The New Rules of Sponsorship The IRS has proposed new rules to determine whether corporate sponsorship of an event is subject to tax as unrelated business income. Here's the deal. 'Tis the Season. Whether you're giving or receiving, it is important to understand the new rules on corporate sponsorship, which the Internal Revenue Service expects to finalize soon. The IRS proposal focuses on the nature of the benefits received by a sponsor in return for its payment. Where a corporation makes a ...

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