[OpenID board] membership bylaws samples

Bill Washburn billhwashburn at yahoo.com
Tue Apr 3 05:05:28 UTC 2007


Everyone--

Here are a few samples of sponsorship and donation and membership categories for bylaws... that show revenue models as well...

cheers,
-bill





.................excerpt....................

from: http://www.apache.org/foundation/sponsorship.html

   The Apache Software Foundation Sponsorship Program


What is the ASF Sponsorship Program?Why should I sponsor the ASF?Where will my sponsorship funds go?The ASF is a non-profit organizationI'd like to talk to someone about supporting the ASF!


           
   What is the ASF Sponsorship Program?


Fully approved via the ASF, the ASF Sponsorship Program is the
official avenue for substantial, non-directed monetary contributions to the ASF.
It is the closest and most direct method for a corporation or individual
to support the ASF. In return, ASF will make official acknowledgement and thanks
for the donation.

There are four sponsorship levels, defined by donation and in-return benefits
of sponsorship. No more than 25% of value can be based on in-kind services



           
   Platinum Sponsorship


Donation level: $100k / yearYour logo (max size: 250x125) on our ASF Sponsorship page with link
 Logo Location: top section of pageLogo in rotating placementLogo in your own row
 ASF provided Platinum Sponsorship logo for your siteJoint press release with the ASF


           
   Gold Sponsorship


Donation level: $40k / yearYour logo (max size: 150x75) on our ASF Sponsorship page with link
 Logo Location: upper-middle section of pageLogo in alphabetical placementLogo in possible shared row
 ASF provided Gold Sponsorship logo for your sitePersonal provided quote for your PR


           
   Silver Sponsorship


Donation level: $20k / yearYour logo (max size: 75x38) on our ASF Sponsorship page with link
 Logo Location: lower-middle section of pageLogo in alphabetical placementLogo in shared row
 ASF provided Silver Sponsorship logo for your site


           
   Bronze Sponsorship


Donation level: $5k / yearText mention our ASF Sponsorship page with link
 Text mention location: lower section of pageAlphabetical placementShared row
 ASF provided Bronze Sponsorship logo for your site


           
   Why should I sponsor the ASF?


The Apache Software Foundation provides support for the Apache community
of open-source software projects. The Apache projects
are characterized by a collaborative, consensus based development process, an
open and pragmatic software license, and a desire to create high quality software
that leads the way in its field. We consider ourselves not simply a group of projects
sharing a server, but rather a community of developers and users.

The ASF provides the infrastructure for the projects - the
mailing lists, code repositories, bug tracking systems, etc.  While all of the
administrative effort is currently through unpaid volunteers, we need financial
assistance to purchase bandwidth and keep our servers running.

By sponsoring the ASF you show your support for our mission and help
sustain a vibrant organization. Sponsorship also shows your support for Open
Source and provides you the opportunity to "give back" to the community.
Finally, since the ASF is non-profit organization, sponsorship provides
attractive tax benefits.



           
   Where will my sponsorship funds go?


The Apache Software Foundation comprises over 35 top level projects,
over 180 active members, over 1350 committers and countless contributors
and users. We are responsible for millions of lines of code and about a dozen
servers which make up our infrastructure

We also have the normal business operating expenses which go with
any organization. These include:

Bandwidth costsServers and hardwareLegal and AccountingNormal office expensesMarketing and PRSub-contractors to "fill in the holes" for administrative
    and secretarial duties
Your sponsorship will allow the ASF to meet these expenses as well
as expand our capability to maintain our leadership in the developer
and Open Source communities. Funding will allow us to perform pro-active
hardware procurement, enhance our community outreach, sponsor developer
hackathons and user groups, and perform non-code related improvements to
projects such as better documentation and more comprehensive
websites



           
   The Apache Software Foundation is a non-profit organization


The Apache Software Foundation is a private operating foundation that is
registered as a non-profit, charitable organization under Section 501(c)(3) of
the U.S. Internal Revenue Code. This means that, for individuals within the
U.S., donations to the ASF should be tax-deductible.  We are
not accountants, so this cannot be trusted as financial advice of any kind, but
hopefully this description will be useful to those who advise you in these
matters.  You may view our ruling letter from
the IRS acknowledging our 501(c)3 status.

You may also review the latest financial filings and non-profit exemption
application of The Apache Software Foundation in our public
records section.  You may also find other helpful information through GuideStar (requires free registration for full access).

