money for athletics in other institutions is spread out to academics, but doesn't need to be at BYU.  In other words, rather than funding athletics directly with tithing, they just push more into academics so that athletic revenue isn't diverted.  Maybe another way of thinking about it is that athletic revenue might be more like $90M if the subsidies were truly shown.  I realize that is more to the point of expenditure rather than revenue, but they seem related in my non CPA mind.