Everything you need to know about NCAA rules, state laws, taxes, and contracts—explained in plain English
This educational content is for informational purposes only and does not constitute legal advice. NIL rules vary by state, school, and conference. Always consult your school's compliance office and consider seeking professional legal counsel before signing any deals.
Use Name, Image, Likeness
Profit from your own NIL in advertisements, endorsements, appearances
Sign with Agents/Advisors
Hire representation for NIL deals (check state rules)
Social Media Monetization
Earn from sponsored posts, YouTube, TikTok, etc.
Group Licensing
Video games, trading cards (with proper agreements)
Camps & Lessons
Run your own training sessions or camps
Pay-for-Play
Cannot be paid based on athletic performance or as recruiting inducement
School Marks/Logos
Cannot use school trademarks without permission
Prohibited Products
Alcohol, tobacco, cannabis, gambling, adult entertainment
Conflicting Sponsors
Cannot conflict with school's existing sponsorships
Quid Pro Quo
Deals cannot be tied to enrollment or transfer decisions
You must disclose all NIL activities to your school's compliance office, typically within 7 days of signing a deal
NIL activities cannot interfere with academic or athletic obligations
Violating NIL rules can result in loss of eligibility and forfeiture of games
Your conference (SEC, Big Ten, etc.) may have additional restrictions
Important: NIL laws vary significantly by state. Some states have permissive laws, while others have strict limitations—especially for high school athletes.
GamePlan's Eligibility Engine automatically checks your state's rules and only shows you compliant opportunities.
Few restrictions, high school NIL allowed
• California
• Texas
• Florida
• New York
+ 36 more states
Some restrictions, high school rules vary
• Illinois
• Michigan
• Pennsylvania
+ several others
High school NIL prohibited or limited
• Ohio (OHSAA ban)
• Kentucky
• Wisconsin
+ a few others
Use our Eligibility Engine to see what's allowed in your location
High school NIL is the most complex area with huge variations between states. Here's what you need to know.
Even if your state allows high school NIL, your school's athletic association might ban it. Always check BOTH before accepting any deals.
GamePlan's Eligibility Engine automatically checks your state + association rules
40+ States
High school athletes CAN earn NIL income
Examples:
• California - Very permissive
• Texas - Allowed with disclosure
• Florida - Allowed, few restrictions
• New York - Allowed since 2023
• Georgia - Allowed with limits
• Illinois - Recently allowed
Still requires school disclosure
Some States
Allowed but with significant restrictions
Common Restrictions:
• Can't use school name/logo
• Can't wear uniform in deals
• Must get school approval first
• No deals during season
• Geographic limitations
• Dollar amount caps
Rules change frequently - check often
~10 States
High school NIL is prohibited
States with Bans:
• Ohio - OHSAA ban
• Kentucky - KHSAA ban
• Wisconsin - WIAA ban
• Vermont - Not allowed
• Iowa - Restricted
+ a few others
Wait until college to earn NIL
| Rule | High School | College |
|---|---|---|
| Permissibility | Varies by state + association | Allowed nationwide |
| School Logo Use | Usually BANNED | Requires permission |
| Uniform in Deals | Usually BANNED | Check conference rules |
| Parental Consent | REQUIRED (under 18) | Not required (18+) |
| Disclosure to School | Required in most states | Required |
| Penalties for Violation | Loss of eligibility | Loss of eligibility |
Check Your State First
Use GamePlan's Eligibility Engine before accepting ANY deal
Get Parent Approval
If you're under 18, parents MUST co-sign contracts
Disclose to Athletic Director
Tell your AD before signing—transparency prevents issues
Use Personal Accounts Only
Post NIL content on YOUR social media, not team accounts
Keep It Simple
Start with small, local deals—test the waters first
Don't Assume It's Legal
Just because your friend does it doesn't mean it's allowed in YOUR state
Don't Wear Your Uniform
Almost always banned—wear personal clothes in brand content
Don't Use School Name/Logo
"Lincoln High point guard" = risky. Use your name only.
Don't Hide Deals from Coaches
Coaches finding out later = trust issues + potential violations
Don't Sign Long Contracts
You'll be in college soon—keep deals short (3-6 months max)
If you currently have high school NIL deals and you're going to college, here's what happens:
Most high school deals should END before college enrollment. Check contract terms carefully.
Your NEW school's compliance office will review all deals. Disclose everything on day one.
College NIL is much more permissive—you'll have more opportunities and fewer restrictions.
NIL income is taxable. Here's everything you need to know to avoid surprises at tax time.
If you earn $12,000 in NIL deals and don't set money aside for taxes, you could owe $4,200 at tax time (35% effective rate for self-employment + income tax).
GamePlan Solution: Our GamePlan Card automatically withholds 30% and transfers it to your savings—so you're never caught off guard.
Based on your total income bracket
Social Security + Medicare (on first $160K)
Depends on your state (TX, FL have 0%)
Effective Rate: 25-40% total
Set Aside 30% Immediately
GamePlan Card does this automatically
Track All Expenses
Content creation costs, travel, equipment—all deductible
Pay Quarterly Estimated Taxes
If you earn $1K+, pay IRS every 3 months
Hire a CPA
Worth it if you earn $5K+ to maximize deductions
Keep Records for 3 Years
All contracts, payments, receipts—IRS can audit
Q1 Estimated Tax
Q2 Estimated Tax
Q3 Estimated Tax
Q4 Estimated Tax
Never sign anything you don't understand. Here's what to look for in every NIL contract.
How much you'll be paid and when
Look for:
What you're required to do
Look for:
How long the agreement lasts
Look for:
How brand can use your content
Look for:
If compensation isn't clearly stated or says "TBD," don't sign
"Forever" or "in perpetuity" means they own your content forever—negotiate limits
"As many posts as needed" gives them unlimited power—get specific numbers
"No other endorsements" blocks all future deals—limit to direct competitors only
You should be able to exit if brand doesn't pay or acts unethically
ALWAYS get it in writing. Verbal promises are unenforceable
GamePlan's AI Playbook tool reviews contracts and flags red flags automatically—plus connects you with legal help when needed