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Sweethawt loans, sugah bowls, & non-profit reforms: a case study of the Bowl Championship Series' (BCS') abuses of non-profit status
This study of the BCS is an evaluation of the current policies and guidelines’ governing collegiate football’s post-season. By focusing specifically on tax-exempt status bowls, this study highlights a disturbing trend among the individuals in charge of operating the bowls and their foundations. Rooted in non-profit literature, this study examines the Bowl Championship Series’ misappropriation of tax payer’s funds, by the participating organizations, under tax-exempt status. Reforms have been suggested based on the model provided by the Joint Commission for Accreditation of Healthcare Organizations. This unique study provides an in-depth examination of non-profit mismanagement, negligent spending, and legal violations as they pertain to the world of collegiate sports’ highest grossing sport. The purpose of this report is to establish a set of rules and regulations by which the bowls and their directors must abide. The tax-payers of many communities have footed the bill for far too many unrelated business items. The time has come for the government to establish boundaries for this type of non-profit and hold them to their sworn congressional testimony. Furthermore, this paper will explore the literature of the non-profit world and how it directly relates to the conduct of the BCS.
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