This policy describes the conditions and requirements applicable to the receipt of sponsorship support from non-university entities for university or registered student organization (RSO) events, programs, publications, or other activities
Acknowledgment Public recognition of sponsorship support that consists of mere recognition of sponsorship payments and may include sponsor logos and slogans (that do not contain comparative or qualitative descriptions), sponsor locations and telephone numbers, value-neutral descriptions (including displays or visual depictions) of a sponsor’s product-line or services and sponsor brand or trade names, and product service listing. Advertising Public recognition of sponsorship support that includes messages containing qualitative or comparative language; price information or other indications of savings or value associated with a product or service; an endorsement or inducement to purchase or use the sponsor’s company, service, facility or product, or which otherwise falls outside of the Internal Revenue Service rules for qualified sponsorship payments. Endorsement Any statements or depictions that can be reasonably construed to contain or imply a preference by the university, by any of its units or employees speaking or acting as representatives of the university, or by an RSO for one non-university interest over any other. Exclusive Provider Agreement An agreement with a sponsor to limit the sale, distribution, availability, or use of products or services to only those of the sponsor in connection with a university activity (for example, an arrangement where only one bakery’s cookies will be available at an event or across campus). These are distinct from exclusive sponsorship arrangements, which limit the type of sponsor sponsoring the event (for example, an arrangement where only one bakery sponsors an event). Qualified sponsorship A payment by a sponsor where there is no arrangement or expectation that the sponsor will receive any substantial return benefit in exchange for the payment. The only return benefits to the sponsor are an acknowledgment of the sponsorship, or goods and services that are of a nominal value and are disregarded for purposes of charitable contribution deductions under Internal Revenue Service rules. Sponsorship The provision by a non-university entity of money, goods, or services to a school, college, department, unit, or RSO in support of one or more activities, events, or programs. In return, the sponsor may be provided an acknowledgment of the sponsorship, as defined below, event tickets or programs, food, beverages, or other tangible return benefits. Sponsorships, and sponsorship acknowledgments, are not advertising, which is governed by a separate policy, and may not include an endorsement, as defined below. Sponsorships may fall into one of two categories, also defined below. Substantial Return Benefit Any benefit other than a use or acknowledgement of the sponsor’s name or logo, or disregarded benefits. A benefit is disregarded if the aggregate fair market value of all the benefits provided to the payor during the organization’s taxable year is not more than 2% of the amount of the payment. Examples of substantial return benefits include advertising, exclusive provider arrangements, goods, facilities or services, or rights to use the name, logo or trademarks of the university in the sponsor’s own advertisements. If there is an arrangement or expectation that the payor will receive a substantial return benefit with respect to any payment, then only the portion of the payment that exceeds the fair market value of the substantial return benefit is a qualified sponsorship payment.
This policy applies to schools, colleges, departments, academic or administrative units, and registered student organizations (RSOs) which obtain external sponsorship support.
Approval Authority: Vice Chancellor for Strategic Communication Policy Manager: Assistant Vice Chancellor, Strategic Communication Contact: Assistant Vice Chancellor, Strategic Communication -- Tricia Nolan, tricia.nolan@wisc.edu, (608) 265-9005 Revised Dates:
Retrieved: 09-09-2024 16:47:30
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