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Who can be a sponsor. Business for free, or what you can get as part of sponsorship

Sponsorship and charity are the main financial support for sports, cultural and other events. When a company finances an event, in order to determine taxation, it is necessary to know exactly what kind of assistance is provided: sponsorship or charity. It all depends on the purpose for which the financing is carried out: in advertising or not. Let's consider these nuances in more detail.

Who is a sponsor? Based on paragraph 9 of Art. 3 federal law 38-FZ of March 13, 2006, a sponsor is a person who provides or provides funds for the organization and holding of a sports, cultural and other event, for the creation and broadcast of a television or radio program, or the creation or use of another result of creative activity.

A prerequisite for sponsorship is sponsorship advertising, i.e. a company or other person who has received sponsorship funds is required to mention the sponsor in the advertisement (clause 10, article 3 of Law No. 38-FZ).
Thus, sponsorship can be reimbursable. Those. the sponsor, for its part, provides financial support, and the sponsored person is obliged to disseminate information about him, which is an advertisement, and the sponsor is an advertiser.

Sponsored advertising, unlike conventional advertising, has its own characteristics. The sponsored person distributes information about the sponsor himself, and not about his product (goods, services). Moreover, the advertiser can choose any way to indicate his participation in the event. If the advertisement mentions a product or a trademark, then such advertising does not fall under the designation sponsored.
Sponsor is not involved in the regulation and control of advertising campaign, since its purpose is to host an event, not to distribute advertising. Nevertheless, the sponsor can choose the options for distributing information about him: on banners, streamers, a light board, mention on television or radio, etc. The sponsor has the right to indicate the information about him being distributed: only the name of his company or plus his emblem or trademark.

What documents to apply for sponsorship?

The relationship between the sponsor and sponsored on a reimbursable basis is regulated by Chapter 39 of the Civil Code of the Russian Federation. Moreover, the sponsor is the customer of advertising services, and the sponsor is the performer. Therefore, in the sponsorship agreement, the sponsor's responsibilities include financing the event, and the sponsor's responsibilities include advertising about the sponsor. The sponsorship agreement contains the following information:
- place and time of the event;
- a condition for mentioning the organization as a sponsor, including the placement of a trademark, logo, emblem;
- location of information;
- the duration of the promotion;
- advertising distribution method: visual information(leaflets, flyers, banners, etc.), advertisements in the media;
- method of providing assistance: the transfer by the sponsor of assistance in cash or in kind.

The contract must necessarily indicate how the fact of the provision of services will be confirmed. Most often, in confirming the service, an acceptance certificate is used with supporting documents attached: on-air certificates, banner or streamer layouts, copies of leaflets, etc. acceptance-transfer or consignment note when transferring property.

Taxation of sponsorship by the sponsored party.

Features of VAT accounting.

Sponsorship is subject to VAT on the basis of paragraphs. 1 p. 1 art. 146 of the Tax Code, as paid services. Most often, sponsorship is transferred in advance before the event. The moment of accrual of VAT on advances received is the day of receipt of sponsorship in the form of an advance payment (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation). VAT on prepayment is calculated at the estimated rate of 18/118.

After the completion of the event, the contractor again determines the tax base for VAT in the period of provision of services and calculates the amount of tax at the usual rate. At the same time, the prepayment amount is deductible. In addition, VAT related to the supplier providing advertising services is also deductible.

Income tax from the sponsored party.

If an organization uses the accrual method when calculating income tax, then the sponsorship assistance transferred in advance is not the income of the recipient (clause 1 clause 1 article 251 of the Tax Code of the Russian Federation). The moment of receipt of income from sponsorship is the date of sale of services (clause 3 of article 271 of the Tax Code of the Russian Federation).

Thus, the determination of income tax occurs at the recipient at the time of signing the act of rendering services. In addition, expenses related to the implementation of advertising services are included in the expenses (Article 252 of the Tax Code of the Russian Federation).

Example 1

LLC "Executor" plans to hold a sporting event. He finds a sponsor, which is Advertiser LLC. Based on the agreement concluded between the parties, the sponsor undertakes to provide assistance in the amount of 1,770,000 rubles. (including VAT 270,000 rubles), and the advertiser, for its part, distributes information about the sponsor by broadcasting television and radio programs, and by posting information on billboards at the stadium. The sponsor provides assistance in cash by transferring to the advertiser's account in the form of 100% prepayment. Sponsor advertising services from suppliers amounted to 424,800 rubles. (including VAT 64,800 rubles), competition organization services - 1,168,200 rubles. (including VAT 178,200 rubles). All operations have supporting documents.

How to account for sponsorship of the sponsored party?

