New Hampshire maintains “legislative silence”—HB 312 “Fair Play Act” failed/stalled. 0% State Income Tax = “New Hampshire Advantage” (saves 5-9% vs. MA, VT, ME). UNH: Opted IN to House settlement; “On to Victory” Funds (internal, tax-deductible) + “Granite State Collective” (external, commercial). Dartmouth: “Employee” precedent (NLRB Region 01, Laura Sacks ruling); union petition strategically withdrawn Dec 31, 2024 (preserved “Shadow Precedent”); Ivy League opted OUT of revenue sharing. NHIAA permits high school NIL (26th state) with “No Affiliation” condition. Here’s the complete guide.
New Hampshire’s NIL Evolution
New Hampshire’s “legislative silence” combined with 0% state income tax creates structural competitive advantage. Bifurcated landscape: UNH sprinting toward professionalization while Dartmouth defends amateurism.
NO State NIL Statute — HB 312 Failed:
- HB 312 “New Hampshire Fair Play Act” introduced 2025
- Sponsored by Rep. Michael Moffett (R-Merrimack) + 7 Republicans, 1 Democrat
- Would have: Codified rights, banned vice industries, prohibited direct school pay
- Status: “Retained in Committee” → died/tabled
- Why it failed: House settlement made “ban on direct pay” obsolete
- “Live Free or Die” ethos: Preference for market/institutional regulation
- Strategic benefit: “Blank slate” — no “bad laws” to repeal (unlike AL, FL)
0% State Income Tax — “New Hampshire Advantage”:
- One of 9 states with NO tax on earned income
- $50,000 NIL deal: $0 NH tax vs. ~$2,500 MA vs. ~$2,900 ME vs. ~$2,000 VT
- 5-9% effective “budget increase” vs. competitors in high-tax states
- UNH can match gross offers while beating net offers
- Transfer portal: “Net income” calculation becoming standard
- Belichick “Taxachusetts” critique applies to collegiate market
University of New Hampshire — “Opted In” to House Settlement:
- AD Allison Rich: Decisive choice to opt in
- America East Conference (most sports) / CAA (football)
- Benefits: Antitrust amnesty (10 years) + competitive flexibility
- Positions UNH as “modern” athletic department
UNH Hybrid Model — Two Pillars:
- Pillar 1: “On to Victory” Funds (Internal/Educational)
• University-managed, 100% tax-deductible
• Alston awards (~$6K annual cash for academics) + Cost of Attendance
• Title IX compliance, strategic control - Pillar 2: “Granite State Collective” (External/Commercial)
• Third-party entity (founded by Jamie Tedford, Class of ’91)
• Commercial NIL deals, brand connections, appearances
• “NIL Athlete Tokns” + “FanWall” technology
• NOT tax-deductible (IRS scrutiny) - Influxer partnership: Co-branded apparel (jerseys with name + UNH logo)
Dartmouth — “Employee” Precedent and Ivy League Opt-Out:
- NLRB Region 01: Director Laura Sacks ruled players ARE employees (2024)
- Men’s basketball voted 13-2 to join SEIU Local 560
- “Control” pillar: Coaching dictates practice, games, travel, media
- “Compensation” pillar: In-kind (early read admissions, equipment, meals)
- December 31, 2024: Strategically WITHDREW union petition
- Preserved “Shadow Precedent” — prevents federal reversal by new NLRB
- Ivy League opted OUT of House revenue sharing
- Still liable for back damages (pays for settlement it refuses to join)
- Uses “Influencer” platform for third-party opportunities
Johnson v. NCAA Parallel:
- Third Circuit: Are athletes entitled to minimum wage/overtime (FLSA)?
