NCAA Defends Tax-Exempt Status as Congressional Scrutiny of Colleges Increases

The National Collegiate Athletic Association, in a bid to justify its federal tax exemption, said last week that although big-time college-sports expenses continue to rise rapidly, athletics programs still have a largely educational mission.

In a 25-page letter to Rep. Bill Thomas, the California Republican who is chairman of the U.S. House of Representatives Committee on Ways and Means, Myles Brand, the NCAA's president, said that institutions in the association's top two divisions

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