Editing National Football League (section)

== Organizational structure ==
{{See also|Commissioner of the NFL}}
[[File:Roger Goodell (cropped).jpg|thumb|[[Roger Goodell]], [[National Football League Commissioner]] since 2006 (pictured in 2012)]]
At the corporate level, the National Football League considers itself a [[trade association]] made up of and financed by its 32 member teams.<ref>{{cite news|url=https://www.nytimes.com/2008/08/12/sports/football/12nfltax.html|title=N.F.L. Executives Hope to Keep Salaries Secret|last=Wilson|first=Doug|date=August 11, 2008|work=[[The New York Times]]|access-date=February 2, 2013|archive-url=https://web.archive.org/web/20130226081303/http://www.nytimes.com/2008/08/12/sports/football/12nfltax.html|archive-date=February 26, 2013|url-status=live}}</ref> Up until 2015, the league was an unincorporated nonprofit [[501(c)(6)]] association.<ref>{{cite news|title=To tax or not? The NFL's relationship with the IRS|work=[[USA Today]]|first=Brent|last=Schrotenboer|date=May 30, 2013|url=https://www.usatoday.com/story/sports/nfl/2013/05/29/nfl-sports-leagues-irs-tax-exemption/2370945/|access-date=January 30, 2013|archive-url=https://web.archive.org/web/20130530194639/http://www.usatoday.com/story/sports/nfl/2013/05/29/nfl-sports-leagues-irs-tax-exemption/2370945/|archive-date=May 30, 2013|url-status=live}}</ref> Section 501(c)(6) of the [[Internal Revenue Code]] provides an exemption from federal income taxation for "Business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues (whether or not administering a pension fund for football players), not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual."<ref>26 U.S.C. §&nbsp;501(c)(6)</ref> In contrast, each individual team, with the exception of the non-profit [[Green Bay Packers]],<ref>{{cite web|title=Community: Shareholders|url=https://www.packers.com/community/shareholders|publisher=Green Bay Packers| access-date=December 31, 2018|quote=Green Bay Packers Inc., has been a publicly owned, nonprofit corporation since Aug. 18, 1923, when original articles of incorporation were filed with Wisconsin's Secretary of State.|archive-url=https://web.archive.org/web/20180723003602/https://www.packers.com/community/shareholders|archive-date=July 23, 2018|url-status=live}}</ref> is subject to tax because they make a profit.<ref>{{cite magazine|url=http://tracking.si.com/2012/10/18/nfl-non-profit-tax-status-senator/|title=NFL targeted by Oklahoma senator for 'not-for-profit' tax status|date=March 5, 2012|magazine=[[Sports Illustrated]]|access-date=February 2, 2013|url-status=dead|archive-url=https://web.archive.org/web/20121127133646/http://tracking.si.com/2012/10/18/nfl-non-profit-tax-status-senator/|archive-date=November 27, 2012}}</ref>

In 2015, the NFL gave up its tax-exempt status following public criticism; in a letter to the club owners, Commissioner [[Roger Goodell]] labeled it a "distraction", saying "the effects of the tax-exempt status of the league office have been mischaracterized repeatedly in recent years… Every dollar of income generated through television rights fees, licensing agreements, sponsorships, ticket sales, and other means is earned by the 32 clubs and is taxable there. This will remain the case even when the league office and Management Council file returns as taxable entities, and the change in filing status will make no material difference to our business." As a result, the league office might owe around US$10&nbsp;million in income taxes, but it is no longer required to disclose the salaries of its executive officers.<ref>{{cite web|last1=Myers|first1=Gary|title=NFL no longer non-profit after giving up tax-exempt status|url=http://www.nydailynews.com/sports/football/nfl-no-longer-non-profit-giving-tax-exempt-status-article-1.2202484|website=[[New York Daily News]]|access-date=June 25, 2015|date=April 18, 2015|archive-url=https://web.archive.org/web/20150618033221/http://www.nydailynews.com/sports/football/nfl-no-longer-non-profit-giving-tax-exempt-status-article-1.2202484|archive-date=June 18, 2015|url-status=live}}</ref>

The league has three defined officers: the commissioner, secretary, and treasurer. Each conference has one defined officer, the president, which is essentially an honorary position with few powers and mostly ceremonial duties, including awarding the conference championship trophy.

