A Fundraising strategy is to ask local businesses, banks or institutions for corporate sponsorship. Gaining a corporate sponsor can provide a significant boost to a Non-Profit revenue stream. Be aware that most corporate sponsors request recognition in return, a “Quid Pro Quo” Contribution. However, you are only allowed to “acknowledge” your sponsor, and not provide them with advertising. Providing them with advertising can count as Unrelated Business Income (UBI) and be subject to tax or losing your 501(c)(3) Tax-Exempt Organization status. If you do provide recognition with a commercial value (advertising) than the donor can only deduct the difference in value between the donation and the item of commercial value provided the item exceeds $75 in value.