- “Economic realities” test similar to Sacks ruling
- If Johnson succeeds: Athletes = employees for wage purposes (regardless of union)
- Dartmouth vulnerable to FLSA claims despite union withdrawal
Why New Hampshire Matters:
New Hampshire = laboratory for tax-advantaged public university (UNH) vs. elite private college defending amateurism (Dartmouth). 0% income tax = 5-9% structural advantage. “Blank slate” (no state statute) = maximum flexibility. Dartmouth “Shadow Precedent” = dormant weapon for future labor challenges. Ivy League opt-out creates “economic isolation.” NHIAA Rule 47.1.3 permits HS NIL (26th state).
New Hampshire College NIL Rules
No state statute = governed by NCAA rules, House settlement terms, and institutional policy. Two distinct models: UNH (opted in) vs. Dartmouth/Ivy (opted out).
What New Hampshire Offers:
- 0% state income tax on NIL earnings (“Free State” advantage)
- Maximum operational flexibility (“blank slate” — no restrictive laws)
- Revenue sharing permitted (UNH opted in)
- Antitrust amnesty for opted-in schools
UNH Infrastructure (“Opted In”):
- “On to Victory” Funds: University-managed, tax-deductible, Alston awards
- “Granite State Collective”: Third-party commercial NIL
- Influxer partnership: Co-branded apparel
- Technology: “NIL Athlete Tokns” + “FanWall”
Dartmouth Infrastructure (“Opted Out”):
- NO revenue sharing (Ivy League opt-out)
- NO athletic scholarships (need-based aid only)
- “Influencer” platform for third-party opportunities
- “Shadow Precedent”: Laura Sacks ruling (employees) dormant but valid
New Hampshire High School NIL Rules
NHIAA became 26th state to explicitly permit NIL. “Permissive but Unaffiliated” approach codified in Article II, Section 6 (Amateur Status by-laws).
Key Facts:
- Governing Body: New Hampshire Interscholastic Athletic Association (NHIAA)
- Status: Permitted (26th state to explicitly permit)
- Rule: Article II, Section 6 (Amateur Status)
NHIAA “No Affiliation” Condition:
Permitted: Commercial endorsements, promotional activities, social media monetization. Critical caveat: NO affiliation with school team, school, or NHIAA. Cannot wear school uniform, use school logo, or reference specific high school team. “Nominal fee” for instructing/supervising youth sports explicitly allowed. Creates safe harbor for athletes to earn without losing eligibility.
Implied Vice Prohibitions:
While HB 312 failed, proposed bans on alcohol, tobacco, gambling, adult entertainment, controlled substances, and firearms reflect community standards. NHIAA maintains authority to enforce institutional policies on vice products and school IP usage.
College vs. High School: Key Differences
| Feature | College (No State Statute) | High School (NHIAA) |
|---|---|---|
| NIL Status | Legal (institutional policy) | Permitted (26th state) |
| State Statute | NONE (HB 312 failed) | NHIAA Art. II, Sec. 6 |
| Revenue Sharing | UNH: Yes / Dartmouth: No | N/A |
| School Logos/Uniforms | Allowed | Prohibited ("No Affiliation") |
| State Income Tax | 0% ("Free State") | 0% |
| Vice Industries | Per NCAA/institutional policy | Per NHIAA policy |
| Youth Instruction | Allowed | Nominal fee" explicitly allowed |
| Tax Deductible Funds | UNH "Victory Funds" = Yes | N/A |
The Key Distinction: New Hampshire’s “legislative silence” (HB 312 failed) = maximum flexibility. 0% state income tax = 5-9% structural advantage vs. MA, VT, ME. UNH hybrid model: tax-deductible “Victory Funds” + commercial “Granite State Collective.” Dartmouth “Shadow Precedent” (employees) dormant but valid. Ivy League opt-out = recruiting disadvantage vs. revenue-sharing schools. NHIAA “No Affiliation” condition for high school NIL.
What New Hampshire Athletes Can Do
College Athletes (UNH):
Earn NIL compensation (0% state income tax); Receive revenue sharing (House settlement); Work with “On to Victory” Funds (tax-deductible) or “Granite State Collective” (commercial); Sell co-branded apparel via Influxer; Sign endorsement deals with brands; Monetize social media accounts; Earn from camps, clinics, and appearances; Receive fan support through platforms like RallyFuel.