The commissioner is elected by the affirmative vote of two-thirds or eighteen (whichever is greater) of the members of the league, while the president of each conference is elected by an affirmative vote of three-fourths or 10 of the conference members.<ref>NFL Bylaws, p. 26–27.</ref> The commissioner appoints the secretary and treasurer and has broad authority in disputes between clubs, players, coaches, and employees. He is the "principal [[executive officer]]"<ref name="NFL Bylaws, p. 28–35" /> of the NFL and also has authority in hiring league employees, negotiating television contracts, disciplining individuals that own part or all of an NFL team, clubs, or employed individuals of an NFL club if they have violated league by-laws or committed "conduct detrimental to the welfare of the League or professional football".<ref name="NFL Bylaws, p. 28–35" /> The commissioner can, in the event of misconduct by a party associated with the league, suspend individuals, hand down a fine of up to US$500,000, cancel contracts with the league, and award or strip teams of draft picks.<ref name="NFL Bylaws, p. 28–35" />

In extreme cases, the commissioner can offer recommendations to the NFL's executive committee, up to and including the "cancellation or forfeiture"<ref name="NFL Bylaws, p. 28–35" /> of a club's franchise or any other action, he deems necessary. The commissioner can also issue sanctions up to and including a lifetime ban from the league if an individual connected to the NFL has bet on games or failed to notify the league of conspiracies or plans to bet on or fix games.<ref name="NFL Bylaws, p. 28–35">NFL Bylaws, p. 28–35.</ref> The current Commissioner of the National Football League is Roger Goodell, who was elected in 2006 after [[Paul Tagliabue]], the previous commissioner, retired.<ref>{{cite news|url=https://www.washingtonpost.com/wp-dyn/content/article/2006/08/08/AR2006080801043.html|title=Owners Pick Goodell as NFL Commissioner|last=Maske|first=Mark|date=August 9, 2006|newspaper=[[The Washington Post]]|access-date=February 2, 2013|archive-url=https://web.archive.org/web/20121112005402/http://www.washingtonpost.com/wp-dyn/content/article/2006/08/08/AR2006080801043.html|archive-date=November 12, 2012|url-status=live}}</ref>

===Finances===
NFL revenue is from three primary sources: NFL Ventures (merchandising), NFL Enterprises ([[NFL Network]] and [[NFL Sunday Ticket]], which the league controls), and the television contract. The league distributes such revenue equally among teams, regardless of performance. {{asof|2019|2}}, each team receives $255&nbsp;million annually from the league's television contract, up 150% from $99.9&nbsp;million in 2010.<ref name="kcs20190206">{{Cite news |url=https://www.kansascity.com/sports/nfl/kansas-city-chiefs/article225279155.html |title=Kansas City Chiefs' tax returns provide rare look inside the business of pro football |last1=Hendricks |first1=Mike |date=February 6, 2019 |work=The Kansas City Star |access-date=February 10, 2019 |last2=Vockrodt |first2=Steve |language=en |archive-url=https://web.archive.org/web/20190212070621/https://www.kansascity.com/sports/nfl/kansas-city-chiefs/article225279155.html |archive-date=February 12, 2019 |url-status=live |df=mdy-all }}</ref>

Most NFL teams' financial statements are secret.<ref>{{cite report |url=http://pirate.shu.edu/~rotthoku/papers/The%20Economics%20of%20NFL%20Team%20Ownership.pdf#:~:text=With%20the%20notable%20exception%20of%20the%20Green%20Bay,upon%20which%20we%20can%20rely%2C%20including%20the%20following%3A |title=The Economics of NFL Team Ownership |publisher=Chicago Partners |last1=Murphy |first1=Kevin M. |last2=Topel |first2=Robert H. |access-date=May 15, 2025}}</ref> ''[[The Kansas City Star]]'' obtained the Kansas City Chiefs' tax returns for 2008–2010. According to the ''Star'', the team's revenue rose from $231&nbsp;million in 2008 to $302&nbsp;million in 2010. In 2010, two thirds of revenue came from the league: $99.8&nbsp;million from NFL Ventures ($55.3&nbsp;million) and NFL Enterprises ($44.6&nbsp;million), and the $99.9&nbsp;million share of the television contract. The remaining one third was from tickets ($42.4&nbsp;million), corporate sponsorships ($6.6&nbsp;million), food sales ($5&nbsp;million), parking passes ($4.7&nbsp;million), in-stadium advertising ($3.7&nbsp;million), radio contract ($2.7&nbsp;million), and miscellaneous sources.{{r|kcs20190206}}

The largest Chiefs expense in 2010 was $148&nbsp;million for players, coaches, and other employees. Of the $38&nbsp;million in operating income, [[Clark Hunt|Clark]], [[Lamar Hunt Jr.|Lamar Jr.]], two other children, and widow of former team owner [[Lamar Hunt]] divided $17.6&nbsp;million, and reinvested the remaining $20&nbsp;million into the team.{{r|kcs20190206}}

According to economist [[Richard D. Wolff]], the NFL's revenue model is in contravention of the typical corporate structure. By redistributing profits to all teams the NFL is ensuring that one team will not dominate the league through excessive earnings.<ref>{{cite web|url=http://www.democracyatwork.info/eu_women_s_movement_economics|title=Economic Update: Women's Movement Economics|access-date=February 22, 2017|archive-url=https://web.archive.org/web/20170222120102/http://www.democracyatwork.info/eu_women_s_movement_economics|archive-date=February 22, 2017|url-status=live|df=mdy-all}}</ref> [[Roger Noll]] described the revenue sharing as the league's "most important structural weakness", however, as there is no disincentive against a team playing badly and the largest cost item, player salaries, is capped.{{r|kcs20190206}}