1. Received an advance payment from the sponsor

Dt 51 Kt 62-2 = 1,770,000 rubles.

2. Reflected VAT on advances received

Dt 62-2 (76av) Kt 68 = 270,000 rubles (1770,000 * 18/118)

3. We reflect the accrual of income at the time of signing the act of acceptance of services rendered

Dt 62-1 Kt 90.91 = 1,500,000 (1,770,000 - 270,000)

Dt 90, 91 Kt 68 = 270,000 rubles.

5. The contractor takes into account the costs of organizing the event

Dt 20, 23, 26, 44, etc. Set 60, 76 = 1350,000 rubles. (424 800-64 800 + 1168 200- 178 200)

6. Reflected VAT on services received

Dt 19 Kt 60.76 \u003d 243,000 rubles. (64 800+178 200 rub.)

7. The deduction of VAT from the services of advertising providers and from prepayments in the total amount of 513,000 rubles is reflected. Incl.

Dt 68 Kt 19 = 243,000 - accepted for deduction of input VAT from the services of advertising providers

Dt 68 Kt 62-2 (76av) = 270,000 rubles. - accepted for VAT deduction from prepayment

8. Dt 62-2 Kt 62-1 = 1770,000 rubles. - deducted prepayment at the time of signing the act

Sponsor taxation

Income tax: accounting features.

In accordance with paragraphs. 28 p. 1 art. 264 of the Tax Code of the Russian Federation, sponsorship is reflected in other expenses (letters of the Ministry of Finance of the Russian Federation No.

The sponsor's expenses can be non-standardized and standardized (letter of the UMNS for the city of Moscow dated July 19, 04 No. 21-09 / 47989). It all depends on the terms of the contract.

Expenses that are included in other expenses of the sponsor in full:

Advertising expenses through the media (ads in newspapers, magazines, radio and television broadcasts, etc.) and through telecommunications networks (letter of the Ministry of Finance of the Russian Federation No. 03-03-04 / 2/201 of 05.09.06);
- Costs for the production of outdoor advertising, incl. light, advertising stands and billboards;
- Expenses for the production of printed advertising publications: brochures and catalogs that contain information about goods, works, services, trademarks and service marks or about the organization itself.
Standardized expenses for income tax purposes are recognized in the amount of not more than 1% of the proceeds from the implementation of the sponsor's activities. These include:
- expenses for the manufacture or purchase of prizes to be presented during the event.
- expenses related to mentioning the sponsor verbally or by depicting his trademark on sports equipment, uniforms of athletes during sports competitions (letter of the Ministry of Finance of the Russian Federation dated 27.03.08 No. 03-11-04/2/58);
- other types of advertising that are not classified as non-standardized.

If the act on the provision of advertising services indicates only the total amount for sponsorship without deciphering the costs, and it was stated in the contract that advertising costs can be both standardized and non-standardized, then the entire amount of costs should be reflected in the form of normalized expenses.

What documents confirm the expenses for advertising about the sponsor? These must be expenses that are directly attributable to the sponsoring company. For example, analytical calculations, marketing research, the order of the head to conduct an advertising campaign, etc.

If the sponsor uses the method of determining revenue - on accrual, then the amount of financial assistance is included in the expenses in the period in which they were incurred. This is confirmed by the date of the act of acceptance of services or after the promotional event (clause 1 of article 272 of the Tax Code of the Russian Federation).

Sponsor value added tax

Upon receipt of an advance payment (meaning paid sponsorship) in cash, the sponsored person issues an invoice for this amount, on the basis of which the sponsor has the right to deduct VAT (clause 12, article 171 of the Tax Code of the Russian Federation). In this case, the sponsor must meet several conditions in the confirmation:

The advance must be stipulated by the contract;
- in the hands of the sponsor must be a payment document for the transfer of funds as an advance payment (clause 9, article 172 of the Tax Code of the Russian Federation).

When transferring sponsorship in the form of property, according to the Ministry of Finance, the deduction of VAT from the prepayment is illegal, since the customer does not have a payment order (letter No. 03-07-15/39 dated 06.03.09).

In arbitration practice, there are cases when VAT on non-cash prepayment is also legal (Resolution of the Urals District No. Ф09-5136/11 dated 09/14/11).

After registration of documents on the final performance of the service (signing of an act on the provision of services), if there is an invoice, VAT is deductible (clause 1, article 172 of the Tax Code of the Russian Federation). At the same moment, VAT from the prepayment must be restored (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

In what amount can VAT be deducted: in full or according to the standard? Arbitration practice assesses the situation differently. Some believe that VAT is accepted only according to the standard, referring to par. 2 p. 7 art. 171 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of the Russian Federation No. 03-07-11 / 285 dated 06.11.09 (Decree of the Ural District No. Ф09-746 / 06-С2 dated 20.02.06).