College Athletes (Dartmouth/Ivy):
Sign third-party commercial endorsements via “Influencer” platform; Monetize social media accounts; Earn from coaching clinics, internships; NO revenue sharing (Ivy League opt-out); NO athletic scholarships (need-based only).
High School Athletes:
Sign commercial endorsements (NO school affiliation); Promotional activities and social media monetization; Earn “nominal fee” for instructing/supervising youth sports; Build personal brand for college recruitment.
What New Hampshire Athletes Cannot Do
College Athletes:
Cannot endorse: gambling, tobacco, adult entertainment, controlled substances (NCAA rules); International students (F-1 visa): Cannot engage in active NIL on U.S. soil.
High School Athletes:
Cannot have ANY affiliation with school in NIL activity; Cannot wear school uniform, use school logo, or reference team; Cannot use school facilities for commercial shoots; Vice industry restrictions per NHIAA policy.
Both:
Must pay federal taxes (no state income tax in NH); Must maintain academic eligibility.
Compliance Requirements
For College Athletes:
UNH: Work with “On to Victory” Funds (educational) or “Granite State Collective” (commercial); Report deals per NCAA requirements; Use Influxer for co-branded merchandise; Avoid prohibited categories per NCAA rules. Dartmouth: Use “Influencer” platform; Understand NO revenue sharing (Ivy opt-out); Note: “Shadow Precedent” may affect future labor status.
For High School Athletes:
NEVER have affiliation with school in NIL activity; NEVER use school uniform, logo, or team reference; “Nominal fee” for youth instruction is explicitly permitted; Understand camps/clinics = legitimate NIL without eligibility risk.
For Parents:
For college: 0% state income tax = 5-9% advantage (“New Hampshire Advantage”); UNH hybrid model maximizes donor efficiency; Dartmouth “Shadow Precedent” = labor uncertainty; Ivy League opt-out = recruiting disadvantage. For high school: NHIAA permits NIL (26th state); “No Affiliation” condition = critical restriction; Youth instruction fees explicitly allowed; Safe harbor for earning without losing eligibility.
How Fans Support New Hampshire Athletes
New Hampshire has passionate Wildcat and Big Green fans—and now they can directly support athletes through NIL.
College Athletes:
Platforms like RallyFuel enable New Hampshire fans to support athletes at:
- University of New Hampshire – America East / CAA (Opted In)
- Dartmouth College – Ivy League (Opted Out)
- All sports—Hockey, Football, Basketball, and more
New Hampshire NIL Infrastructure:
UNH “On to Victory” Funds: University-managed, tax-deductible. Alston awards + Cost of Attendance. Title IX compliant. UNH “Granite State Collective”: Third-party commercial (Jamie Tedford, ’91). “NIL Athlete Tokns” + “FanWall” technology. NOT tax-deductible. Influxer partnership for co-branded apparel. Dartmouth “Influencer” Platform: Third-party opportunities only. No revenue sharing (Ivy League opt-out).
How It Works:
1. Create an account on RallyFuel.com or the mobile app
2. Select your New Hampshire school affiliation
3. Browse verified athletes currently on your program’s roster
4. Fuel athletes you want to support
5. Track your support through your fan dashboard
How It Works: When you purchase Fan Fuel, you’re purchasing Conditional NIL Engagement Rights (CNERs). If conditions are met, RallyFuel or its affiliate offers an NIL Agreement to the athlete. If conditions aren’t met—for example, if an athlete transfers—you receive an automatic refund.
Conditional Protection: RallyFuel’s conditional model protects Fan Fuel with automatic refunds if athletes transfer or conditions aren’t met. New Hampshire fans can support players without financial risk.
Important: Fan support through RallyFuel is voluntary and conditional. Fuel purchases are not charitable donations. RallyFuel is not a guarantor that any athlete will accept an NIL Agreement. Purchasing Fan Fuel does not guarantee athletic performance, playing time, or any specific outcome.
