Sponsorships: The New Rules

The U.S. Treasury Department and Internal Revenue Service last spring came out with final rules on tax treatment of corporate sponsorship payments received by tax-exempt organizations, which includes sponsorship money.

The rules say that when a corporation makes a “qualified sponsorship payment” — that is, a payment for which there is no expectation that the sponsor will receive a “substantial return benefit” — the income received by the sponsored organization is not subject to tax as

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