1. My friend, Ross Dellenger, has had a busy week. Days after writing an incredible story about the “NIL Battle That is Splintering The SEC ", he wrote in Sports Illustrated:
“In news that could rock the world of name, image and likeness, the Internal Revenue Service suggests that nonprofit NIL collectives offering tax deductions could be breaking the law.
According to a memo released from the office of the IRS Chief Counsel, donations made to nonprofit NIL collectives “are not tax exempt” because the benefits they provide college athletes are “not incidental both qualitatively and quantitatively to any exempt purpose.
“The news could have a resounding impact in the collective space, where booster-led groups are pooling donations to distribute to college athletes through NIL deals. More than 200 collectives exist among the 131 FBS schools, dozens of which have been granted 501(c)(3) status and are receiving millions in donations from boosters who are under the impression that their gifts fall under tax deduction.
“Though the IRS has approved 501(c)(3) nonprofit status, many within the college industry have warned for more than a year now that the government entity would eventually investigate and likely put a stop to tax deductions for NIL-related donations. Jason Belzer, the co-founder of Student Athlete NIL who manages several for-profit collections, has been one of the loudest critics of nonprofit collectives.
“‘I think it’s a bad business model,” Belzer told Sports Illustrated recently. “I’ve been long on the record to say the majority of collectives are doing it as a way that is disingenuous. They are using it to get a tax writeoff to pay student athletes.
“The IRS may grant it and then come back a year later and say, ‘Wait, what the f--- is going on? The kid promoting the charity is driving around the Mercedes and tweeting about how great this charity is!?’”
This was inevitable. I’m surprised it took this long. Of course it’s not tax deductible to give money to a collective so that it can give that money to a college athlete who does nothing — if we’re being honest — other than play a sport for said money.
As Dellenger wrote Friday, “It’s unclear what happens now.
Nonprofit collectives are likely to stop offering tax-deductible donations, but one college athletic director believes the IRS could do more. It could conceivably tax the previous donations made and potentially even charge the donors and the collective with penalties.
“I’m glad we didn’t go with the 501c3 model,” says one school associate athletic director. “What I tell my donors is. ... What charity are you donating to? You’re not. You’re lining kids’ pockets to keep them at your school. That’s not a charity. That’s a way to get around tax laws which leads to tax evasion and opens a whole different can of worms for donors.
“I’m damn sure glad we didn’t do it.”
2. Omaha is almost set. Florida is in, having swept South Carolina. LSU is in, having finished off Kentucky. Tennessee must win a decisive Game 3 of its Super Regional versus Southern Mississippi in Hattiesburg.
TCU, Wake Forest and Virginia are in. Oral Roberts appears Omaha-bound. Texas and Stanford still have to decide things.
Sign me up for anything involving Wake Forest, LSU and Florida. Those teams are loaded. TCU can really hit. Southern Miss would be a cool story.
3. Peyton Chatagnier announced this week that he’s entering the NCAA Transfer Portal and looking for a new home for his final season of college eligibility.
I won’t pretend to be a college baseball expert. I know Chatagnier had a rough season this year, one of several Rebels to struggle at the plate en route to a 6-24 Southeastern Conference mark. I don’t blame Ole Miss for wanting to move in a new direction.
I just want to take this opportunity to publicly praise Peyton for the young man that he is. He’s a stand-up, first-class human being. As most of you likely know, we — The Rogue, MPW Digital and Peyton — had an NIL deal during the 2022 season. There wasn’t much money involved. Peyton made a little. I lost a little and maybe The Rogue got something out of it; I don’t know.
Ole Miss got off to a hot start, and the weekly show did fairly well. Peyton was terrific. He was open, candid, funny, insightful, etc. I had never met him before we started, but we had some chemistry and the show was fun. Then the Rebels hit a long cold snap. People ridiculed the show, both here and on social media. They said we should kill it. Peyton never flinched. He showed up, week after week, and discussed his struggles and the team’s struggles.
Ole Miss, as you likely know, rallied at the end of the regular season, barely got into the NCAA Tournament and then won the national title. The show, as you might expect, was very popular at the end.
