Commercialization in College Sports May Have 'Crossed the Line,' Congressional Report Says

Big-time college sports programs derive 60 to 80 percent of their revenue from commercial sources, suggesting that intercollegiate athletics—at least at the elite levels—may have "crossed the line" from an educational to a commercial endeavor.

That finding comes from a report, "Tax Preferences for Collegiate Sports," released Tuesday by the Congressional Budget Office. The office, a nonpartisan research arm of Congress,