Assessment of Colombo’s Education Argument


  • Scott Kretchmar Penn State University



Recent proposals by John Colombo (2009) have important implications for athletic reform. He recommends using the tax code to effect changes in the way big-time athletic departments operate. One leg of his three-part proposal places an emphasis on the educational value of athletics. Specifically, Colombo identifies broad-based athletic participation as one condition for meeting the letter and spirit of Section 501(c)(3) of the Internal Revenue Code. In this essay, I analyze the two key components of this proposal—the requirements of participation and the nature of educational value. I review current athletic policies and practices and then speculate on changes that might be needed if Colombo’s proposal were adopted.

Author Biography

Scott Kretchmar, Penn State University

The author is a professor of Exercise and Sport Science at Penn State University, State College, PA, and the editor of JIS.




How to Cite

Kretchmar, S. (2009). Assessment of Colombo’s Education Argument. Journal of Intercollegiate Sport, 2(2), 184–201.



A Symposium On Tax-Law And Athletic Reform