More information about non-profits and related issues can be found at the
Internet Nonprofit Center.




............excerpt.......................


taken from: http://www.movingpeopledance.org/outreach/rewards.htm
Platinum Sponsor $10,000+
  Full-page color advertisement in all programs if desiredSponsor profile in each performance program (logo and short descriptionEight season tickets to all performanceTop-billing, featured on all performance and advertising publicitListing with link on MPDT websitBanner with your business logo featured at all performanceInvitations to all receptions and partieEtched mirror in the MPDT lobby

  Gold Sponsor $5,000+ 
  Full-page B & W advertisement in all programs if desiredSponsor profile in each performance program (logo and short description)Six season tickets to all performancesBanner with your business logo featured at all performancesListing with link on MPDT websiteInvitations to all receptions and partiesEtched mirror in the MPDT lobby

  Silver Sponsor $3,000+
  Half-page B & W advertisement in all programs if desiredSponsor profile in each performance program (logo and short description)Four season tickets to all performancesListing on MPDT websiteInvitations to all receptions and partiesEtched mirror in the MPDT lobby

  Bronze Sponsor $1,500+
  Sponsor profile in each performance program (logo and short description)Two season tickets to all performancesListing on MPDT websiteInvitations to all receptions and partiesEtched mirror in the MPDT lobby
  *You may also earmark your donation for specific funding categories


..............excerpt.........................

SEG Constitution (Society of Exploration Geophysicists)

							Article III. Membership

						ELECTION TO MEMBERSHIP

							SECTION
1. The Membership of this Society shall consist of persons elected and
qualified in accordance with the Constitution and Bylaws of this
Society at the time of such elections.

						MEMBER TYPES

							SECTION
2. The Membership of this Society shall consist of Honorary Members,
Life Members, Active Members, Emeritus Members, Associate Members,
Student Members, Corporate Members, and Global Members.

						HONORARY MEMBERSHIP

							SECTION
3. Honorary Membership shall be conferred upon persons who, in the
unanimous opinion of the Committee on Honors and Awards and the
Executive Committee, have made a distinguished contribution, which
warrants exceptional recognition, to exploration geophysics or a
related field or to the advancement of the profession of exploration
geophysics through service to the Society.

						LIFE AWARDED MEMBERSHIP

							SECTION
4. Life Membership may be conferred on persons who have voluntarily
rendered exceptionally meritorious service to the Society which, in the
unanimous opinion of the Executive Committee, warrants recognition.

						ACTIVE MEMBERSHIP

							SECTION
5. To be eligible for election to Active Membership an applicant must
be actively engaged in practicing or teaching geophysics or a related
scientific field. The applicant’s work must have been of a professional
nature for not less than eight years and must have been of a
responsible nature calling for the exercise of independent judgment and
the application of geophysical or geologic principles during at least
three years of the total eight years’ professional experience. An
applicant having worked toward a degree in a scientific field from a
recognized college or university may count time as a student toward a
portion of the required eight years’ professional experience, not to
exceed the following: Bachelor’s degree, four years; Master’s degree,
five years; Doctor’s degree, seven years. Time spent solely as a
full-time student, even in pursuit of a doctorate, cannot be counted
toward the requirement of at least three years’ professional experience
of a responsible nature.

						EMERITUS MEMBERSHIP

							SECTION
6. An Active Member in good standing may become an Emeritus Member upon
reaching sixty-five years of age, provided the member has been an
Active or Associate Member for a total of thirty years, including time
spent in military service. The Executive Committee shall have the
authority to waive the age and years of membership requirements for
transfer to Emeritus Membership in case of an unusual circumstance.

						ASSOCIATE MEMBERSHIP

							SECTION 7. To be eligible for election to Associate Membership an applicant must be actively interested in geophysics.

						STUDENT MEMBERSHIP

							 SECTION
8. To be eligible for Student Membership an applicant must be a
graduate or undergraduate student in good standing in residence at a
recognized university or college. Eligibility for Student Membership
shall terminate at the close of the calendar year in which the Student
Member ceases to be a graduate or undergraduate student in good
standing in residence at a recognized university or college.

						CORPORATE MEMBERSHIP

							SECTION
9. To be eligible for election to Corporate Membership a corporation or
organization must be actively engaged in geophysical exploration,
geophysical research, or a related field, or in furnishing services or
products used in geophysical exploration or research, and must have an
active interest in supporting the objectives of this Society. The
services or products provided must be demonstrably based upon accepted
principles of the physical sciences. 

