I 

113TH CONGRESS 

2D SESSION H. R. 5100 

To amend the Higher Education Act of 1965 to require institutions of 

higher education to report revenue generated by each sports team, and 

for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 14, 2014 

Mr. PRICE of North Carolina (for himself and Mr. PETRI) introduced the following bill; which was referred to the Committee on Education and the 

Workforce 

A BILL 

To amend the Higher Education Act of 1965 to require 

institutions of higher education to report revenue generated by each sports team, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Standardization of Col5 legiate Oversight of Revenues and Expenditures Act’’ or 

6 ‘‘SCORE Act’’. 


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1 SEC. 2. REPORTING BY INSTITUTIONS OF HIGHER EDU2 CATION ON ATHLETIC REVENUE AND EX3 PENSES. 

4 Section 485(g) of the Higher Education Act of 1965 

5 (20 U.S.C. 1092(g)) is amended— 

6 (1) in paragraph (1), by adding at the end the 

7 following: 

8 ‘‘(K) The amount of revenue generated by 

9 each of the following categories, disaggregated 

10 by each sports team, if applicable: 

11 ‘‘(i) Ticket sales. 

12 ‘‘(ii) Student fees. 

13 ‘‘(iii) Distributions from any other 

14 intercollegiate athletic association, con15 ference, or tournament. 

16 ‘‘(iv) Appearance guarantees and op17 tions. 

18 ‘‘(v) Contributions from alumni and 

19 others. 

20 ‘‘(vi) Compensation and benefits pro21 vided by third-party support. 

22 ‘‘(vii) Concessions, programs, nov23 elties, and parking. 

24 ‘‘(viii) Broadcast and media rights, 

25 reported separately for television, radio, 

26 internet, and print. 


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1 ‘‘(ix) Royalties, advertising, and spon2 sorship. 

3 ‘‘(x) Sports camps. 

4 ‘‘(xi) Endowment and investment in5 come, reported separately for each source 

6 of such income. 

7 ‘‘(xii) Direct institutional support. 

8 ‘‘(xiii) Indirect institutional support 

9 for facilities, services, and administrative 

10 support. 

11 ‘‘(xiv) Direct government support, re12 ported separately by State government, 

13 local government, Federal Government. 

14 ‘‘(L) The expenses attributable to each of 

15 the following categories, disaggregated by each 

16 sports team, as applicable: 

17 ‘‘(i) Grants-in-aid. 

18 ‘‘(ii) Guarantees and options. 

19 ‘‘(iii) Total salaries and benefits, and 

20 salaries and benefits paid by the institution 

21 and by third parties, respectively, to head 

22 coaches, to assistant coaches, and for ad23 ministrative salaries. 

24 ‘‘(iv) Severance pay. 

25 ‘‘(v) Team travel. 


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1 ‘‘(vi) Recruiting. 

2 ‘‘(vii) Equipment, uniforms, and sup3 plies. 

4 ‘‘(viii) Fundraising. 

5 ‘‘(ix) Marketing and promotion. 

6 ‘‘(x) Game expenses. 

7 ‘‘(xi) Medical. 

8 ‘‘(xii) Membership dues. 

9 ‘‘(xiii) Sports camps. 

10 ‘‘(xiv) Spirit groups. 

11 ‘‘(xv) Transfers to the institution. 

12 ‘‘(xvi) Debt service payments. 

13 ‘‘(xvii) Athletic facility maintenance 

14 and rental. 

15 ‘‘(xviii) Indirect facilities and adminis16 trative support. 

17 ‘‘(xix) Education and general expenses 

18 of the institution— 

19 ‘‘(I) including instruction, re20 search, public service, academic sup21 port, student services, instructional 

22 support, and scholarships and fellow23 ships; and 

24 ‘‘(II) which do not include ex25 penses with respect to auxiliary enterVerDate Mar 15 2010 03:03 Jul 18, 2014 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H5100.IH H5100

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1 prises, hospitals, or independent oper2 ations.’’; 

3 (2) in paragraph (5)— 

4 (A) by striking ‘‘the term’’ and inserting 

5 the following: 

6 ‘‘(A) the term’’; 

7 (B) by striking the period at the end in8 serting ‘‘; and’’; and 

9 (C) by adding at the end the following: 

10 ‘‘(B) the terms listed in each of the cat11 egories under subparagraphs (K) through (L) 

12 of paragraph (1) shall be defined by the Sec13 retary by regulation, developed in consultation 

14 with the Secretary of the Treasury and the task 

15 force described in paragraph (6)(A), and such 

16 definitions shall be updated in accordance with 

17 paragraph (6)(B).’’; and 

18 (3) by adding at the end the following: 

19 ‘‘(6) TASK FORCE; DEFINITION UPDATES.— 

20 ‘‘(A) TASK FORCE.—The Secretary shall 

21 appoint a task force of nonprofit and higher 

22 education accounting experts, professionals, and 

23 organizations representing each of the fol24 lowing: 


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1 ‘‘(i) Institutions of higher education 

2 that are members of division I of National 

3 Collegiate Athletic Association. 

4 ‘‘(ii) Institutions of higher education 

5 that are members of division II of National 

6 Collegiate Athletic Association. 

7 ‘‘(iii) Institutions of higher education 

8 that are members of division III of Na9 tional Collegiate Athletic Association. 

