Let's say for the purposes of a hypothetical, I have a friend who recently sold a tech business and is part of the nouveau riche. He went to BYU for a year, but dropped out. He's no longer affiliated with the church, but is looking for interesting ways to reduce his tax burden while creating interesting experiences for himself and family.

If he were to contribute $100,000 this year to BYU's NIL efforts, is that accounted for as a donation to the University? Or, is that simply an expenditure from his family office to an athlete? Essentially, which tax line does NIL get accounted for by contributors?

Does making a contribution of $100k get him and family special access to athletes? Games?

What is the value of making a sizeable NIL contribution? Is $100,000 even considered material?