I didn’t pursue a second season, in large part because of the experiences of doing three NIL-related player shows during football season and also because I figured the price tag would be too expensive and I’d learned player shows didn’t make me any money.
In hindsight, it was likely the right decision. Still, I missed talking to Peyton every week. He’s a super guy. He’ll be a successful person post-baseball, and I wish him the very best moving forward.
4. Seth Davis recently had an updated college basketball rankings, one that is still a bit early but likely more accurate following NBA Draft decisions that had to be made by June 1.
It served as a reminder for me that the league is very likely to once again have a lot of good teams.
Davis, who writes for The Athletic, has Texas A&M at No. 8, noting that the Aggies return eight of their nine top scorers from last year’s NCAA Tournament team.
Davis ranks Arkansas No. 15 after the Razorbacks lost Jordan Walsh but kept Devo Davis following draft decisions. He ranks Tennessee No. 16 after the Vols lost Julian Phillips and Uros Plavsic to the draft but kept Josiah-Jordan James.
Alabama is No. 21 in Davis’ poll, thanks to the return of guards Mark Sears and Jahvon Quinerly and Kentucky is No. 25 after losing Oscar Tshiebwe and Chris Livingston to the draft and Antonio Reeves to the transfer portal.
It’s worth noting that Alabama and Arkansas are the finalists for North Dakota transfer portal forward Grant Nelson. Nelson visited Tuscaloosa and Fayetteville last week and a decision is imminent. He would elevate either program. Most believe, for what it’s worth, that Nelson is Alabama-bound.
5. The NBA season will come to an end this week, likely Monday night in Denver.
The Nuggets lead, 3-1, with Game 5 on deck. Miami will be a tough out, but all signs point toward a Denver title on Monday night.
For anyone who follows the NBA, a Nuggets title is a sign that patience is a virtue, that sticking to a plan and letting it mature organically is a viable route to the top of the mountain. The Nuggets built around Nikola Jokic, stuck with Jamaal Murray, believed in Michael Porter Jr., made a brilliant trade for Aaron Gordon and then drafted well around them.
Further, Denver is poised to contend for more titles in the coming years. Their core is young. Just last week, the Nuggets made a deal with Oklahoma City that should provide several cheap assets over the next 14 months or so, all the while giving the Thunder what could be a very valuable asset in 2029.
The Lakers and Clippers are nearing rebuilds, whether they like it or not. Memphis has a Ja Morant problem. Dallas has issues. So does Minnesota and Portland. Sacramento is a threat, but the Kings’ history is difficult to ignore. The Thunder are oh so young.
Denver’s window is wide open, even as it prepares to celebrate a title.
6. The Las Vegas Golden Knights are one win away from the first Stanley Cup victory in franchise history.
Las Vegas topped the Florida Panthers, 3-2, in Game 4 on Saturday night, taking a 3-1 series lead. The Golden Knights can close things out Tuesday night in Las Vegas.
"It's one win away from a lot of dreams, for a lot of guys," forward Chandler Stephenson, who scored twice for Las Vegas Saturday, said after the win. "It's different. It'll be a different game than the other ones. It's a lot more emotion, a lot more everything. Everyone knows what's going to be there. (We’ll) just try to play. Lot of emotion. Being at home too, everyone is going to be into it. Emotions will be high, adrenaline (pumping). All the cliches. Everyone is going to be ready.”
As ESPN.com noted, the numbers already weren't in the Panthers' favor heading into Game 4. Teams that took a 2-0 series lead in the Stanley Cup Final won the championship in 48 out of 53 series. Teams that won the first two games at home in the Final won the Cup in 38 of 41 series.
Now, the picture's even bleaker for the Panthers. Teams up 3-1 in a best-of-seven Stanley Cup Final have won 36 of 37 series. The only team in NHL history to rally from that deficit was the 1942 Toronto Maple Leafs, who came back from a 3-0 hole to defeat the Detroit Red Wings for the Cup.