Others support taxpayers, referring to the fact that paragraph 7 of Art. 171 of the Tax Code of the Russian Federation is related only to a certain type of expenses: travel and hospitality. For other types of expenses, the norms are not provided for by law. Referring to this circumstance, VAT on advertising expenses can be deducted in full, which is proved by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 2604/10 dated 06.07.10.
The topic of deducting VAT from advances for sponsorship is a problematic one, and disputes with officials, most likely, cannot be avoided.

Example 2

Let's take the conditions of example 1. The sponsor transfers the entire amount as an advance payment. The contractor issues an advance invoice to him and, on its basis, the sponsor makes the following entry:

Dt 91 Kt 51 = 1,770,000 rubles. – sponsorship was transferred from the current account

Dt 68 Kt 76-av = 270,000 rubles. – accepted input VAT from the advance

After signing the act of services rendered, the sponsor makes the following entries:

Dt 99 Kt 68 = 270,000 rubles. - VAT charged on sponsorship services.

Dt 76-av Kt 68 = 270,000 rubles. – refunded VAT from the advance payment

Transfer of sponsorship of finished products or goods

In practice, often the sponsor provides assistance not in cash, but in property or goods. In this case, in addition to other documents, the parties enter into an agreement on the offset of counter obligations. Such an agreement is an operation to sell: goods from the sponsor and advertising services from the sponsored party.

Sponsor's VAT

VAT from the sponsor is charged on the date of shipment of goods (clause 1 clause 1 article 167 of the Tax Code of the Russian Federation). The tax base for VAT is the amount of this shipment itself (clause 2, article 154 of the Tax Code of the Russian Federation). VAT deductible from the sponsored party on the basis of the invoice is accepted according to the general rules.

Sponsor income tax

The transfer of finished products as sponsorship is taken into account as a tax base for income tax. Revenue is revenue from ordinary sales (excluding VAT) and is reflected in income at the time of shipment (clause 3, article 271 of the Tax Code of the Russian Federation).

If the income is received in kind, then its size is determined based on the transaction price. Simply put, income from sponsorship is income calculated at the regular selling price of finished products without VAT (clauses 4 and 6 of article 274 of the Tax Code of the Russian Federation). Revenues can be reduced by the amount of expenses associated with the sale of these products.

Example 3

The organization produces cars and is a sponsor of the rally. In the form of sponsorship, finished products are transferred - cars in the amount of 3 pieces. The cost of cars is 1,062,000 rubles, incl. VAT 162,000 rubles. The Contractor distributes information about the sponsor on television and on billboards at the time of the rally. The cost of one car is 250,000 rubles. The cost of cars is determined in the contract between the parties and is equal to the price of their sale (300,000 rubles). Cars are handed over in the month of the event.

We reflect the income from the sponsor

Dt 62 Kt 90 = 1062,000 - sales of cars are reflected

D-t 90 K-t 68 = 162,000 VAT accrued on transferred cars

Dt 20, 23, 25, 26, 44 Kt 60, 76 - costs for the purchase of spare parts for cars and
other expenses related to the production of automobiles

Dt 90 Kt 20 \u003d 750,000 rubles (250,000 * 3) - the cost of cars is determined

Thus, in the tax accounting of the sponsor, the taxable base for profit will be calculated as follows:

1062,000 - 162,000 - 750,000 \u003d 150,000 rubles.

Sponsorship and charity: what's the difference?

The law does not prohibit sponsorship from being provided free of charge, i.e. without counter obligations. Sponsorship can be provided free of charge only for certain events, as defined in paragraph 9 of Art. 3 of Law No. 38-FZ.

But gratuitous assistance is not always charitable, but only if it is provided to a non-profit organization or an individual for the purposes specified in paragraph 1 of Art. 2 of Law No. 135-FZ. If the recipients of sponsorship are commercial organizations, political parties, movements, and others, then sponsorship will not be charitable (clause 2, article 2 of Law No. 135-FZ). With gratuitous sponsorship for such purposes, gratuitous sponsorship takes place.

Taxation of charity and gratuitous sponsorship.

income tax.

Expenses in the form of charity through the transfer of property or earmarked funds non-profit organizations they do not participate in determining the taxable base for income tax (clauses 16 and 34 of article 270 of the Tax Code of the Russian Federation), since the purpose of such operations is not to generate income (clause 1 of article 252 of the Tax Code of the Russian Federation). Thus, both charitable and gratuitous sponsorship do not reduce taxable income for the sponsor.

Features of VAT accounting.