High School Athletes:
New Hampshire high school athletes may pursue NIL opportunities under NHIAA Article II, Section 6 provided they have NO affiliation with their school in any NIL activity. Creates safe harbor for earning without losing eligibility.
Learn More About the NIL Landscape
Name, Image, and Likeness plays an increasing role in college sports, and understanding how it works often requires more than individual articles or news updates.
RallyFuel is a platform focused on NIL-related topics across college athletics. It brings together information about athletes, NIL activity, and the broader structure behind modern college sports, helping readers explore the topic in more depth.
Frequently Asked Questions
Can New Hampshire high school athletes do NIL?
Yes. NHIAA (26th state to permit) allows commercial endorsements, promotional activities, social media monetization. Critical condition: NO affiliation with school (cannot wear uniform, use logo, reference team). “Nominal fee” for youth instruction explicitly allowed. Creates safe harbor for earning without losing eligibility.
What is the “New Hampshire Advantage”?
0% state income tax on NIL earnings. One of 9 states with no tax on earned income. $50,000 deal: $0 NH vs. ~$2,500 MA vs. ~$2,900 ME vs. ~$2,000 VT. Equals 5-9% effective “budget increase” vs. high-tax state competitors. UNH can match gross offers while beating net offers. Transfer portal: “Net income” calculation becoming standard.
What is the Dartmouth “Shadow Precedent”?
NLRB Region 01 Director Laura Sacks ruled Dartmouth basketball players ARE employees (2024). Team voted 13-2 to join SEIU Local 560. December 31, 2024: Strategically withdrew petition before federal NLRB could reverse ruling. Preserved ruling as “Shadow Precedent”—valid regional interpretation that athletes = employees. Dormant weapon awaiting favorable NLRB composition. Ivy League remains vulnerable to future labor challenges and Johnson v. NCAA (FLSA).
Why did the Ivy League opt out of revenue sharing?
Ivy League = “modernized amateurism” model. No athletic scholarships (need-based only). Opted out to maintain philosophical distinction. BUT: Still liable for back damages settlement (pays for benefits it refuses to join). Loses antitrust protection that settlement provides. “Economic isolation” may prove unsustainable as peers offer revenue-sharing packages.
What is UNH’s hybrid model?
Two pillars designed for different donor motivations: Pillar 1 “On to Victory” Funds: University-managed, 100% tax-deductible, Alston awards (~$6K for academics) + Cost of Attendance, Title IX compliant. Pillar 2 “Granite State Collective”: Third-party commercial (Jamie Tedford ’91), brand connections, appearances, “NIL Athlete Tokns” + “FanWall,” NOT tax-deductible. Maximizes total available capital for athlete retention.
What happens if an athlete I supported transfers?
If an athlete transfers or selects a different school during the conditional period, you receive an automatic refund to your original payment method. No manual request is required.
New Hampshire: Tax Advantage and Labor Laboratory
New Hampshire maintains “legislative silence”—HB 312 “Fair Play Act” failed/stalled, creating “blank slate” flexibility. 0% State Income Tax = “New Hampshire Advantage” (5-9% structural edge vs. MA, VT, ME, NY). UNH opted IN to House settlement; hybrid model: “On to Victory” Funds (internal, tax-deductible, Alston awards) + “Granite State Collective” (external, commercial, Jamie Tedford ’91, NIL Athlete Tokns). Dartmouth = labor laboratory: NLRB Region 01 Director Laura Sacks ruled players ARE employees (2024); union petition strategically withdrawn Dec 31, 2024 (preserved “Shadow Precedent”); Ivy League opted OUT of revenue sharing (still liable for back damages). NHIAA permits high school NIL (26th state) with “No Affiliation” condition.
For college athletes ready to maximize their NIL potential, RallyFuel provides fan-powered support with conditional protection. Explore verified New Hampshire athletes and start fueling today.


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