for the last 5 years, at least, our congregation puts a soup pot in the narthex for a free will donation that goes to the local charity center to purchase food for those who need it. It is called ‘Souper bowl Sunday” donation.
Our church has the youth group collecting donations. The Super Bowl is held in the evening, iirc, so I don’t see what impact it should have on morning church attendance.
(On the other hand, we lost about 80% of our Spanish congregation the day Mexico played Colombia in the World Cup ;-).