The Abandonment of International College Athletes by NIL Policy - North Carolina Law ReviewA new era in college sports dawned on July 1, 2021. College sports generate billions of dollars in revenue, and the National Collegiate Athletic Association announced that college athletes were (subject to various limitations and restrictions) entitled to earn money based upon name, image, and likeness (NIL) without losing eligibility to compete. This Article details the tax and employment prohibition issues facing foreign athletes, including the way in which current F visa rules may be deftly sidestepped by generating NIL income characterized by the Internal Revenue Service as passive rather than active.