10 ‘‘(B) UPDATING DEFINITIONS.—The Sec11 retary, on a biannual basis and in consultation 

12 with the task force described in subparagraph 

13 (A), shall review each definition under para14 graph (5)(B) and, if necessary, update such 

15 definition in accordance with generally accepted 

16 accounting principles or significant changes in 

17 the national system of intercollegiate athletics. 

18 ‘‘(7) SPECIAL RULE.—An institution of higher 

19 education that submits the information described in 

20 subparagraphs (K) through (L) of paragraph (1) to 

21 an intercollegiate athletic association for an aca22 demic year, and such information is verified by an 

23 independent audit and certified by chancellor of the 

24 institution, may, in lieu of submitting such informa25 tion under paragraph (1), request such association 


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1 to directly submit such information to the Secretary 

2 on behalf of the institution for such academic year.’’. 

3 SEC. 3. PROGRAM REQUIREMENTS. 

4 Section 487(a) of the Higher Education Act of 1965 

5 (20 U.S.C. 1094(a)) is amended by adding at the end the 

6 following: 

7 ‘‘(30)(A) An institution will not be a member of 

8 any intercollegiate athletic association or participate 

9 in any national intercollegiate athletics competition 

10 organized by any person, unless such association or 

11 person reports, on an annual basis, to the Secretary 

12 the following, disaggregated by sport, athletic event, 

13 or contract, as applicable: 

14 ‘‘(i) Total generated revenue and 

15 amount of revenue generated by each of 

16 the following categories: 

17 ‘‘(I) Total ticket sales. 

18 ‘‘(II) Distributions from other 

19 intercollegiate athletic organization or 

20 person. 

21 ‘‘(III) Cash contributions. 

22 ‘‘(IV) Dues and other assess23 ments from member institutions of 

24 higher education. 

25 ‘‘(V) Third-party support. 


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1 ‘‘(VI) Merchandise. 

2 ‘‘(VII) Concessions, programs, 

3 and novelties. 

4 ‘‘(VIII) Broadcast and media 

5 rights, reported separately for tele6 vision, radio, internet, and print. 

7 ‘‘(IX) Endowment and invest8 ment income, reported separately for 

9 each source of such income. 

10 ‘‘(X) Other corporate sponsor11 ship. 

12 ‘‘(XI) Royalties, advertising, and 

13 sponsorship. 

14 ‘‘(XII) Net assets. 

15 ‘‘(XIII) Direct government sup16 port, reported separately by State gov17 ernment, local government, or Federal 

18 Government. 

19 ‘‘(XIV) Any other category deter20 mined appropriate by the Secretary. 

21 ‘‘(ii) Amount of expenses attributable 

22 to each of the following categories: 

23 ‘‘(I) Disbursements to institu24 tions of higher educations, athletic 

25 conferences, or other persons. 


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1 ‘‘(II) Salaries and benefits. 

2 ‘‘(III) Severance pay. 

3 ‘‘(IV) Equipment, uniforms, and 

4 supplies. 

5 ‘‘(V) Fundraising. 

6 ‘‘(VI) Marketing and promotion. 

7 ‘‘(VII) Game expenses. 

8 ‘‘(VIII) Medical. 

9 ‘‘(IX) Facility construction. 

10 ‘‘(X) Facility maintenance and 

11 rental. 

12 ‘‘(XI) Capital investment. 

13 ‘‘(XII) Debt service payments. 

14 ‘‘(XIII) Charitable donations. 

15 ‘‘(XIV) Any other category deter16 mined appropriate by the Secretary. 

17 ‘‘(iii) Executive compensation sched18 ules. 

19 ‘‘(B) The Secretary shall— 

20 ‘‘(i) define by regulation, developed in 

21 consultation with the Secretary of the 

22 Treasury and the task force described in 

23 section 485(g)(6)(A), the terms listed in 

24 each of the categories under subpara25 graphs (A); and 


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1 ‘‘(ii) on a biannual basis and in con2 sultation with such task force, review each 

3 definition under clause (i) and, if nec4 essary, update such definition in accord5 ance with generally accepted accounting 

6 principles or significant changes in the na7 tional system of intercollegiate athletics.’’. 

Æ 


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