U.S. Women’s Soccer Team, among other professional athletes, began exercising their First Amendment freedom of speech by kneeling during the national anthem before their respective professional league games as a protest to promote awareness for social injustice and police brutality. The protests immediately sparked political<br>controversy, and the persisting nationwide social injustice debate was brought into the conversation of a multibillion dollar industry: professional sports. However, the burning question that has yet to be addressed in the endless hours<br>of media coverage and political opinions is what actions the San Francisco 49ers, U.S. Women’s Soccer, and other sports and entertainment organizations legally may take against athletes and entertainer-employees who are exercising their First Amendment freedom of speech rights. The public outcry has focused on the rights of the individuals, but are they entitled to behave at will without repercussions in their employment? This article will explore the legal landscape concerning the First Amendment’s freedom of speech within the employment arena involving athletes, entertainers, and organizations, as well as anticipate social and legal consequences for all parties involved.</p> Bobby Bramhall ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 109 126 10.1123/jlas.2016-0025 Student-Athlete Educational Records? The Involvement of FERPA Within Recent NCAA Division I Academic Scandals http://journals.iupui.edu/index.php/jlas/article/view/22300 <p>The Family Educational Rights and Privacy Act (FERPA) was enacted in 1974 to protect the privacy of student academic records (FERPA, 2015). FERPA restricts the disclosure without consent of certain student records, files, documents, and other materials managed by educational institutions (U.S. Department of Education, 2004). Athletic departments have been criticized for expanding these rules to protect themselves in times of academic scandals (Escoffery, 2014; Riepenhoff &amp; Jones, 2009; Salzwedel &amp; Ericson, 2003). This study investigated the use of FERPA during two recent academic scandals involving Division I universities’ athletics programs: the University of North Carolina and the University of Notre Dame. Both universities were investigated for student-athlete academic dishonesty and employed different paths when disseminating information to the public demonstrating the ambiguous and inconsistent application of FERPA. Recommendations for universities faced with implementing FERPA to protect student records are included.</p> Matt R. Huml Anita M. Moorman ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 127 144 10.1123/jlas.2015-0022 The Expensive Truth: The Possible Tax Implications Related to Scholarship and Cost of Attendance Payments for Athletes http://journals.iupui.edu/index.php/jlas/article/view/22301 <p>The result from <em>O’Bannon v. NCAA</em> should provide NCAA student-athletes with unprecedented financial benefits such as cost of attendance (COA) scholarships. While these benefits will support student-athletes, there are potential unintended consequences surrounding the increase in financial support, including federal and state income taxes. Athletic scholarships have traditionally been classified as qualified scholarships under Revenue Ruling 77–263. However, by providing a COA payment, the scholarship transforms from an educational benefit to a quid pro quo contractual agreement. As such, student-athletes may be forced to pay income taxes on their disqualified scholarship. The purpose of this study is to determine the potential taxability of the COA qualified scholarships. This study analyzes the Internal Revenue Code and Treasury Regulations to determine if the COA scholarship meets the requirements for a qualified scholarship. In addition, the present work provides potential tax implications for student-athletes receiving COA scholarships at both the federal and state levels.</p> Patrick Michael Tutka Dylan Williams ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 145 161 10.1123/jlas.2016-0008 Legislative Efforts to Reduce Concussions in Youth Sports: An Analysis of State Concussion Statutes http://journals.iupui.edu/index.php/jlas/article/view/22302 <p>Sport-related concussions are a serious public health issue. While concussions are prevalent among all age groups, youth sport participants are at a greater risk of sustaining such injury due to their immature brain structure and the lack of concussion management policies at the organizational level compared with those found in intercollegiate and professional sports (Kim, Spengler, &amp; Connaughton, 2016). To address this problem, legislation has been adopted in all 50 states and the District of Columbia to mandate some of the standardized measures of concussion management. The purpose of this study was to review the existing state concussion statutes. The statutes were obtained via the LEXIS/NEXIS and West Law databases. Key categories were selected by the researchers and language was compared among statutes. Although the vast majority of concussion statutes shared some similarities, a comprehensive review revealed wide inconsistencies in language. Suggestions that promote more consistency among statutes on language that is beneficial to the safety of youth, as well as recommendations for possible amendments, are provided in the discussion.</p> Sungwon Kim Daniel P. Connaughton John Spengler Jong Hoon Lee ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 162 186 10.1123/jlas.2016-0007 Potential Tax Implications of NCAA Family Travel Allowances http://journals.iupui.edu/index.php/jlas/article/view/22303 <p>Universities are under fire for their allocation of the significant revenues generated from their highest-profile sports: football and men’s basketball. The criticism stems from the allocation of funding, where most revenue is used to pay salaries to coaches and athletics administrators instead of benefiting the participating studentathletes. The family travel allowance is one small appeasement in addressing such criticisms. While this travel benefit is a generous gesture, there are potential income tax consequences. This article reviews the potential taxation of the travel allowance program. The article concludes with a sample university policy for the provision of travel stipends and a recommendation for an Internal Revenue Service ruling regarding the taxability of this benefit.</p> Valrie Chambers Michael E. Bitter ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 187 208 10.1123/jlas.2016-0002 College Athletics Whistle-Blower Protection http://journals.iupui.edu/index.php/jlas/article/view/22304 <p>The National Collegiate Athletic Association (NCAA) bases its intercollegiate athletics governance principles on the concept of institutional control. The NCAA utilizes Form 16–2 to enable member institutions to comply with its rules and maintain institutional control. NCAA rules require intercollegiate athletics employees to report any NCAA violations and verify compliance with this mandate by signing Form 16–2 on an annual basis. Therefore, Form 16–2 is used as a tool to help maintain institutional control. However, neither the NCAA rules nor current legal remedies adequately protect athletic department personnel or university employees from the negative repercussions of whistle-blowing, which include termination, death threats, and other severe penalties. Given the severity of whistle-blower repercussions, additional protections are needed. Therefore, the purpose of this paper is to review the history of college athletics whistle-blower legal disputes and make recommendations that improve college athletics whistle-blower protection.</p> Chris Hanna Jeffrey Levine Anita M. Moorman ##submission.copyrightStatement## 2018-01-25 2018-01-25 27 2 209 226 10.1123/jlas.2017-0001