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

19 Pages Posted: 13 May 2010  

Andrew B. Delaney

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

Date Written: 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.

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

Suggested Citation

Delaney, Andrew B., Taking a Sack: The NFL and its Undeserved Tax-Exempt Status (May 11, 2010). Available at SSRN: or

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)


Vermont Law Review ( email )

68 North Windsor Street
P.O. Box 60
South Royalton, VT 05068
United States


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