Match the following statements.
-Corporate sponsorship payments
A)Distribution of such items is not considered an unrelated trade or business if they are "low-cost items".
B)Is considered an unrelated trade or business if the amount received is contingent upon the level of attendance at one or more events
C)Is considered an unrelated trade or business if legally it can be conducted by commercial (for-profit) entities.
D)A trade or business that consists of either renting or exchanging these with another exempt organization is not an unrelated trade or business.

Question

Quizplus · Accepted Answer

Corporate sponsorship payments are considered an unrelated trade or business if the amount received is contingent upon the level of attendance at one or more events, as this implies a direct benefit tied to the commercial success of the event.

Match the Following Statements