ABSTRACT
As esports revenues continue to increase, the need to ensure that every individual involved is maximizing their earned funds becomes even more pressing. One of the most important benefits of many formal business organizations is that the entity may protect the business entity organizer’s personal assets. Additionally, some of the third parties that the team or gamer works with could require that any payment to them is made with the entity’s Employer Identification Number, as opposed to paying them personally. It is clear that the use of a business entity provides unique protections and benefits for its owners. The existence of a corporate entity provides unique benefits for professional esports organizations. There are many aspects that a potential investor may scrutinize when conducting their due diligence prior to investing in an esports team. Esports teams and organizations earn income from many of the same sources as professional gamers and content creators.
