NIRSA Services Corporation

Supporting the Vision and Mission of NIRSA Through Enterprise

The NSC is a wholly owned subsidiary of NIRSA that fulfills a very important role for the Association.

The NSC was formed in 1999 as gross revenues from sponsored or endorsed programs and advertising, unrelated to NIRSA’s tax-exempt educational function, became a substantial part of NIRSA’s income. If unrelated business income contributes a significant percentage of total revenue for a 501(c)(6) organization, such as NIRSA, its tax-exempt status can be jeopardized.

To help protect the non-profit status of NIRSA, the NSC oversees and manages the revenues and appropriate tax payments regarding unrelated business income from NIRSA sponsored or endorsed programs, and the sale of products with an advertising component. It also helps to protect the assets of the Association in the event of possible litigation directed against the Association due to its sponsorship or endorsement of an event.

A license agreement gives the NSC the right to use NIRSA’s mark (brand and logo) in the marketing and promotion of intramural and extramural sports events, contests and programs. Although the NSC organizes, promotes and administers certain events using a distinctive NSC mark (brand and logo), the good will and reputation of NIRSA (through the use of NIRSA’s mark) enhances these events.

The NSC manages the following programs for NIRSA:

• National Campus Championships Series (NCCS)
  • CGA – Collegiate Golf Alliance
  • NIRSA Collegiate Volleyball Sport Club Championships
  • NIRSA Collegiate Soccer Sport Club Championships
  • NIRSA Extramural Regional and National Basketball Championships
  • NIRSA Extramural Regional and National Flag Football Championships
  • USTA Campus Championship
  • “Tennis on Campus” program, sponsored by the United States Tennis Association
• NSC Sponsored Programs [Member's Only]
• American College of Sports Medicine (ACSM)
• BluefishJobs.com
• NIRSA Insurance (Summit America Insurance Services, L.C.)
• The University Network (TUN)

Legally, the NSC is a wholly-owned taxable subsidiary (C Corporation) of NIRSA, and NIRSA is the sole shareholder of the NSC. A formal services agreement documents, as required by the IRS, revenue and expense allocation between the two entities for labor, overhead and occupancy costs.

The NSC Board of Directors is comprised of seven members: six members are appointed at the NSC’s Annual Meeting of the Shareholder for staggered, three-year terms. The immediate Past President of NIRSA serves a one-year term. The NIRSA Executive Director serves as Vice President of the NSC, and is a non-voting member of the NSC Board.

A Services Agreement between NIRSA and the NSC regulates reimbursement and compensation practices between the two entities. For instance, NIRSA administers all payroll activities and then bills the NSC monthly for its share of direct labor expenses (compiled from NIRSA employee timesheets), at agreed-upon hourly rates for affected employees. The Services Agreement may be renegotiated as market rates change, or as the number of NSC-operated programs vary. For budgeting purposes, NIRSA estimates the amount of time that affected employees are expected to spend on various NSC programs during the course of an ensuing year. Indirect labor, such as reception, clerical assistance, and supervision, is included at a flat rate in the services/administration amount.