						GLOBAL MEMBERSHIP

							SECTION
10. To be eligible for election in the Global Membership an applicant
must be actively interested in geophysics and a citizen and resident of
an SEG-designated Global Country.

						ACTIVE MEMBERSHIP RIGHTS

							SECTION
11. Honorary Members, Life Members, Active Members, and Emeritus
Members shall enjoy all privileges of the Society. They shall be
eligible to hold any office, to vote on all matters submitted to the
membership, to petition the Council or Executive Committee on any
matter, to sponsor applicants for membership, and to publish their
affiliation with the Society. Except where Honorary, Life, or Emeritus
Members must be referred to separately, reference to Active Members
elsewhere in the Constitution and Bylaws shall be considered to include
Honorary, Life, and Emeritus Members. 

						ASSOCIATE & STUDENT MEMBERS - RIGHTS AND LIMITATIONS

							 SECTION
12. Associate Members and Student Members shall be entitled to attend
the meetings of the Society, to receive its journals, and to purchase
its publications on the same terms as Active Members. They shall have
none of the other privileges of membership and in publishing their
affiliation with the Society shall clearly indicate their grade of
membership. 

						GLOBAL MEMBERSHIP - RIGHTS AND LIMITATIONS

							SECTION
13. Global Members shall be entitled to attend the meetings of the
Society, to purchase its publications on the same terms as Active
Members, and electronic access to SEG’s services, products and
journals. Global Membership shall not include printed copies of SEG
journals. Global Members shall have no other privileges of membership
and in publishing their affiliation with the Society shall clearly
indicate their grade of membership.

						SEG BYLAWS

							Article III. Election to Active, Emeritus, Associate, Student, Global and Corporate Member

						INDIVIDUAL MEMBERSHIP APPLICATION PROCESS

							 SECTION
1. An applicant for election to Active, Associate, Global, or Student
Membership shall submit to the Executive Director of the Society an
application setting forth details of the applicant’s education and
experience, together with dues for one year. For Active Membership, the
application shall list the names and present addresses of not less than
three references from among the Active Members of the Society in good
standing who are personally acquainted with the applicant and the
applicant’s recent experience and who can confirm that the applicant is
qualified by training and experience for Active Membership. A reference
from a single faculty member from the applicant’s academic institution
is required for election to Student Membership. This application shall
be open to inspection at any time.

						CORPORATE MEMBERSHIP APPLICATION PROCESS

							 SECTION
2. An applicant for Corporate Membership shall submit to the Executive
Director of the Society a completed application form provided by the
Society. The application shall list the names and present addresses of
not less than three references from among the Active Members of the
Society in good standing who have personal knowledge of the company’s
activities and who can confirm that the company’s products and services
can be demonstrated to be based on accepted principles of the physical
sciences and conform with the established principles of professional
ethics as outlined in the Society’s Code of Ethics. The references must
not be employees of the applicant or have ownership in the applicant
company.

						REQUIRMENTS REGARDING REFERENCES

							SECTION
3. The Executive Committee may waive the requirement of references from
Members of the Society for geographical or other reasons, if the
applicant is otherwise eligible and furnishes other satisfactory
references. 

						PROCEDURE REGARDING REFERENCES

							SECTION
4. The Executive Director shall write to all references for Active
Membership for verification of the applicant’s statements. All replies
from the references shall be considered confidential and shall not be
disclosed, except to the Executive Committee, without the references’
prior written consent.

						PROCEDURE REGARDING ACTIVE MEMBERSHIP

							SECTION
5. The name of each applicant for Active Membership shall be published
in the next regular issue of a Society journal for approval by the
membership at large. If no objection is received within thirty days
after this publication, the applicant shall be deemed approved by the
membership-at-large effective on the date of such publication.

						APPROVAL OF MEMBERSHIP

							SECTION
6. An applicant for Active or Corporate Membership must be approved by
a majority of the Executive Committee. An applicant for Associate,
Global, or Student Membership shall be approved by any member of the
Executive Committee.

