What is a non-taxable sponsorship?

Non-taxable sponsoring is understood to be a contribution from the sponsor (money or non-cash benefit) for which no active advertising is required on the part of the university. As part of non-taxable sponsorship, the name and logo of the sponsor can be mentioned or depicted in publications or event announcements without any special emphasis. This also applies if the sponsor's name or logo is included on the university's website without a link to the sponsor's website.