ClubLocationLeagueTierFounded
PEL—Dissolved 2012—2007
Pelita Jaya—Dissolved 2012—1986Persires Bali Devata—Dissolved 2012—2011
Pizzighettone—Dissolved 2012—1919
PoPa—Dissolved 2012—1925
Polideportivo Ejido—Dissolved 2012—1969Polideportivo Ejido B—Dissolved 2012—1969
Politehnica Galați—Dissolved 2012—1967Politehnica II Timișoara—Dissolved 2012—UNKPolitehnica Timișoara—Dissolved 2012—1921
Prykarpattya—Dissolved 2012—2004
Puerto Rico Islanders—Dissolved 2012—2003