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Taking a Sack: The NFL and its Undeserved Tax-Exempt Status

Andrew B. Delaney

Martin & Associates, P.C.; Vermont Law Review

May 11, 2010

This is an article about the NFL's tax status with some humor thrown in. Enjoy. I've tried to make it readable. Here's the mandatory roadmap: Part I of this article discusses the NFL’s current tax status. Part II attempts to put the NFL’s tax and antitrust exemption in proper context. Part III analyzes the NFL business model from a critical perspective, asking whether the NFL’s nonprofit staus is deserved. More importantly, Part III begins with a great Dave Barry quote. This piece concludes, more or less, that the NFL should stop blowing smoke up a certain orifice of the American taxpayer and start paying its taxes.

Number of Pages in PDF File: 19

Keywords: NFL, Tax-Exempt, G3, Stadium Loans, Antitrust, 990, salaries, nonprofit, 501(c)(6)

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Date posted: May 13, 2010  

Suggested Citation

Delaney, Andrew B., Taking a Sack: The NFL and its Undeserved Tax-Exempt Status (May 11, 2010). Available at SSRN: http://ssrn.com/abstract=1605281 or http://dx.doi.org/10.2139/ssrn.1605281

Contact Information

Andrew B. Delaney (Contact Author)
Martin & Associates, P.C. ( email )
PO Box 607
Barre, VT 05641
United States
802-479-0568 (Phone)
802-479-5414 (Fax)
HOME PAGE: http://www.martinassociateslaw.com
Vermont Law Review ( email )
68 North Windsor Street
P.O. Box 60
South Royalton, VT 05068
United States
HOME PAGE: http://www.vermontlawreview.org

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