As ESPN noted, Florida’s Matthew Tkachuk “isn't right. The Panthers star winger has been the heartbeat of this Cinderella run to the Stanley Cup Final. But the hit from Keegan Kolesar early in Game 3 may have been a series changer. While coach Paul Maurice admitted that Tkachuk was pulled by the concussion spotter and had to clear protocol -- later returning to the game -- he hasn't looked the same since, despite scoring the late equalizer in Game 3.
“In Game 4, Tkachuk was passing up shots he may usually take, taking slower velocity shots than we'd typically see, and perhaps most tellingly: shying away from some of the physical play we expect him to get involved in. He sat for most of the third period, despite sitting on the bench.
“After the game coach Paul Maurice wouldn't confirm Tkachuk's status for Game 4."We got two days off to assess that. Get some good rest and we'll make that decision (then).”
7. Novak Djokovic earned his record 23rd Grand Slam men's singles championship Sunday, breaking a tie with Rafael Nadal and moving three in front of now-retired Roger Federer, with a 7-6 (1), 6-3, 7-5 victory over Casper Ruud.
Nadal congratulated Djokovic on Twitter, tweeting that it was an "amazing achievement.”
"I knew that going into the tournament, going into the match, especially, today, that there is history on the line, but I try to focus my attention and my thoughts into preparing for this match in the best way possible to win, like any other match," Djokovic told ESPN.com "Of course, I would lie if I say that I didn't think about the finish line that is right there and that one more match is needed to win a trophy -- a historic one.”
As ESPN noted, Djokovic has now held the trophy at 11 of the past 20 grand slams, a remarkable run made even more so when considering that he did not participate in two majors during that span because he did not get vaccinated against COVID-19. Djokovic was deported from Australia in January 2022 before the Australian Open, and he was not allowed to fly to the United States ahead of last year's US Open under a rule that has since been lifted.
Throw away that idiocy and virtue signaling and it’s quite possible — if not downright likely — that Djokovic would be sitting at 26 major titles following Sunday’s victory. I would argue that Djokovic is the undisputed GOAT of the sport. It’s a debate those in the tennis world are having Sunday. Djokovic, for his part, is staying out of it.
"I leave those kind of discussions of 'who is the greatest?' to someone else. I have, of course, huge faith and confidence and belief [in] myself and for everything that I am and who I am and what I am capable of doing," Djokovic said.”So, this trophy obviously is another confirmation of the quality of tennis that I'm still able to produce, I feel.”
8. At the request of several subscribers and listeners, I try not to make this content item or the podcast I host daily anywhere near as personal as I once did.
However, I feel there’s some context needed here, so forgive me an exception. This past week, the biggest story in my household, the one that was discussed the most, had nothing to do with NCAA Super Regionals, the NBA or Major League Baseball. I live in a house with a 16-year-old, soccer-obsessed kid. On Saturday, he attended a watch party to see Manchester City take a 1-0 win over Inter Milan in the Champions League final. That game came days after the biggest news, arguably, in American soccer history — Lionel Messi was signing with Inter Miami of Major League Soccer.
That’s right. The biggest name in soccer is coming to America. If you don’t follow soccer, here’s some context. Messi is Tiger Woods. He’s Michael Jordan. He’s Tom Brady. He’s the GOAT. He’s a worldwide superstar. And he’s coming to MLS.
“The truth is that I had offers from another European team, but I didn’t even evaluate it because in Europe my idea was only to go to Barcelona,” Messi said. “After winning the World Cup and not being able to go to Barça, it was time to go to the American league to experience football in a different way and enjoy the day-to-day. Obviously with the same responsibility and the same desire to want to win and to always do things well. But more calmly.”
No, Messi doesn’t make MLS a threat to Major League Baseball or the NBA. However, he does give the league legitimacy. He absolutely attracts new eyes. Kids like my son, who watches the English Premiere League and La Liga and Bundasliga religiously, will suddenly pay real attention to MLS. And with the World Cup coming to North America in 2026, the sport is going to keep growing — likely on steroids — over the next three years.
