In Brief

  • Sponsorships occur when companies or individuals provide money, services, or other support to a CU event or activity without receiving substantial benefit from CU in return.
  • When the promotional benefit received by the sponsor exceeds mere acknowledgment of payment, the sponsorship becomes advertising income to CU … and this may result in unrelated business income tax (UBIT).

Quick Look

Procedural Statement - effective date: 04/01/25

General Requirements

Sponsorships and Unrelated Business Income Tax

Acceptance and Deposit Procedures

Special Considerations

Revision Log

Exceptions

Unless approved by the Director of Tax in the Office of University Controller, there are no exceptions to this procedural statement. Requests for exceptions must be submitted through the appropriate campus controller's office.

Questions & Feedback

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