On the basis of paragraphs. 12 p. 3 art. 149 of the Tax Code of the Russian Federation, operations for the gratuitous transfer of goods (with the exception of excisable goods), the performance of work, the provision of services, the transfer of property rights for the purposes of charitable activities are not subject to VAT if the assistance is provided for the purposes specified in Art. 2 of Law No. 135-FZ.
In addition, supporting documents must be issued for a charitable organization. Otherwise, charitable assistance may be questioned by the tax authorities and subject to VAT.

Thus, to confirm charity, you must:

Confirm the charitable nature of the event;
- provide supporting documents.

The documents confirming charity are:

Contracts for the gratuitous transfer of goods, performance of work, provision of services as part of the provision of charitable activities;
- Copies of documents confirming the registration of the transferred property or funds with the recipient of assistance;
- Acts or similar documents evidencing the intended use of goods, works, services received as charity.

At the same time, it should be borne in mind that in the case of the provision of gratuitous sponsorship, which is not charity, the sale of goods for these purposes is subject to VAT (Article 146 of the Tax Code of the Russian Federation). If they are transmitted cash, then such expenses are not subject to VAT (clause 1, clause 3, article 39 and clause 1, clause 2, article 146 of the Tax Code of the Russian Federation).

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For the first time the word "sponsor" was publicly heard from TV screens in 1988. The audience then did not understand for what purpose Alexander Maslyakov, the host of the KVN program, long and monotonously lists the names of unfamiliar organizations on the air.

This is how it all started, and very soon everyone knew that a sponsor is, first of all, a respected and wealthy person (or company), whose activities are aimed at important and useful things to society. Such companies and people help to create and implement new projects, to accomplish what would be impossible to do without investments.

Sponsorship is definitely one of the types of support for various areas public life, one form of social investment. But at the same time, this cannot be called altruism, or philanthropy, or charity, although there is much in common. The main difference between them is that sponsorship necessarily provides for a counter service. Funds are invested in exchange for expected benefits.

The well-known English PR specialist Sam Black believed that "it is most correct to define sponsorship as one of the types of entrepreneurial activity." And as a rule, this activity is based on a clear agreement between the organizers of the event on the one hand and a commercial company on the other.

Sponsorship brings the company saving its own resources for advertising and organizing events of this level, and provides organizers with assistance and support target audience.

Sponsorship in advertising is effective marketing tool. The advertising market is so saturated these days that even large companies find it hard to stand out from the crowd. That is why they turn to sponsorship as more modern look advertising. Especially since the latest research by Havas Sports & Entertainment (HS&E), an expert in the field, has shown that sponsoring major sporting events significantly improves the advertiser's image and increases brand awareness, thereby increasing the likelihood of purchase of the company's products. Consumers perceive such brands more positively than "regular" brands - on average by 25-50%.

Event.Tips:

What companies should pay attention to when choosing a sponsored event:

  • To the target audience. It is worth sponsoring only those events where your audience will be present in a larger ratio. The more noticeable this "intersection", the higher the likelihood of gaining new customers and increasing the loyalty of existing ones.
  • It is necessary to clearly represent the goals and objectives that the company is going to solve with the help of a specific sponsorship.
  • What is the total number of sponsors supporting this event? Is there a chance that your company's participation will be noticed against the background of other sponsors?
  • Will the reputation of your company suffer from organizational overheads? It is necessary to study the history of this event, the list of sponsors of past years, reports on the success of previous similar events by the organizers.
  • What media will cover the event and how does the target audience of these media match the target audience of your company?

As a rule, the most active sponsors of mass city events:

  • large banks;
  • mobile operators;
  • construction companies;
  • shopping centers;
  • manufacturers of energy drinks, snacks;
  • and, of course, sports brands.

One of the most active sponsors of mass sports events in our country is BOSCO.

Mikhail Kusnirovich, the head of the BOSCO group of companies, likes to say that the topic of sports has been close to him since his youth, since his father participated in the construction of Olympic facilities in Moscow and often took the boy with him to the construction site, so even in the distant 1990s, Mikhail began to be filled with enthusiasm about belonging to the Olympic world.

As it became known recently, BOSCO is the official sponsor of the Olympic Games in Sochi in 2014. Experts estimate the approximate cost of such a contract at one hundred million dollars, and they also declare in unison that this is a very beneficial cooperation for both parties. And a great example of an ideal sponsorship based on a mutually beneficial partnership.

By purchasing Sochi 2014 licensed products, all Russian residents will be able not only to contribute to the preparation and holding of the first Winter Olympic Games in Russia, but also to support environmental and educational programs, projects to create a barrier-free environment, sports infrastructure, and involve young people in sports and dozens of other initiatives that are being implemented in preparation for the Games.