Messi’s decision to come to Miami and the U.S. was huge. It will absolutely blaze a trail for future European stars and will undoubtedly change the way the game is viewed here. I suspect my son, had he been born 20 years later, would have had the opportunity to play college soccer on scholarship — on an actual men’s team, by the way; we have to specify that these days — and Messi’s move to the States, I believe, only expedited that future reality.
9. Let’s eat. Here’s our resident Parisian chef, Burton Webb, with Taste of the Place, Lesson 189 — Cherry Fountainbleaux.
Simplicity can be a wonderful bite. Look no further to a dessert that you use cottage cheese in that is lovely. Once you make this and try it, you will remake it again and again.
Tidbit #1: Think about macerating the cherries like strawberries when making strawberry shortcakes. You need to add the vinegar, sugar, and black pepper to the cherries and let them sit for 3 hours minimum in the fridge. This will allow the sugar and vinegar to break down the cherries to make them super soft. Tidbit #1.2: The mixture of acidity and sweetness makes a sauce called agro-dulce. Traditionally, you would make caramel in a pan and then add in your vinegar. Let that steep with your other flavors to form a viscous sauce. I believe The Ravine used to do this with their duck dish. Absolutely dynamite.
Tidbit #2: Make sure the whipped cream is over-whipped. It should not be smooth. Once the cottage cheese is added, it will smooth out the mixture.
Tidbit #3: As always, making desserts the day before is the rule. For this one, the exception is to marinate the cherries the morning of and then whip the cream and cottage chees just before serving.
Things you will need:
4 people
Preparation time - 10 minutes
Rest time - 3 to 4 hours
Glass of Cognac
Utensils needed:
Work surface and electric mixer
2 Mixing bowls
Strainer
Spatula
Measuring cups
Paper towels
Fridge
Ingredients:
2 ½ Cups heavy cream
2 ¼ Cups cottage cheese
¼ Cup powdered sugar
⅓ Cup + 2 Tbsp granulated sugar
2.5 Cups pitted cherries
⅓ Cup + 2 Tbsp raspberry vinegar
1 Pinch of black pepper
Mise en Plac
Step 1: Place your cherries, granulated sugar, vinegar, and black pepper in your first mixing bowl. Move around with a spoon to incorporate and then place in the fridge to marinate. Step 1.2: Pour the cottage cheese into the strainer that is set above the second bowl. Place this in the fridge to drain until you are ready to whip the heavy cream
Final
Step 2: Pour your cold heavy cream into your eclectic stand mixer along with the powdered sugar. Whip until the mixture is overwhipped. Add in the drained cottage cheese and fold. Place in your serving containers and then spoon over the cherry mixture. That’s it, enjoy!
From the Mississippian in Paris, Bon Appétit!
10. We’ll have coverage of recruiting and whatever else might pop up this week on RebelGrove.com. Until then, here are some links of interest to me — and hopefully, to you — for your reading pleasure:
Nuggets steamrolling their way through Heat: 'We all have an urgency to get this done'
Heat have finally run out of answers against the Nuggets in the NBA Finals
The hidden lives of interpreters to MLB's Asian stars: ‘These guys are lifelines’
New rules, old problems: Why MLB strikeouts are still soaring, with no end in sight
No pitcher has ever started a career quite like this
How do the Cubs not wind up selling at the trade deadline?
The Atlantic’s July/August Cover Story: “How Baseball Saved Itself” by Mark Leibovich
Pep Guardiola: The man behind the genius
Chandler Stephenson, who helped deny Golden Knights a Cup, helps put them on verge of one
Is Santa Monica's biggest "wave" crime?
California Bill Would Punish Parents Who Don't 'Affirm' Their Child's Gender Identity
Jeff Stelling: 'In 30 years of broadcasting, I never had a response like it'
Ron DeSantis's Approval Ratings Have Absolutely Cratered.
14 Shows to Fill the 'Succession' Void in Your Cold, Empty Heart
How Queer Theory Swallowed Gay Rights
All Hail the 'Mexican Martini,' a Tex-Mex Institution
Your French Press Is Good for So Much More Than Making Coffee
The sour is summer’s hot new drink — here’s how to make your own
