NFL Collective Bargaining Agreement
Revenue Accounting and Calculation of the Salary Cap
Section 5Joint Contribution Amount
For each League Year, each NFL Club shall contribute 1/32 of the Joint Contribution Amount for that League Year, 47.5% of which total Joint Contribution Amount shall reduce the Player Cost Amount (by acting as a credit against AR). For the 2020 League Year, the Joint Contribution Amount shall be $85.323 million, of which: (a) 40% shall be dedicated, as determined by the NFLPA, among the Former Players Benefit Trust (for healthcare or other benefits, funds, or programs for retired players), Former Player Labor–Management Cooperation Committee Trust, Former Player Life Improvement Plan (as described in Article 63), and the Non-vested Former Player Wellness Plan (as described in Article 63A) or any other former player benefits programs at the discretion of the NFLPA; (b) 20% shall be dedicated to the Player Care Foundation, Gene Upshaw Player Assistance Trust Fund, and/or other charitable organizations providing similar charitable services to former players in financial need, as agreed to by the parties; (c) 20% shall be dedicated to medical research, as agreed to by the parties; and (d) 20% shall be dedicated to other charities as determined by the NFL, including the NFL Foundation and/or Youth Football or successor organizations. With respect to the 20% portion that shall be dedicated to medical research, the parties have agreed that; (1) for the 2020 League Year, this portion shall be allocated equally between the NFL and the NFLPA, in their respective discretion, for medical research, consistent with the August 20, 2013 side letter ; and (2) for the 2021–2030 League Years, this portion shall be allocated one-third to the Joint Engineering Committee, one-third to the NFLPA to be used in its discretion for medical research, and one-third to the NFL to be used in its discretion for medical research. The Joint Contribution Amount shall increase by 5% each subsequent League Year, and the allocation described in the preceding sentence shall be adjusted pro rata to reflect such increase. In the event that the Joint Contribution Amounts dedicated pursuant to this Subsection are not spent or used in their entirety in the specified League Year, any such remaining amounts shall remain available in future League Years to be used only pursuant to the identified categories above. (In no event, however, shall any remaining Joint Contribution Amounts from a prior League Year be trued up for purposes of the calculation of the Salary Cap.).