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FILE - The Internal Revenue Service building stands in Washington on March 22, 2013. The rapidly expanding landscape of nonprofit collectives paying college athletes to promote charities has been hit with a potentially seismic disruption. A 12-page memo from the Internal Revenue Service released in June 2023 determined that in many cases, the nonprofit collectives may not qualify as tax-exempt if their main purpose is paying players instead of supporting charitable works. (AP Photo/Susan Walsh, File)

FILE - The Internal Revenue Service building stands in Washington on March 22, 2013. The rapidly expanding landscape of nonprofit collectives paying college athletes to promote charities has been hit with a potentially seismic disruption. A 12-page memo from the Internal Revenue Service released in June 2023 determined that in many cases, the nonprofit collectives may not qualify as tax-exempt if their main purpose is paying players instead of supporting charitable works. (AP Photo/Susan Walsh, File)

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