Because you are endorsing the company by recommending folk go there you have crossed the advertising line. There is no gift here.
BTW, providing a link to their website isn’t an issue but the color ad could also be a problem depending on it's contents.
John
John Taylor
919.816.5903
johntaylorconsulting@gmail.com
Big ideas; small keyboard
> On Jul 10, 2019, at 10:48 AM, Elizabeth Toman Tavares <
eliza.toman@gmail.com> wrote:
>
> Hello all,
>
> I know I should know this but I'm getting turned around by some of the IRS publications about sponsorship vs. advertising. We recently received a check from Jimmy John's for their sponsorship of our Athletics department and in the contract Athletics signed with them, we agreed to the following:
> - fully custom, corporate advertisement read during every home sports broadcast
> - logo advertised in ad space on university athletics home page
> - quarter-page, full color ad in football soccer, and basketball game programs
> - Jimmy John's banner displayed at athletic complex and basketball gym.
>
> I've put the custom advertisement below for reference. While I'm not concerned about any mentions of qualitative or comparative language or pricing information, the ad does recommend buying sandwiches from Jimmy John's. This makes me think that by reading the text at games, the payment ceases to be a gift.
>
> I'm also concerned that the logo on the athletics site will disqualify the payment as tax deductible since clicking on it goes to a page where products are marketed or sold.
>
> As always, thanks for your help.
>
> Elizabeth
>
> Elizabeth Toman Tavares
> Director of Advancement Services
> North Park University
>
> Ad information:
> • Jimmy John’s is proud to sponsor North Park University Athletics. At Jimmy John’s, they spend 6 hours prepping every day – baking bread, slicing all-natural meats, and slicing fresh veggies – so they can make you a sandwich in just 30 seconds. Because sandwich. Order today at Jimmy John’s dot com.
> • Jimmy John’s is proud to sponsor North Park University Athletics. Jimmy John’s knows how much you care about freshness, quality and value. That’s why they spend six hours slicing and baking every day to make your sandwich in 30 seconds. They bake fresh bread all day, so it’s always served less than four hours out of the oven. They slice all-natural meats to perfection, and they hand-slice fresh veggies daily. Because sandwich. Order today at Jimmy John’s dot com or with their app.