The launch of a new line of licensed products will make the Sochi 2014 marketing program even more successful, which has already brought the Sochi 2014 Organizing Committee over $1.2 billion and has become the most successful in the history of the Winter Games.

Dmitry Chernyshenko, President of the Sochi 2014 Organizing Committee, comments: “I am sure that in 2014 in Sochi Russian fans will attract the eyes of the whole world with their bright, modern and unique clothes! We will be united in a way, and this is our strength! Thanks to the Olympic clothing collection, every Russian will be able to feel the Olympic spirit, feel their involvement in the Games and make a personal contribution to the future victories of Russia!”

Mikhail Kusnirovich, head of the BOSCO group of companies: “Four years of the life of athletes and fans are concentrated in two weeks of the Olympics. For some, this is the peak of a sports career, for others - the pinnacle of human emotions. A moment - and all this will become history, the past, which you so want to keep. These bright, important, lifelong emotions can now not only be described in words or expressed in music - they can be felt. And pass it on to the kids. T-shirts and caps, polo and backpacks, suits and windbreakers from the new official licensed collection will carry the Olympic mood for a very long time. Memories will form into patterns, just as our national traditions formed into a patchwork quilt of the Sochi Olympics. And this is important, because the general memories are erased from our memory, but the details remain. I hope for a long life!”

And here is the "commentary of the city." Daria Nikolskaya, head of the Moscow Directorate of Mass Events, answered several key questions from the editors:

How to become a sponsor of a city event?

In fact, it's easier than ever. You simply write an open letter addressed to the head of the Moscow Department of Culture, Sergei Aleksandrovich Kapkov, or the Deputy Mayor of Moscow for Social Development, Leonid Mikhailovich Pechatnikov. In the letter, you must inform about your intentions and wishes, leave contacts for feedback. This letter gets to the Directorate, we find out the seriousness of intentions and make an appointment already to discuss all the details. The only restriction is the law on advertising, by and large there are no fundamental barriers to satisfying the sponsor's interest, if it does not contradict the law.

Which companies are the most active sponsors of city events?

Banks, investment and construction companies.

Is it more important for them to establish close ties with the city than to build an image and convey a message by the participants of the event?

Maybe. But, for example, this year Sberbank showed itself very actively during the City Day, of which it acted as the general partner. It seems to me that both motivations are at play here.

How is the situation with sponsors of city events? Do you satisfy the needs of all companies that apply to you?

We not only satisfy current requests, we are constantly looking for sponsors ourselves. This is now a very acute problem. The status of the city, the possibility of establishing close ties and opportunities for advertising are huge, but the fact remains: today we do not have permanent sponsors and active interest.

And what, in your opinion, is the problem of attracting sponsors?

I think there are two problems here. The first problem lies in the lack of people who could deal closely with this issue. In fact, the department does not have a separate division that is engaged in the search and selection of sponsors. Everything is done quite handicraft, "on the knee", through other departments. Previously, there was a “commitment” system, when companies were obliged to donate large sums of money for holding city events. Now, of course, such a system does not work; and there are no professionals who would be involved in fundraising, because there is no way to adequately pay for their services. The second problem, it seems to me, lies in the somewhat biased attitude of commercial structures, corporations towards the city. They think that everything here is very backward. For some reason, brands think that city structures simply will not be able to realize their sponsorship tasks. It's one thing - a scheme worked out at a commercial enterprise, and here is another task, with which, in their opinion, the city may not be able to cope. Now the main task of the Directorate is to overcome this biased attitude and solve at least one of the problems. Maybe then the issue with sponsors will be resolved.

In the social network VKontakte, it turns out that communities are very popular for finding permanent relationships for money. If you type the word “Kept women” into the search bar of the site, you can see dozens of such publics, and the number of subscribers of some of them exceeds 10 thousand people. In such groups, women are looking for sponsors, that is, men who are willing to pay for easy and pleasant relationships. In turn, the representatives of the stronger sex offer money in exchange for regular sex and the absence of claims from the ladies. A cursory analysis shows that on the eve of the New Year, the number of advertisements from women slightly increased: many of them were ending their contract for renting an apartment, and the “kept women” were looking for people who were not ready to help pay the rent for free. The Village decided to study this phenomenon and understand why thousands of girls are looking for sponsors, and sponsors for kept women.

Dmitry is 26 years old, he is tall, blond, with a small beard and a silver earring in his left ear. When traveling, a young man wears a bandanna or cowboy hat, camouflage pants, and sweatshirts with a hood. There are hundreds of photos on his VKontakte page: Morocco, India, Sri Lanka, Spain, Elbrus. In the group “I am looking for a sponsor for a kept mistress” (without commas), Dmitry writes that he is ready to become a sponsor for a student: “I'm tired of the relationship scenario itself. You still have to sponsor one way or another, only instead of cash, money is invested in restaurants, gasoline, surprises, and a waste of time and attention. I want to simplify everything: I give money and get what I want without the disadvantages of relationships (betrayal, brainwashing, etc.) " (The author's spelling and punctuation have been retained.)

