<P> FBS teams are allowed a maximum of 85 players receiving athletically - based aid per year, with each player allowed to receive up to a full scholarship . FCS teams have the same 85 - player limit as FBS teams, but are only allowed to give aid equivalent to 63 full scholarships . FCS teams are allowed to award partial scholarships, a practice technically allowed but essentially never used at the FBS level . </P> <P> FBS teams also have to meet minimum game attendance requirements (average 15,000 people in actual or paid attendance per home game), while FCS teams do not need to meet minimum attendance requirements . </P> <P> Another difference is postseason play . Since 1978, FCS teams have played in the NCAA Division I Football Championship, a playoff tournament to determine a NCAA - sanctioned national champion . Meanwhile, the FBS teams play in bowl games, where various polls rank the number one team after the conclusion of the bowl games . Starting with the 2014 postseason, a four - team playoff called the College Football Playoff replaced the previous one - game championship format . Even so, Division I FBS football is still the only NCAA sport in which a yearly champion is not determined by an NCAA - sanctioned championship event . </P> <P> Division I athletic programs generated $8.7 billion in revenue in the 2009--2010 academic year . Men's teams provided 55%, women's teams 15%, and 30% was not categorized by sex or sport . Football and men's basketball are usually a university's only profitable sports, and are called "revenue sports". The BYU Cougars, for example, in 2009 had revenue of $41 million and expenses of $35 million, resulting in a profit of $5.5 million or about 16% margin . Football (60% of revenue, 53% profit margin) and men's basketball (15% of revenue, 8% profit margin) were profitable; women's basketball (less than 3% of revenue) and all other sports were unprofitable . From 2008 to 2012, 205 varsity teams were dropped in NCAA Division I--72 for women and 133 for men, with men's tennis, gymnastics and wrestling hit particularly hard . </P>

How many roster spots on a college basketball team