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16
Dec
Key insights
Advertising and sponsorship acknowledgement can look very similar, but only advertising is subject to unrelated business income tax.
Any message or material that promotes or markets any trade, business, service, facility, or product using the key factors defined by the IRS is considered advertising.
A payment made by a trade or business where there is no arrangement or expectation of any return benefit is considered a sponsorship.
An activity is subject to unrelated business income tax if...