Drupal is one of the most - if not the most - powerful CMS in history, the funny thing about it is that it doesn’t have an easy install procedure and no copyright note at the bottom by default.
http://www.drupal.org

As with many CMS systems out there, Drupal’s features can be enhanced by modules and the one which allows you to create an Ads Revenue Sharing website is the AdSense module, developped by Khalid Baheyeldin, an active Drupal’s contributor who lives in Canada.