I made the "ObamaBowl Tax" comment and while I wrote it in jest, I'll give you a perfect comparison:
The SunBelt Bowl profit distribution ONLY involves teams within the conference that go to a bowl. Every team will have to share a portion of their profits, that share going into a pot. The profit is determined after expenses are subtracted out of the total profit (and there may be some leeway here) BUT one thing is known already; if there is anyone that will make a "profit", it will be the CAJUNS. So in reality, the conference will be taking money from the richest (say something like over $250k) to be able to distribute to the poor (the other three bowl teams).
Does that sound anything like passing a tax only on the upper 2% of the people?