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1
https://www.councilofnonprofits.org/sites/default/files/documents/UBIT%20and%20Corporate%20Sponsorships%20Outline%20PPSV.pdf
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2
https://nonprofitlawblog.com/ubit-advertisements-vs-qualified-sponsorship-payments/
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3
https://www.tenenbaumlegal.com/articles/ubit-a-comprehensive-overview-for-nonprofits/
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4
https://www.venable.com/files/Publication/75c7fca3-3ec6-4ed5-8356-17e527a4bb5b/Presentation/PublicationAttachment/49f51bdf-0877-4fd8-9936-238cc843ae64/Lorman_Internet_Presentation.PPT
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5
http://www.lbkmlaw.com/assets/htmldocuments/4-11-19%20JST%20AMHIC%20UBIT%20Presentation.pdf
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6
https://www.perlmanandperlman.com/qualified-sponsorship-payments-ubit-social-media-reminder-nonprofits/
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7
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8
https://www.bdo.com/BDO/media/Webinar-Handouts/October-10-webinar.pdf
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9
https://www.selfishgiving.com/blog/corporate-partnerships-ubit
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10
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11
https://www.buffalo.edu/administrative-services/policy1/ub-policy-lib/sponsorship-advertising.html
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12
https://controller.iu.edu/cgi-bin/cfl/dl/202010081551124775297866
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13
https://www.unf.edu/controller/tax_resources/Unrelated_Business_Income_Tax_(UBIT).aspx
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14
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https://www.cbiz.com/insights/articles/article-details/3-targets-of-ubit-scrutiny-article
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16
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17
https://financialservices.arizona.edu/tax-services/ubit/guidelines-specific/12-appx
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18
https://www.grantthornton.com/-/media/content-page-files/nfp/pdfs/2016/NFP-UBI-How-to-Tax-Guide.ashx
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19
https://gcr.uoregon.edu/sponsorship/policies
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20
https://www.unlv.edu/web/advertising-sponsorship
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21
https://www.wec.cpa/media-hub/royalties-and-sponsorship-payments-are-they-tax-exempt
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22
https://support.google.com/adsense/answer/9274025?hl=en
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23
https://weaver.com/blog/avoid-ubit-trap-corporate-sponsorships
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24
https://aim-companies.com/booster-club-advertising-qualified-sponsorship/
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25
https://www.buchbinder.com/sponsorships-and-advertising-what-nonprofits-need-to-know/
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26
https://www.naela.org/Web/Web/Programs_and_Publications_Tab/Publications/Advertising/Advertising_and_Sponsorship_Policy.aspx
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27
https://taxation.unm.edu/tax-ubit.html
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28
http://www.churchadminpros.com/ads.htm
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29
http://jeremychenlaw.com/corporate-sponsorship-of-a-nonprofit-organization/
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30
https://budget.utk.edu/wp-content/uploads/sites/36/2019/03/SubstantialReturnBenefitFinal-mj-edit2-002.pdf
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31
https://www.hurwitassociates.com/taxation-of-unrelated-business-income/taxation-of-unrelated-business-income/
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32
https://gbq.com/wp-content/uploads/2013/07/Corporate-Sponsorship-CAP-6-6-12.pdf
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33
https://www.steptoe.com/a/web/1437/2296.pdf
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34
https://www.mjcpa.com/does-your-nonprofit-owe-tax-on-its-sponsorships-and-advertising/
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35
https://www.asaecenter.org/resources/articles/an_plus/2021/march/ubit-and-virtual-tradeshows-what-associations-need-to-know
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36
https://www.fa.ufl.edu/directives/example-of-activities-unrelated-to-the-mission-of-uf/
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37
https://clarknuber.com/articles/top-6-tax-risks-for-your-nonprofit-website-2020/
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38
https://www.belfint.com/corporate-sponsorship-money-is-it-taxable/
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39
https://finance.rutgers.edu/sites/default/files/2021-06/Taxation%20of%20Unrelated%20Business%20Income.pdf
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40
https://jjco.com/2022/03/14/advertising-income-or-sponsorship-contribution/
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41
https://www.is.com/glossary/ad-unit/
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42
https://bfs.ucmerced.edu/departments/tax-services/unrelated-business-income-tax
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43
https://newspack.pub/support/advertising/standard-ad-unit-sizes/
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44
https://www.law.cornell.edu/cfr/text/26/1.513-4
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45
https://us.aicpa.org/content/dam/aicpa/interestareas/notforprofit/cpeandevents/downloadabledocuments/webcast-nfp-ubit-nov18.pdf
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46
https://www.usf.edu/business-finance/controller/payroll/taxubit.aspx
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47
https://en.wikipedia.org/wiki/Children%27s_Advertising_Review_Unit
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48
https://www.nacubo.org/-/media/Nacubo/Documents/EventsandPrograms/2013UBIT/AthleticDepartmentUBIActivitiesOutline.ashx
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49
