Unless Gov. Tom Wolf dramatically extends his guidelines for capacity at outdoor gatherings, Penn State’s football season will be conducted in front of rows and rows of empty seats at Beaver Stadium.

In addition, even if games are played, Penn State athletic director Sandy Barbour said revenue losses will be in the “high eight figures, reaching nine figures in the case of no competition.”

The first game in the 10-game, Big Ten-only season (five home, five away) is scheduled for Sept. 5 against Northwestern.

In a letter to season ticket holders, Barbour explained Wolf’s limits on outdoor events is 250 people (25 indoors).

“Therefore, under the current conditions and current state orders,” she wrote, “our fall sports events would be conducted without fans in the general seating areas of our facilities.”

But Penn State officials are working with the Governor’s office to be prepared in the event the restrictions are reduced.

“We continue to work with the Governor’s office to discuss, and possibly be prepared for the opportunity to have spectators at our fall sporting events,” Barbour wrote.

“Despite the current state orders, we continue to refine our plans to welcome Nittany Lion fans, should the conditions and orders be revised to accommodate spectators at events. These plans will have the safety and well-being of our student-athletes, coaches, staff, fans and community at the forefront.

“Let me be clear; we will only enact these plans should the orders currently in place by the Governor and the Pennsylvania Department of Health accommodate such activity based on conditions and public health advice.

“We continue to plan for a safe return to campus and to sports and remain hopeful our student-athletes will be back in action this fall.”

Barbour said the university has taken several steps to minimize losses, including salary reductions, travel restrictions, reductions in operating budgets and pushing selected projects and initiatives to a later date.

“These steps have allowed us to avoid the tough decisions other schools have already had to make, like eliminating sports or laying off employees,” Barbour wrote. “But our financial challenges will be immense.”

She also outlined three options for football ticket payments for 2020:

• Convert purchases (including tickets, seat contribution and parking) into a tax-deductible donation to the Levi Lamb Fund. Also, season-ticket holders who are paid in full will be guaranteed a price freeze for the 2021 season.

• Season ticket holders can opt to roll over 2020 season tickets (price only) and parking payment to 2021. Season ticket holders who are paid in full will be guaranteed a price freeze for their 2021 season. A seat contribution will still be required in 2021, but will be frozen at the 2020 contribution levels.

• Fans also can request a full refund and will retain their season ticket holder status in the renewal process for 2021, but will not be guaranteed their 2020 seat locations and parking.

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