[M T]

Has the IRS indicated the tax status of NIL payments?  It is hard for me to see how they would be tax deductible. That would seem to impact how much potential donors pay. Big advertisers would pay for (true) NIL  but donors may not pay as much in (pay-to-play) NIL as they have in donations to an educational institution.

[M T]

Has the IRS indicated the tax status of NIL payments?  It is hard for me to see how they would be tax deductible. That would seem to impact how much potential donors pay. Big advertisers would pay for (true) NIL  but donors may not pay as much in (pay-to-play) NIL as they have in donations to an educational institution.