therefore turning them into professionals (an athlete that gets paid is by definition a professional). And if they're professionals, they owe taxes on their compensation. And if they're professionals, how do you keep the sports agents at bay?

So, how do you define this payment as not a payment? Why, it's a cost of attendance allowance. Well, if the football players "need" this COA, don't all scholarship athletes need it?


If your argument is that football players deserve it cause they bring in the money, you're paying them and they become professionals. If you say they need it to be able to afford to attend, then common sense says all athletes need it. In order to keep the IRS at bay, they have to give all athletes this COA allowance.