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Consultation on UBIT and Sponsorships


Assist a non-profit promoting the health of Hispanic women in the U.S. by providing a consultation to address two key questions relating to UBIT and sponsorships.

Referred by:

Jurisdiction(s): U.S. (Texas-based)
About the Organization: ROSAesROJO works to dismantle income, language, and education barriers to health and well-being for Hispanic women and their families in the U.S. by delivering culturally tailored and accessible chronic disease and cancer prevention programs.
Legal Entity Type: Nonprofit/Charity
SDG(s): Good Health and Well Being, Reduced Inequalities
Legal Issue(s):

The ROSAesROJO team is seeking a comprehensive consultation to discuss two primary issues. First, the ROSAesROJO team receives grants to help them produce a range of wellness content and programming that is free of charge to Hispanic communities. However, on very rare occasions (approximately twice a year), an outside organization will ask them to provide services in exchange for payment. This generally occurs if the ROSAesROJO team doesn’t have a grant/funds to cover a specific project/service, but an outside organization offers to pay for it directly. The services provided are very similar/in line with those they offer to the broader community. The ROSAesROJO team is seeking guidance on: (i) whether this is considered program income; (ii) if it could be considered unrelated taxable income; and (iii) whether they should establish a for-profit entity if they plan to continue this practice. Secondly, the ROSAesROJO team is starting to develop a Sponsorship Program, whereby they will offer benefits (thank you posts, logos at events, an invitation to give a short speech at program graduations, sponsorship of “X” content in their SuperVive Comunidad app, etc.) according to the amount a corporate entity chooses to sponsor. The ROSAesROJO team is seeking guidance on: (i) whether payments are subject to sales tax/should be treated as program income; and (ii) whether they should be sending an invoice or Letter of Acknowledgement.