IN in social networks - dozens such groups, and tens of thousands of users subscribe to them. Of course, there are many in the communities who seek or offer only sex. For example, almost every day a desperate anonymous man from the north-west of Moscow publishes a laconic request to meet in a car in Mitin. In addition, viewing some of the ads was very educational for the editors, who seemed to be unaware of many euphemisms from the world of sex. But the main goal of such groups is still not the search for intimacy for money. He offers financial help, she offers sexual and emotional intimacy.

Dmitry is one of the few who does not hide his face in a community where most of the participants are faceless anonymous men and glossy buxom blondes with fake accounts. He explains his desire to buy a relationship by saying that he does not want anything serious: “I met a girl for two and a half years, and it didn’t end with anything. Ordinary relationships are the same sponsorship, only, in addition to money, nerves, time and attention are wasted. With a kept woman, I will spend less, but they won’t fuck my brain, be offended and try to remake me. Dmitry says that he is ready to spend 5–10 thousand rubles on one meeting with a suitable girl (“In appearance, weakness in front of brunettes with brown eyes, a sports figure and a navel piercing. The younger the girl, the less bile and cynicism she has”). The young man emphasizes that when calculating this amount, he also takes into account his external parameters. “I don’t look like a 45-year-old fat pigface with a nuclear war on my face,” he explains. He ends our conversation with a suggestion of intimacy: “What about sex?”

Social networks are not the only platform for finding a sponsor or a kept woman. There are a lot of specialized sites and agencies on the Internet, many of which not only offer their services, but also explain in detail to customers the format of such relationships. “THIS IS NOT A ROMANCE AND IS NOT LOVE,” one of the resources reports capslock. “The basis of this relationship is your needs and readiness for long-term relationships on a financial basis.” Simply put, we are talking about a long-term relationship in which money deprives a girl of the right to claim or tantrum, and a man - a headache from female troubles.

To avoid the hassle that inevitably accompanies any romance, sponsoring agencies offer to conclude a contract with prescribed duties and responsibilities of each of the parties. Choosing a girl, men are advised to be extremely cynical. “A kept woman should create a feeling of maximum visual and spiritual comfort. You pay not for a person, but for the most harmonious replenishment of what you lack, ”the explanation on one of the sites says. The agency suggests not to confuse such a girl with a wife, mistress, girlfriend or capricious daughter. She “does not need to ask, wait, understand, accept, seduce, achieve”, it is enough for her to pay regularly.

In a community where a certain level of prosperity is expected from men, there are predictably many fakes. So, Alexander - a fit 26-year-old brunette with a Hollywood smile in the photo - claims that he is ready to spend up to a million rubles a month on the maintenance of a girl, "who will be a thing for money." In response to a question about his occupation, Alexander replies that he owns oil facilities throughout Russia. "Igor Ivanovich?" - the first thought that comes to mind after such a story.

More realistic seems to be the story of 40-year-old Alexander, who publishes an advertisement on VKontakte looking for a companion: “I will take a beautiful girl for maintenance! Help with housing! Youngsters, by!" In a conversation with The Village, he says that the relationship with his wife is no longer the same and he “would have kicked her out a long time ago.” At the same time, Alexander does not get divorced so as not to injure the children. “In the 15th century, courtesans appeared in Italy, they were very educated, and they were treated with respect. I'm not just looking for a girl for sex, I need one with whom I can talk on various topics, ”explains a potential sponsor. He does not reveal the scope of his activities, but claims that he lives in a closed village. The former kept woman, according to Alexander, lived in his apartment in Moscow and received a car as a gift.

Ordinary relationships - same sponsorship, only, in addition to money, nerves, time and attention are spent.
With a kept woman, I'll spend less, but I will not be fucked by the brain, offended and trying to remake

Sergey Babin, head of the Department of Psychotherapy and Sexology at the North-Western State Medical University named after I. I. Mechnikov, connects the desire to start a relationship in exchange for money with mental trauma. “Behind such a practice is the fear of intimacy, the fear of true, deep relationships and feelings,” the expert explains. - Intimacy is always openness, a demonstration of one's own feelings. Any openness is vulnerable, because we open different sides of our soul to another person - positive, negative, shameful, and this can be dangerous.

It is the fear of intimacy and real relationships that we are trying to disguise with such surrogates.” According to the expert, this also applies to girls who do not buy, but sell relationships.