						DATE MEMBERSHIP BENEFITS BEGIN

							SECTION
7. Applicants shall be notified in writing following approval of their
application. Membership shall date from the first day of the calendar
year in which the applicant is elected to membership. The initial dues
payment must accompany the application and shall be in the amount of
the annual dues required for the applicant’s member category. Society
publications shall commence with receipt of the application and the
initial dues payment. The first annual dues billing following the
initial dues payment will be reduced by the amount that the initial
dues payment exceeds a pro rata share of the calendar year’s dues.

						TRANSFERRING MEMBERSHIP TYPE

							SECTION
8. An Associate, Global, or Student Member may seek transfer to Active
Membership by supplying additional information to show eligibility for
election to Active Membership. The Committee on Membership may of its
own initiative secure the necessary additional information and submit
it to the Executive Committee. The transfer shall be handled in the
same manner as election to Active Membership. An Associate or Global
Member who desires a transfer to Active Membership must follow the same
procedure as one who applies for Active Membership as a new member. A
Student Member shall automatically be transferred to Associate
Membership on the first day of the calendar year following the
termination of eligibility for Student Membership. Eligibility for
Student Membership shall be reviewed annually to determine whether the
student is enrolled as a full-time student in pursuit of a degree in
geophysics or a related field. An Active Member shall not be eligible
for transfer to Student Membership. Eligibility for Global Membership
shall be reviewed annually to determine whether the member is a citizen
and a resident of an SEG-designated Global Country.

						TRANSFERRING TO EMERITUS

							SECTION
9. A Member qualifying for Emeritus Membership may be transferred to
that status on written notice to the Executive Director that the Member
has reached age sixty-five.

						CONSEQUENCES OF PROVIDEING FALSE INFORMATION

							SECTION
10. Submittal of false information in an application shall be
considered a violation of the Society’s Code of Ethics and may be
considered cause for subsequent expulsion from the Society.



[http://membership.seg.org/constBylaws.shtml]

..................... excerpt

Taken from--


      

  
  
  

  
  
  
  
  
  

   
  




 
  
  
  
  
   
      BYLAWS OF
THE ASSOCIATION OF ALTERNATIVE NEWSWEEKLIES


(AMENDED JUNE, 2006)



ARTICLE I. MEMBERSHIP


Section
1. REGULAR MEMBERSHIP. The Regular membership of the association shall consist
of  general interest alternative newspapers, with each newspaper being entitled
to one such membership. Any publishing company publishing more than one
newspaper shall be entitled to multiple Regular memberships, provided that:
separate annual membership dues are paid by each newspaper; that each newspaper
submits a separate membership application; and that each newspaper satisfies
the membership criteria as set forth in this Article. The total votes of any
single publishing company on any issue (excluding
proxies held by such company) shall not exceed 15 percent of the  total Regular memberships at the time of the vote.


Section 2.
ASSOCIATE MEMBERSHIP. Any entity  that supplies goods or services to an
alternative newsweekly or the alternative newsweekly industry, including, but
not limited to, entities that represent alternative newsweeklies in the sale of
advertising or distribution services, shall be eligible to be an Associate
member. An Associate member shall be admitted to
membership with the approval of the President subject to confirmation by a vote
of at least two-thirds of the members of the board of directors at its next
regular meeting.


Section 
3. VOTING. On all matters coming before the membership, each Regular member
shall have one vote. Associate members have no voting rights.


Section 4. ADMISSION. Admission to Regular membership in the association shall be by
written application to the  Membership Committee. The Membership Committee
shall make its recommendation on each application to the Regular membership at
the annual meeting. Each application shall be
voted upon at the annual meeting, and approval of two-thirds of the members
casting votes shall be required for admission to membership in the association.
Membership election shall take place before the annual election of the board of
directors, and newly admitted members shall be eligible to vote in such board
election.


Section 5. MEMBERSHIP REQUIREMENTS. 
The aim of the membership requirements is to
expand the association and its usefulness without diluting its character. Each applicant for membership shall have
published its alternative newspaper under its current majority ownership continuously for at least 6 months prior to its
application and shall meet the following requirements at the time of
admission and shall remain eligible for continued membership only for so long
as it continues to do so:


A.        The member newspaper is
published at least 24 times annually. 


B.            
The member discloses names of all
persons or entities owning, directly or indirectly, beneficially or of record,
at least one percent of its alternative newspaper.  Normally, this disclosure
will be of the ownership of the member, unless persons or entities own or
control the newspaper by other means than through ownership of member. 
Indirect and beneficial interest shall include loans, debentures and other debt
that is convertible into stock or grants certain rights of control or
management.  For this purpose, the member shall disclose the owners of one
percent or more of the equity in each of the entities that own, directly or
indirectly, one percent of the newspaper.  No disclosure need be made with
respect to ownership by individuals or companies whose common stock is
registered with the Securities and Exchange Commission and whose reporting to
the SEC is current. Ownership
disclosure must accompany any application for membership and shall be provided
at the time of any change of controlling ownership or majority control of a
member.


