'[C]ritics say... sports have strayed too far from their non profit purpose of education to qualify as a charity. They note that the NCAA pays high salaries -- Brand makes $870,000 -- and competes with for-profit pro sports leagues in areas such as television and sponsorships.

"In the case of big-time college sports, the activity itself is becoming increasingly non-educational," said University of New Haven Professor Allen Sack, a starter on Notre Dame's 1966 national champion football team. "But as long as Myles Brand can argue that the University of Michigan is under the same umbrella as (small schools such as) Wesleyan University, he can cloak the issue."'