So when an individual or family donates money to a university, that is a charitable donation and there is a tax benefit. How does NIL work? Is any of the money given to the an NIL collective tax deductible? Are people giving money to an NIL through their business or is it out personal? If not tax deductible, I am having a hard time seeing the value of a bunch of people for example at OSU in ten years saying remember when we spent $20 million and did not win the national championship.