Sunderland chairman Niall Quinn says the club has to protect its loyal supporters when considering how to deal with the Government's VAT cut.
Quinn, 42, was speaking as the club announced ticket prices would remain the same and that any profits would be re-invested in grassroots football.
"It's been very tricky when considering how to pass on that benefit to our fans," he told BBC Look North.
"We have to protect season ticket holders who went over the line."
Attendances have fallen at Sunderland in recent games with just 35,222 attending the West Ham clash on Sunday compared to 43,259 who attended the opening day visit of Liverpool.
But Quinn remains sympathetic to the plight of supporters who face their own financial hardships at the current time.
"Our attendances are falling but I'm not here complaining and saying 'come out and support your club'," he said.
"I understand fully what's happening out there. No business is out there enjoying itself and it's really tough.
We will pass on every single benefit, it's our way of saying we're not taking the money
Niall Quinn
"All I can say is, we're here for people. They'll come and support us when they can and what's most important is that people can stand on their own two feet.
"We see ourselves as a fan-orientated club and we know people will come when they can."
The crux of Sunderland's rechanneling of funds will be a scheme that provides kit for junior football teams across the region.
And Quinn believes the concept was the fairest way of redistributing costs.
"We will pass on every single benefit, it's our way of saying we're not taking the money," he said.
"Football is our business, teams will find it hard to get kits from the printers and we're trying to take that pain away from them and we think both sides will be happy with that solution.
"We're finding it very difficult to redistribute the money and we hope it will be universally accepted as the right thing to do."
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