Publications Memos Go Back Final Regulations Regarding the Tax Treatment of Corporate Sponsorship Payments to Tax-Exempt Organizations 05.03.02 This memorandum addresses the final regulations regarding the tax treatment of corporate sponsorship payments to tax-exempt organizations. Authors and Contacts Jennifer Franklin Senior Counsel [email protected] +1-212-455-3597 David Shevlin Partner [email protected] +1-212-455-3682 Related Insights 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 06.05.26 | Publications U.S. Designation of Brazilian Criminal Organizations as Foreign Terrorist Organizations: Implications for Businesses Active in Brazil 11.21.23 | Publications Proposed Regulations Regarding Taxes on Taxable Distributions From Donor-Advised Funds Related Services Related Practice Areas Exempt Organizations