The former head of UCLA's football operations on Thursday denied any wrongdoing related to a report that exposed the school's athletic department's efforts to funnel zero donations through his nonprofit charity.
A story published by a college football whistle-blowing website. foiaball.com showed emails from UCLA athletic department officials directing payments intended for Bruins for Life, the former team of the school's NIL football program, through Shelter 37 Inc., a tax-exempt charity that purports to expand home ownership and help local youth through a variety of activities.
Donating through Shelter 37 will provide a tax deduction not available to those donating directly to Bruins for Life (standard practice in the NIL industry), but it also raises questions about potential conflicts of interest and control over funds, given that James Washington most recently ran Bruins for Life and remains Shelter 37's president.
The article also questioned Shelter 37's charitable efforts and suggested that UCLA athletic department officials encouraged evasion of Internal Revenue Service guidelines regarding so-called donor-advised funds by funneling money to Shelter 37 that could not be given to other firms that took a more conservative approach to NIL rules.
Letters received foiaball.com a public records request revealed that nearly half a million dollars in donations intended for Bruins for Life flow through Shelter 37, with school officials asking anyone who sent their money through the latter organization to indicate that it was for NIL football.
Washington said there was nothing wrong with the agreement, which was approved by UCLA and involves full transparency.
“There’s nothing going on between Shelter 37, UCLA and Bruins for Life that’s in the closet,” Washington, a former UCLA quarterback who went on to win two Super Bowls with the Dallas Cowboys, told The Times. “Everything was discussed, every step, every action that I took towards NIL, every step – accounting and everything else – was processed and transferred to UCLA.”
In a statement, a UCLA athletic department spokesperson said, “UCLA Athletics operates with integrity and transparency, consistent with industry best practices. Our development team educates potential donors on a range of giving opportunities, including ways to support our student-athletes.”
In what Washington called an unrelated move confirmed by an athletic department official, UCLA recently transferred its NIL football operations to new management, allowing the Bruins for Life to become an alumni football club. Washington said the Bruins for Life website will be temporarily inactive as part of this transition and that it will continue to have zero component providing players with community outreach opportunities.
Along with longtime UCLA donor John Manuk, Washington led fundraising efforts for the Bruins for Life organization when it debuted in October 2024 as the new NIL arm of UCLA football.
“This is really exciting,” UCLA athletic director Martin Jarmond said at the time, “because it will really support our football student-athletes.”
foiaball.com The article claimed that Bruins for Life's website states that it is not a 501(c)(3) organization, meaning that any donations it accepts are not tax deductible. The website directed those wishing to donate to Shelter 37, a 501(c)(3) organization that said it could receive tax-deductible donations.
The article reported that Shelter 37's 2024 IRS 990 tax form: published by ProPublica, showed a jump in revenue to $4.8 million in 2024, up from $800,000 the previous year. The document said $3.6 million was raised for the Bruins for Life NIL program, but only $200 for scholarships for at-risk youth.
Washington said the latest figure is misleading because Shelter 37 is not a scholarship organization, although it helps at-risk children through a variety of community services. The Times reviewed one tax document, Shelter 37, which reported spending nearly seven figures on scholarships, educational programs and housing.
“It’s when people don’t check the facts,” Washington said, “but just put out information and just try to make the story bigger than it needs to be.”
Over the years, Washington said, Shelter 37 has held many community events, such as turkey drives, football camps for inner-city kids and “I'm Going to College” days, during which the organization paid for buses to transport students to football games at the Rose Bowl.
foiaball.com The article alleged that Shelter 37 was being used as a workaround for donor-advised funds that were in limbo. One UCLA athletic department employee, informed of the rejection of one donor-advised fund, forwarded the message to other internal fundraisers along with the message: “FYI. Here is the information for Shelter 37 for DAF gifts.”
A new home for donor-advised funds was needed after another NIL firm, Blue Print Sports, ceased its charitable activities following an IRS recommendation and its legal counsel saying there was “no way forward.” According to documents verified foiaball.com A UCLA athletic department official sent an email to Washington shortly after the IRS guidance was released, informing him of a $15,000 donation through Bank of America to benefit Bruins for Life.
Washington said there is nothing illegal about accepting donor-advised funds and that every step his organizations take is within the rules.
“Any dollar that is given to me has a track record, and we have a communications document that shows what worked out and how it was received,” Washington said. “They [UCLA athletic officials] know exactly what went into the accounts, they know exactly what came out because everything was disclosed and we communicated and I acted as a vessel during the Wild Wild West, trying to help the UCLA football program succeed in this new era of what we call ZERO.”
