This is tax information, not tax advice. It's a screening tool based on general IRC §513(i) rules — not a substitute for your own accountant's review of your specific agreement. Every result below repeats this.
Where This Comes From
The Rule Behind This Tool
This tool applies IRC §513(i) — the qualified sponsorship payment safe harbor — and Treas. Reg. §1.513-4, which distinguish acknowledgment (safe) from advertising (not safe) for tax-exempt organizations receiving sponsor payments. Nothing here is specific to your organization; it's a plain-language read of a general rule.
IRS: Advertising or Qualified Sponsorship Payments?
IRS Publication 598
IRS: Exclusive Provider Arrangements
This tool covers the tax-treatment question. For the broader set of questions to bring to your district, league, or counsel before a sponsorship agreement moves forward — including the nonprofit-specific disclosure rules — see Sponsorship Compliance, By Market.
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This tool gives you a working read. If a specific sponsorship is close to the line, we're happy to talk through it.
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