The San Francisco 49ers find themselves $500,000 poorer but happy their reputation on the field remained intact.

Commissioner Paul Tagliabue ruled Tuesday that 49ers owner Edward DeBartolo Jr. violated the NFL's corporate ownership policy when he made the four-time Super Bowl champions a subsidiary of the DeBartolo Corp. in December 1986.The 49ers, spared even harsher penalties that could have included the loss of draft choices, plan no challenges to Tagliabue's ruling at this time.

"Certainly we will adhere and abide by his ruling," DeBartolo said in a statement released Tuesday by the 49ers.

Without notifying other NFL team owners or getting league permission, DeBartolo made the 49ers part of the same corporation that owns the NHL Pittsburgh Penguins, a violation of the rule against an NFL team having an interest in another professional sport.

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However, Tagliabue said he didn't believe the switch enabled the 49ers to purchase their Super Bowls. Other owners have made such a charge while complaining about large contracts given to such free agents as Matt Millen, Jim Burt, Fred Smerlas and Dave Waymer.

"I find that the 49ers' transfer has not to date resulted in any identifiable competitive advantage that would warrant such a sanction," the commissioner ruled.

"In particular, I find that the 49ers' extraordinary playing-field success during the 1980s - both before and after the ... ownership transfer - was achieved on the merits and not by reason of any violation of the league constitution or other policies."

Had Tagliabue found that charge to be true, he could have taken away future draft picks.

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