True, if the so-called sponsors willingly talked about their motives and needs, then the potential kept women for the most part refused to make contact. So, the girl Yulia, in response to quite correct questions, simply repeated several times that she was not a prostitute. However, at the same time she added that she was looking for a close, but wealthy person for a long-term relationship.

Several well-groomed blondes also left the request to tell about themselves unanswered. But in the search for the so-called kept women, The Village correspondent stumbled upon a lot of women's stories in the style of Russian life series on federal TV channels. So, 28-year-old Elena, a cook from Primorsky Krai, is looking for an “adequate man”: “Mountains of gold and trips abroad are not necessary, parties and chic restaurants are also. I am for calm, quiet evenings at home or walks in the park, ”says Elena. According to the girl, she only counts on financial assistance if she moves to another city and explains: “Money is just pieces of paper.” Elena decided on the status of a kept woman (“You can also have a married man”) due to the fact that ordinary serious relationships do not add up. After the divorce, she left two children. “Ordinary Russian men don’t need me, everyone is looking for me without children, with a car, without problems and worries,” the girl is sure.

In turn, 25-year-old Yulia from Ukraine lives in Moscow and works as a nurse. She has dyed black hair, a broad face, and an open smile. On her page in "VKontakte" she published a poem:

Quietly I will go to the church. I will light a candle for my family.

Quietly I ask God: Take care of them, I pray.

But I don’t ask for myself, and I don’t dare to ask.

Thank you Lord for everything I have.

Julia decided to find a sponsor when money was urgently needed. “My mother is a disabled person of the 3rd group. From time to time you need to lie in the hospital, that's why I decided, ”says the girl. Many responded to her ad, but she has not yet met with anyone. “I was never able to overcome myself and my upbringing, and there were a lot of some suspicious men,” says Yulia. As it is written on one of the sites for finding partners for money, “in our country, which is striving to claim deep spirituality, there was no place to understand such base motives that guide kept women and their keepers.”

For each non-profit project or organization, the question is relevant: To get the right answer, you should clearly understand the purpose for which the funder is ready to provide funds. As soon as this task is solved, it will be possible to identify the area of ​​potential partners whose interests will be satisfied through this project. In the article it will be possible to find the answer to the question: "Who is a sponsor?" The main types of financing parties will also be described, recommendations for their search and attraction will be given.

What does the word "sponsor" mean?

Sponsor is an individual or entity, which contributes to the implementation of any project, both to support the latter, and for the purpose of advertising certain goods, services, own activities or oneself. The sponsoring party makes a free contribution to the budget of the organization in need of assistance. At the same time, there are no legal pre-emptive rights of the sponsor in relation to this object.

The actions of a person who wants to become a sponsor, in most cases, are aimed at attracting the attention of the appropriate target audience. At the same time, the activity of the financing party does not imply the receipt of income.

After receiving an answer to the question “who is a sponsor?” it is time to consider the main types of gratuitous funders.

Sponsor General

This type of sponsor provides the recipient with 50% of the event budget. At the legislative level, there is a ban on the interference of the benefactor in the activities of the organization to which he allocates funds. In practice, however, the reverse situation is widespread. Often the general sponsor has an influence on the object to which assistance is provided.

Vehicles, sports arena fencing and other event equipment are often designed in the official colors of the general sponsoring party. This occurs when the event does not have a title sponsor. This type of funder is described below.

Title Sponsor

Its amount of funding is approximately equal to that of the general sponsor. What then is the difference between them? The title sponsor cannot interfere with internal politics aided organization, neither in law nor in practice. The main advantage of this type of funder is the obligatory placement of its logo on the uniform of all persons who are related to the project. It is not uncommon for his name to be included in the title of the funded event.

Due to this, the target audience gets the impression that the main sponsor of the project is the title one.

Sponsor official

The official sponsor provides gratuitous assistance to the project in the amount of 10 to 25% of the budget of the planned event. Depending on the size of the contribution, each of these funders receives an appropriate amount of promotion. That is, when the sponsor has provided gratuitous assistance in the amount of 10%, the number of advertising services provided to him will be minimal. But that's not bad at all. After all, if an enterprise that wishes to become a sponsor belongs to a medium or small form of business, it will be quite satisfied that its logo will appear next to the emblems of business giants.

Sponsor Special

Who is a special sponsor? This type of caregiver receives its own amount of advertising and in return finances some highly specialized item of expenditure. For example, auto racing often has a technical sponsor. It provides fuels and lubricants in the required quantity and provides various services for the maintenance and service of vehicles. At sporting events, there is often a sponsor of drinks. When any competition is held, it is not uncommon to find a party allocating funds for the main prize. When a film or TV show is shown, there is a show sponsor.

