SPONSORSHIP DISCLOSURE

PURPOSE

This Sponsorship Disclosure Policy establishes the guidelines governing corporate sponsorships received by Women In Automotive® Foundation and the recognition provided to sponsors. This policy is designed to ensure compliance with IRC Section 513(i), which governs qualified sponsorship payments, and to clearly distinguish sponsorship recognition from commercial advertising activity.

QUALIFIED SPONSORSHIP PAYMENTS

Under IRC Section 513(i), a qualified sponsorship payment is any payment made by a person engaged in a trade or business with respect to which there is no arrangement or expectation that such person will receive any substantial return benefit other than the use or acknowledgment of the name or logo (or product lines) of such person’s trade or business in connection with the activities of the Foundation. Qualified sponsorship payments are not considered unrelated business income to the Foundation, provided that the recognition provided to the sponsor does not constitute advertising.

PERMITTED SPONSOR RECOGNITION

The Foundation may provide the following forms of recognition to corporate sponsors: display of the sponsor’s name, logo, or trademark; listing of the sponsor’s name in Foundation publications, event programs, press releases, website, and annual reports; verbal acknowledgment of the sponsor at Foundation events; hyperlinks to the sponsor’s website from the Foundation’s website; distribution of the sponsor’s materials at Foundation events without endorsement language; and signage and banner display at Foundation events.

PROHIBITED ADVERTISING LANGUAGE

Recognition provided to sponsors must not include qualitative or comparative language about the sponsor’s products or services, price information or indications of savings, calls to action directed at the public, endorsement or promotion of the sponsor’s products or services by the Foundation, or any language that constitutes a commercial message rather than a simple acknowledgment. Inclusion of such language would convert the recognition into advertising and may result in unrelated business income to the Foundation.

SPONSORSHIP VS. ADVERTISING — KEY DISTINCTIONS

SPONSORSHIP AGREEMENTS

All corporate sponsorships of $1,000 or more will be documented in a written sponsorship agreement specifying the contribution amount, recognition to be provided, term of the sponsorship, and applicable disclosure language. Sponsors will receive a written acknowledgment confirming their contribution and stating whether any goods or services were provided in exchange.