SECTION  6.  MEMBERSHIP PRINCIPLES. The following principles
shall guide the  Membership Committee and Regular membership in their
consideration of new member applications, and membership affirmations as
described in Section 7 below:


A.           
The member newspaper shall be of general interest and not a
"special interest publication," i.e. a publication with a narrow concentration
on subjects including, but not exclusively, music, entertainment, religion, the
environment, or a political party or organization.


B.        A member newspaper shall exhibit sufficient public service
through journalism and editorial distinction and excellence to merit
designation as a positive editorial alternative to mainstream journalism. 


C.        A member  newspaper  shall
enhance the usefulness and strengthen the character of the association. 


D.        The
ownership of a member newspaper shall reflect and advance the values of the
association including but not limited to the following:  


            1)
Editorial independence and integrity


            2)
Ethical business practices


            3)
Competitive editorial and business environment, especially within local markets


            4)
A multiplicity and diversity of media voices


5) Independence from media conglomerates or other
entities deemed detrimental to the interest of the alternative press and the
maintenance of media diversity.


Section 
7. STATUS. Membership in the association shall not be personal
and shall  terminate automatically if the member ceases publication of
the newspaper for more than 60 days. If there is a change of controlling
ownership or majority control of a member, the membership shall automatically
transfer to the new publisher of the newspaper so long as such publisher meets the
membership requirements set forth in Sections 5A and 5B. Such transfer of membership must be affirmed or rejected,
based on criteria set forth in Section 6, by a vote of the membership at its
annual meeting, provided that such vote must be taken no earlier than nine
months after the change of ownership or control of the newspaper and no later
than 24 months after such change. A membership shall be affirmed by a vote of
one third or more of the Regular
members of the Association present at
any annual meeting at which there is a quorum.




http://aan.org/alternative/Aan/ViewPage?oid=oid%3A145330



..........................exceprt




		Article III.

		Members

		
		Section 1.  The membership of this organization shall be 
		comprised of no less than 60% University of South Dakota students and no 
		more than 40% of University faculty and outside community members.

		Section 2.  All University of South 
		Dakota students, faculty, and alumni, as well as flexible membership for 
		outside community members are eligible for membership.  This 
		organization will not discriminate in membership on the basis of race, 
		color, creed, religion, national origin, ancestry, citizenship, gender, 
		sexual orientation, age, disability, or disciplines of study.

		Section 3.  Associate membership 
		consists of any person eligible for membership.  Associate members shall 
		communicate with the active membership via electronic contributions.  
		After an associate member attends three consecutive meetings s/he shall 
		be advanced to active membership.  Active membership consists of members 
		who show active participation in the organization by attending regular 
		meetings, and participating in organizational activities.  Active 
		membership includes voting privileges, right to run for offices, and the 
		right to obtain organization funding.  After three consecutive unexcused 
		absences of attendance to meetings and/or activities, the active member 
		shall be returned to associate status.

		Section 4.  A quorum consists of all 
		active members.

		
		Article IV.

		Officers

		
		
		Section 1.  The officers of the society shall be a President, a 
		Vice-President, a Secretary, a Treasurer, a Historian, a Human Relations 
		Representative, and Advisory Board.  These officers shall perform the 
		duties prescribed by these bylaws and by the authority adopted by the 
		organization.

		Section 2.  The Presidential 
		responsibilities are: to create agendas for each meeting; lead meetings; 
		provide information pertaining to issues on the agenda; report to 
		Student Association as needed; report to faculty advisor about 
		organization activities; and delegate all residual responsibilities to 
		other office holders and members.  The Vice-President will: fill in when 
		the President is not available; work as a liaison between the President 
		and other CASPPA members; organize and follow through with meeting time, 
		place, and distribution of information.  The Treasurer is responsible 
		for: the financial record-keeping and safe keeping of monies; collecting 
		annual membership dues; regular reporting activities and status to the 
		organization; and annual printed report of current financial status and 
		distribution of that information.  The Secretary is responsible for 
		taking attendance; recording meeting minutes; and information 
		dissemination of such minutes submitted electronically to all 
		organization members.  The Historian is responsible for: capturing 
		events sponsored by CASPPA; marking historical moments of CASPPA through 
		informative pictures and articles; the creation and maintenance of 
		CASPPA website.  The Human Relations Representative is to be responsible 
		for: announcements of meeting dates, times, and upcoming events through 
		University media; all public relations, and to incorporate all officers 
		and members in such public relations.

