Recognition/Acknowledgement

SCORE Chapters may solicit sponsorships to support specific chapter events or projects. Any support from sponsors must be properly recognized, but recognition must not constitute advertising or create unrelated business income (UBIT).

Advance Approval for Large Gifts

Before soliciting or accepting a gift or sponsorship of more than $10,000 from any one contributor in a fiscal year, chapters must notify Mallory Brown and their Regional Vice President.

IRS Compliance Overview

Under IRS rules, a 501(c)(3) public charity such as SCORE may acknowledge a sponsor’s financial or in-kind support, but may not sell advertising or promote a sponsor’s products or services.

Advertising includes any message that:

• Contains qualitative or comparative language (e.g., “the best,” “fastest,” “affordable”),

• Includes price information, discounts, or other indications of savings or value,

• Expresses an endorsement of the sponsor or its products/services,

• Includes an inducement to purchase, sell, or use the sponsor’s products or services.

Providing advertising in exchange for a payment is unrelated business income (UBIT) and is not permitted under SCORE’s field fundraising policies.

Correct Sponsor Recognition Practices

Chapters may:

• Display the sponsor’s name or logo in recognition of its contribution (for example, on an event slide, flyer, banner, or webpage).

• Include a link to the sponsor’s main website (home page) or social media profile, without promotional language.

• Use neutral phrases such as:

  • “Sponsored by [Company Name]”

  • “With support from [Company Name]”

  • “Thanks to our partners: [Company Logo]”

Examples:

• Listing a sponsor’s logo on a “Thank You to Our Sponsors” slide at an event.

• Including the sponsor’s name and linked logo on a “Supporters” page of the chapter website.

• Displaying the sponsor’s logo on printed or digital materials acknowledging event support.

Incorrect (Prohibited) Recognition Practices

Chapters may not:

• Include any sales or promotional language (e.g., “Visit [Company] for the best small-business loans!”)

• List product names, pricing, discounts, or coupons.

• Express endorsements or comparative claims.

• Include calls to action (e.g., “Buy now,” “Try today,” “Call for a free quote”).

• Place sponsor messages on SCORE educational materials or client mentoring resources.

• Provide exclusive advertising benefits to sponsors that could be seen as quid pro quo.

Any of these actions would be treated by the IRS as advertising, thereby creating unrelated business income (UBIT)—which is not permitted for SCORE chapters or field fundraising activities.

Key Takeaway

Chapters must limit sponsor acknowledgments to neutral recognition of support.
Any message that promotes a sponsor’s products or services is advertising and unallowable.
SCORE Chapters may not engage in any fundraising activity that generates UBIT.