are changed for not-for-profit schools or not. If the federal tax codes are changed and depending on those changes, then it could lead to a variety of changes. Some schools (probably public universities) could decide to spin their athletic departments off into their own entities and the university continues the relationship as a sponsor. Some private schools may opt to go the for-profit route (i.e. Grand Canyon University) and continue with the status quo without missing a beat. Not sure if the states will allow their public universities to go the for-profit route or not. You may even see schools go back to when athletics were more of a club status and schools didn't offer athletic scholarships.

Now assuming athletics maintains a structure similar to what we see today, I do think the NCAA will restructure itself into groups where the schools are more alike than how things are structured now. It will mean more division levels and fewer teams per division level. I do think it could even be sport driven instead of conference driven. Since the power schools will be at the top, then I don't think you will see conferences per se. Instead you will see the schools decide to pool their resources to negotiate network deals. Structurally it would be similar to what you see with the NFL and they may even organize themselves on the athletic field in the same way as the pro leagues. The word "conference" would then take on the same meaning as it does with the NBA, NFL, or NHL.