		Section 3.  Elections for officer 
		positions will occur on a yearly basis in the third week of April.  
		Members are eligible for officer positions after one school semester of 
		active association with CASPPA.  The officers shall be elected by ballot 
		to serve for one year or until their successors are elected, and their 
		term of office shall begin at the close of the annual meeting at which 
		they are elected.  No member shall hold more than one office at a time, 
		and no member shall be eligible to serve more than two consecutive terms 
		in the same office.

		Section 4.  An officer may be 
		removed through the impeachment process at any point during their term.  
		The impeachment process can be brought to a vote throughout the school 
		year by any member whom has the support of five other active CASPPA 
		members.  Prior to organizational voting of officer impeachment, 
		member(s) initiating the motion must provide and present written 
		testimonial of witnessed officer violation(s) to the organization.  
		Impeachment will be accomplished by a majority vote of the active 
		membership.  Impeachable violations include but are not limited to: 
		conduct unbecoming of an addiction professional; not regularly attending 
		scheduled organizational meetings and activities; not fulfilling officer 
		obligations, and/or noncompliance with the aims of the organization.

		Section 5.  Officers may also resign 
		at anytime during their term, in order to begin the resignation process 
		the officer must provide a written statement at the next organizational 
		meeting to the membership explaining why they would like to resign from 
		their position.  Open position(s) will then be voted upon by the quorum, 
		in which majority rules

		
		Article V.

		Funding

		
		Section 1.  This organization will obtain money through: 
		fund-raisers; grants; donations; sponsorships; and a suggested donation 
		of ten dollars for annual membership fee that will be due at the third 
		meeting that each member attends of the year.

........................excerpt.....................


taken from:  http://www.inshoresaltwaterangler.com/ByLaws.htm


ARTICLE XII

Sponsorships

Section 1. Acceptance of Sponsors. The Club will generally accept sponsors. Sponsors must meet and maintain the criteria as set forth by the Board of Directors.

Section 2. Sponsor Benefits. The Club will provide newsletter-advertising space in exchange for the sponsorship. The Board of Directors will determine the size and extent of the advertising provided.

Section 3. Approval of Sponsorships. The President's and Board of Directors' approval shall be required for all sponsorships.

Section 4. Sponsorship Committee. A Sponsorship Committee will be formed consisting of three or more members. This committee will report to the Board at least once per quarter at Board meetings. A contact list will be established and each committee member will be responsible to make a personal contact with his or her assigned sponsors once a quarter. All donated items/services will be kept by the Committee Chairperson for accounting, documentation and distribution as the Board and President so designates.

  ...................................excerpt.................................

taken from:  http://www.ppsv.com/issues/corporatesponsors.htm

I.
 
MINING THE GOLD IN NONPROFIT WEBSITES










A relatively easy and sometimes quite
lucrative way to increase the income of a nonprofit organization is to
obtain "sponsors" for each page of the organization’s website. Indeed,
many large tax-exempt organizations are charging corporate sponsors
$50,000 or more per website page for the privilege of having
exclusive annual sponsorship rights to each page. The sponsors pay an
annual "sponsorship fee" and in return receive "recognition," typically
in the form of having the sponsor’s name, logo and certain other
information prominently displayed. Sometimes, sponsors also ask for
recognition at the organization’s conferences and events. 

If the sponsor recognition is properly
designed, the income from the sponsor is tax-free to the nonprofit
organization. But if the recognition violates certain parameters, the
IRS can treat the sponsor’s entire payment as taxable "advertising
income" to the nonprofit organization. Thus, it is critically important
for nonprofit organizations to know what types of sponsor recognition
will make the sponsorship payment tax-free and what types make the
sponsorship payment taxable. Unfortunately, IRS guidance in this area
is extremely limited, often informal, and still being developed and
fine-tuned. Outlined below is an overview of some of the key
considerations in having corporate website sponsors.


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