https://www.capincrouse.com/wp-content/uploads/2019/07/CapinCrouse-What-Nonprofits-Need-to-Know-About-Corporate-Sponsorships.pdf
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50
https://andersonkill.com/publications/nfp/pdf/autumn04.pdf
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51
https://millercooper.com/does-your-nonprofit-owe-tax-on-its-sponsorships-and-advertising/
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52
https://trailhead.salesforce.com/content/learn/modules/digital-advertising-with-customer-data/learn-about-audience-first-digital-advertising
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53
https://www.jdsupra.com/post/fileServer.aspx?fName=846f14e2-e84b-49cd-9ddc-4395df4dd34d.pdf
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54
https://engageforgood.com/guides/cause-marketing-and-the-law/
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55
https://www.taboola.com/native-advertising
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56
https://www.taxnotes.com/research/federal/treasury-decisions/irs-publishes-final-regs-on-tax-treatment-of-sponsorship-payments/zmyx
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57
http://fiscal.gmu.edu/wp-content/uploads/2019/04/Sponsorship-Guide.pdf
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58
https://theonlineadvertisingguide.com/ad-size-guide/300x250/
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59
https://controller.berkeley.edu/accounting-and-controls/unrelated-business-income-taxes-ubit
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60
https://controller.fiu.edu/wp-content/uploads/sites/24/2020/09/UBIT_Questionnaire.pdf
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61
https://www.digitalthrottle.com/popular-digital-advertising-terms
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62
https://www.obfs.uillinois.edu/bfpp/section-11-gifts-endowments/section-11-13
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63
https://www.halloweenpartyexpo.com/digital-sponsorships
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64
https://hbkcpa.com/sponsorship-vs-advertising-know-the-difference-to-save-tax-dollars/
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65
https://busfin.osu.edu/university-business/tax-office/unrelated-business-income-tax-ubit
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66
https://www.cnn.com/2022/10/19/tech/uber-advertising-division
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67
https://impactfoundry.org/ubit-advertisements-vs-qualified-sponsorship-payments/
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68
https://www.slideshare.net/CBIZinc/unrelated-business-income-tax-information-for-charities-other-nonprofits
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69
https://charitylawyerblog.com/2011/05/20/corporate-sponsorship-or-taxable-advertising/
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70
https://www.cnbc.com/2022/02/03/amazon-has-a-31-billion-a-year-advertising-business.html
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71
https://www.aau.edu/key-issues/unrelated-business-income-tax
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72
https://www.abhe.org/advertising-sports-program-not-ubit/
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73
https://www.groupm.com/
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74
https://utcle.org/ecourses/OC5666/get-asset-file/asset_id/35666
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75
https://www.nssh.com/2008/09/dealing-with-unrelated-business-income-and-intermediate-sactions/
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76
https://sponsorshipcollective.com/are-sponsorships-tax-deductible/
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77
https://www.multiview.com/understanding-ubit-with-jeff-tenenbaum?hsLang=en
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78
http://www.uky.edu/ufs/sites/www.uky.edu.ufs/files/eforms/UBITQuestionaire.pdf
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79
https://gumgum.com/ad-products
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80
https://altruic.com/blog/sponsorship-revenue-or-advertising-revenue
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81
https://www.sjsu.edu/fabs/how-we-can-help/policies-guides/ubit.php
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82
https://advertising.amazon.com/resources/ad-specs/imdb
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83
https://www.stonybrook.edu/policy/policies.shtml?ID=701
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84
https://alumni.aub.edu.lb/s/1716/images/gid2/editor_documents/us_chapters_-_income_from_corporate_sponsorships_and_advertising.pdf
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85
https://dor.georgia.gov/600-t-exempt-organization-unrelated-business-income-tax-return
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86
https://www.mmaglobal.com/files/mobileadvertising.pdf
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87
https://answerconnect.cch.com/document/mtg018438e99e7b581000908900237de5959c025/mastertaxguide/advertising-sponsorships-and-trade-shows
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88
https://www.revenue.state.mn.us/sites/default/files/2022-10/m4np_series_22_grid.pdf
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89
https://twitter.com/caruadreview
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90
https://afm.utexas.edu/hbp/part-5/4-unrelated-business-income-tax
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91
https://taxdepartment.gwu.edu/unrelated-business-income-tax
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92
https://kahnlitwin.com/blogs/mission-matters-blog/nonprofits-are-you-aware-of-your-990t-ubit-filing-requirements
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93
https://controller.vpfa.fsu.edu/sites/g/files/upcbnu1236/files/documents/Tax/UBIT%20Survey%20FY2022.pdf
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94
https://www.nonprofitissues.com/to-the-point/advertising-nonprofit-website
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95
https://instapage.com/blog/what-is-outstream-video
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96
https://www.rcfp.org/resources/introduction/
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https://www.heinzmarketing.com/
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