Christoph Breuer, PhD, is a full professor (W3 level) in the Institute of Sport Economics and Sport Management at the German Sport University Cologne. His research interests include labor economics, non-profit economics, economics of physical activity, the development of non-profit sport clubs, and sport sponsorship.Thomas Breuer, M.Sc., is a research associate and PhD student in the Institute of Sport Economics and Sport Management at the German Sport University Cologne. His research interests include organizational, strategical and financial aspects of non-profit and for-profit sport organizations, as well as non-profit economics.