Information sponsorship is widespread, when the media offer the placement of articles and notes on their electronic and printing spaces, broadcast programs in radio and television formats.

The amount of financing of a special sponsor depends on the agreements reached between the person providing gratuitous assistance and the organization accepting the sponsorship contribution. The cost of the goods and services provided is calculated at wholesale purchase prices, their volume in monetary terms is 10% or more of the planned budget of the event. The volume of advertising services provided will depend on the size of the contribution, as in the case of an official sponsor. However, the status of "special" creates the illusion of the particularity and significance of this particular financier.

Partner

With the cooperation of a person providing gratuitous assistance and an organization accepting a financial contribution, a sponsorship agreement is mandatory drawn up. There are situations when the correct conclusion of such a contract is impossible. This occurs when the sponsor is an organization whose services do not legally fall under the category of gratuitous assistance. Then the question of mutually beneficial partnership is raised. An example would be a bank through which transactions related to grant financing of an object will be carried out. Or a partner insurance company provides its services in relation to participants in a competition, festival or competition. It can also be a printing house that produces all printed products related to the event.

Partners provide services to sponsored objects at loyal prices, without interest and commissions.

Sponsor for a girl

Another type of financial aid provider is the girl's sponsor. This concept has emerged relatively recently. Who is a sponsor for a girl? First of all, this is a rich man who has already taken place in life. Most often he has own business or working for a large organization. This man understands that in order to maintain her attractiveness, a girl needs funds for beauty salons and gyms, beautiful clothes and expensive cosmetics. Such a sponsor is ready to pay for all these items of expenditure of a particular girl in exchange for her warmth and affection.

Now you know what a sponsor is and how this concept can be classified. It is time to answer the question: "How to find and attract such a funder?"

How to find a sponsor?

To find a potential sponsor, you need to research the market. If the organization in need of assistance is young and its staff is small, then the appropriate funder should be involved. In this case, you should not threaten, for example, the Gazprom company. It is recommended to pay attention to smaller organizations. This will lead to positive results faster.

Next, you need to collect as much information as possible about the chosen potential sponsor: location, size of the advertising budget, competitors of this organization, who have already acted as a financing party.

The next step should be a personal meeting with the person responsible in the selected organization for marketing or advertising. It is recommended that you first send a letter that briefly describes the project in need of sponsorship. After seven to ten days, you should call an authorized representative to arrange a personal meeting.

With live communication, the main goal will be to interest a potential sponsor and jointly discuss an existing project. Before the meeting, you need to study as much information as possible regarding the activities of this organization. You should have an answer ready for each of the questions. You can not hesitate and demonstrate a lack of self-confidence.

Now you know how to find sponsors. The next step is to recruit them.

How to attract a sponsor?

There are 6 effective rules for attracting sponsors. Let's consider each of them:


Conclusion

Sponsors are divided into the following classes: general, title, special and official. Each of these types is interesting in its own way and has certain advantages. If you want to find and attract a sponsor, the recommendations given in this article will certainly help you. But it should be remembered that by agreeing to accept gratuitous assistance, you will automatically have to advertise a certain brand. Therefore, you should not consider absolutely any potential sponsor as a tool for obtaining free goods or services.

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Sponsor

On television, we often hear the phrases “title sponsor”, “broadcast sponsor” or others that are similar in meaning. What does it mean to be a sponsor? What is the difference between a sponsor and a classic patron?

General concept

Sponsor - a legal entity or a group of individuals that provides financial support to something or someone: a football club, a broadcast of a popular series, a famous athlete, and so on. However, the cooperation of the sponsor with those to whom he is supporting goes beyond simple charity. If, for example, trademark sponsors a sports team, then the equipment of the athletes will have either the logo or the name of the sponsor's company. There is also gratuitous sponsorship, but it is becoming less and less common. The purpose of this is to create a positive image.

What does the sponsor have?

With the benefits of the sponsored, everything is clear, but what does the company or the person get, it would seem, so recklessly throwing money down the drain? Usually there are several goals: a favorable image creation in society or in the market, mutual advertising (most often found among athletes) and charity. This is the so-called "Big Three".

Sponsoring Traditions

There have been strong links between sponsorships for decades. For example, tennis-basketball-football-hockey players and so on often sign contracts with uniform manufacturers for their sport. Sports clubs traditionally work closely with bookmakers, equipment manufacturers and beer brands. For example, Liverpool FC wore Carlsberg beer logo on their shirts for several decades, Novak Djokovic, the famous tennis player, plays in Fila shirts, and Real Madrid players take to the field with the Bwin inscription on the chest.

Conclusion

Sponsorship is a mutually beneficial cooperation between two or more public individuals and legal entities.