FundSvcs Community

Good morning,

If a company would like to give a donation and in return have their patch put on a jersey, with no other advertising or benefits included, would this qualify as a tax-dedutible donation? It is my understanding, but I want to make sure I get this right, that this is ok to accept it as a philanthropic gift as long as we do not:

• Provide exclusive advertising
• Provide inducements to their products
• Link directly to commerce website of the company
• Provide additional advertising opportunities
• Provide other services or benefits
• Base the agreement on a minimum number of event attendees.

Am I missing anything? If it is solely for a patch on a uniform, based on the above, is this ok to take this as a philanthropic contribution? 

We are trying to get some strong policies around sponsorships. Any advice or additional information on this topic would be greatly appreciated!

Thank you!

Actually, it looks like this a much bigger conversation, as it relates to the recent January 2026 NCAA ruling. Does anyone have some policies set around this? Will this all need to be revenue? I am doing some additional research, but would be interested in hearing from any institution that has done this and accepted patches on uniforms.

Thank you!

This is very helpful. Thank you!

Original Message:
Sent: 08-20-2026 07:49 AM
From: John Taylor
Subject: Business Logos on Athletic Jerseys - Tax Deductible?

I am not certain where you found this list. It is not exactly what the IRS states. Providing a link to the corporate sponsor's website is entirely permissible. Here's a simplified list of dos and don'ts constructed by ASAE based on the much denser IRS lingo:

John H. Taylor, Principal

John H. Taylor Consulting, LLC

2604 Sevier Street

Durham, NC     27705

johntaylorconsulting@gmail.com

919.816.5903 (cell/text)

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