I agree with what's in bold. It's way too easy to get tax exempt status.
And yes, an NIL collective is less deserving of other organizations of tax exempt status. It's a brand new idea that exists for boosters to funnel money to college athletes. Giving them a charitable arm - which isn't always the case - is a savvy but shady way to make them look more legit. It's like the glut of religious charter "schools" that exist to house a basketball program. We shouldn't be letting this stuff fool us.
The people who have the ability to throw big money at athletes to benefit their alma maters are going to be a lot of the same people who know how to get around paying taxes. It's no wonder they've already found a way to combine tax avoidance and aggressive boosterism in the earliest days of NIL's existence.