470
Opinion of the Court
trolling authority over a federally funded program to another entity, the controlling entity is covered by Title IX regardless whether it is itself a recipient. See id., at 41-46; Brief for United States as Amicus Curiae 20-27.
As in Roberts v. Galen of Va., Inc., ante, at 253-254, and United States v. Bestfoods, 524 U. S. 51, 72-73 (1998), we do not decide in the first instance issues not decided below.
* * *
For the reasons stated, we conclude that the Court of Appeals erroneously held that dues payments from recipients of federal funds suffice to subject the NCAA to suit under Title IX. Accordingly, we vacate the judgment of the Third Circuit and remand the case for further proceedings consistent with this opinion.
It is so ordered.
United States as Amicus Curiae 19-20. We, of course, are not positioned to make or currently review factfindings on any alternative theory urged by respondent.
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