You are wrong. Contributions of property to partnerships are nontaxable events unless there are unusual circumstances. And distributions of property are nontaxable events provided the partners have sufficient basis in their partnership interests.
By "paying dues" to a non profit the money does not come back as income and it is an expense to the owners reducing their taxable income. The non profit in this case loans the money to the owners interest free in a stadium fund and probably in many other funds. They have use of their money and save taxes.
There are rules that apply to below market rate loans that you should familiarize yourself with before you make posts like the one above. You might also look into the concept of self-charged interest.
Ok Poodle brain you explain just why the NFL wants a non profit entity and how this entity amassed over a billion dollar of assets if it disburses all it's profits.
Post these rules that apply to non profits who must have a stated mission and their limitations on below market loan rates to accomplish these missions. You should look into things like before you post what you have posted.
When you get finish with that just tell us why such an entity has over $600 million in loans to contributing members on it's books. The reports say those loans are interest free. There is no way they could do this with partnerships or LLCs.
Why would they want a partnership if they can have this non profit entity? You are right contributions to partnerships are non taxable for the partnership but they are not expenses for the contributor---they are assets of the contributor. If I put $6 million in a partnership it is simply an investment and means nothing in and of itself income wise. If however I am billed $6 million for dues by a non profit it is an expense to me that offsets $6 million in income which at a 30% tax rate saves me $1.8 million in taxes. Now these guys control what the non profit does and one of the things it does is loan the contributors their money back for no interest.
It is plain as day they are using this entity to avoid taxes for the owners. Now why you have problems seeing that is beyond me.
All this stuff you are saying is right for most of us. That is why it is wrong that Congress made exceptions for these sports teams. That is why it is BS they can do it and it is why Coburn---a very good friend of taxpayers---wants to stop it.
Now would you like to talk about how the PGA benefits from the same law?