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Sponsorship of a polo tournament by an automotive company

Under sponsorship means the promotion of individuals, groups of persons, organizations or events by a single person , an organization or a commercially -oriented companies in the form of money, goods and services with the expectation that one's own communication - and Marketing objectives supportive consideration to receive. "Analysis, planning, implementation and control" of these measures and a contractual relationship between sponsor and sponsored person, in which performance and consideration are defined, play an important role.

Sponsorship is operated by the company (the sponsor) for the purpose of marketing communication policy . The aim is to draw attention to one's own company, primarily in connection with an event that attracts media attention. Sponsoring is part of the public relations work or marketing of companies with the aim of promoting products and services for which an "experience benefit" is to be added to the product benefit.


Etymologically, sponsoring is derived from “sponsor”, after which Duden refers to a “sponsor, sponsor in sport, or a person, group that finances radio or television programs for advertising purposes.” In practice, the term is understood very differently.

In contrast to pure patronage , in which there is no expected economic benefit, the sponsored person offers a number of specifically defined services and rights of use. In contrast to a real exchange of services , in which service and consideration are of equal value, sponsoring is based on a certain support intention. Modern sponsorship goes far beyond the mere presentation of company logos and brands or integration into the sponsor's advertising . Sponsoring has become considerably more professional in the past few years, especially in the areas of sport, culture and social affairs.

Donations can be divided into three groups with different focus. Sponsorship, patronage and donations. In contrast to patronage, which does not expect any specific consideration for donations, or the donation system, a sponsor aims at a business that serves its own goals. The donor expects clear, agreed consideration from the sponsored. To distinguish between the different terms: Patronage means, above all, donations that are made for altruistic motives. Most of the time, patrons do not speak publicly about their funding. The donation system represents a further development of this. There is also a tax aspect here. Donations are donations from individuals or companies to charitable organizations. These can be claimed for tax purposes. Here, too, no consideration is assumed. Ultimately, the definition of sponsoring according to Bruhn is: “Sponsoring means the analysis, planning, implementation and control of all activities that involve the provision of money, material resources, services or know-how by companies or institutions for the promotion of people and / or organizations in the areas of sport, culture, social affairs, the environment and / or the media are linked to the contractual provision of the sponsor's performance and consideration from the sponsored, in order to simultaneously achieve marketing and corporate communication goals ”.

With the term “ passive tolerance ”, which is usually contained in the sponsorship contracts, the sponsored person approves the communicative use of the project, person, institution or group. The mutual relationships are referred to as sponsorship ; In German-speaking countries, the term sponsoring is mostly used. The image (also sympathy) associated with the public interest , which is shown to the sponsored, should be of use for the sponsor in marketing and communication ( image transfer ). Sponsoring supports and supplements other communication instruments of the company ( integrated communication for this purpose ) or can act as a basis for such.

Numerous considerations make sponsoring interesting for companies: Integration into corporate communication , lobbying processes, advertising , marketing measures and PR . In addition, the sponsorship contract can also include discounted or free admissions to the sponsored events for customers or employees of the sponsor. However, the contact with potential business customers (key persons) and the target group is often rated most important. However, selling services that are a win-win situation for both business partners is not always sponsorship. It should be remembered that sponsorship is not simply a purchase of advertising space from companies. Sponsors must be aware that the medium and message are linked in sponsorship, which among other things requires an inevitable image transfer.


In practice there are different manifestations of sponsoring (according to the order of importance): sports sponsoring , art and cultural sponsoring , socio-social sponsoring, eco sponsoring, science sponsoring . In the media sector, program and media sponsoring as well as online sponsoring are used as specific forms of advertising.

Sports sponsorship


Of all types of sponsorship, sports sponsorship has the most dominant position. The high level of consumer interest in sports and broad acceptance form the basis of corporate communication goals (positive image transfer ). Sports sponsorship can be broken down into the following criteria: sport ( football , handball , basketball , motor sport , tennis ), organizational unit ( association , competition , club , team , individual athlete) and performance level (professional, amateur, recreational sport). The most common type of breakdown is based on the scope of sponsorship. A distinction is made between full, main and co-sponsoring. We speak of full sponsoring when companies make all funds available to the sponsored and therefore receive the exclusive rights of use from the sponsored. This procedure has the advantage that the communicative use of sponsorship is not exposed to any disruptive factors from other sponsors. The more budget a sponsorship requires, the more sponsors usually appear. Main and co-sponsors appear here. These divide the costs to different degrees and consequently also receive different rights of use in the communicative use of the sponsorship. Obviously, main sponsors get the majority of those rights, co-sponsors get in with fewer usage rights.

Since sponsorship gains in value for the sponsor as the range increases, media-based sports, such as football, Formula 1 and tennis in Germany, benefit from sponsorship agreements . Other sports that are not or only rarely seen on TV, but still have a large following, are instead often sponsored by the manufacturers of the sports-specific products.

Association sponsorship

This sponsorship mostly benefits the promotion of young talent. However, compared to the membership fees, it is rather a small amount that the association receives from it.

Competition sponsorship

Deutsche Telekom and its T-Home brand sponsored the Bundesliga from 2006 to 2009 . For this, the German Football League received a certain amount of money (approx. 10 million euros annually). Allianz SE sponsored the women's Bundesliga from 2014 to 2019 . There is a similar situation in other sports: easyCredit is a financial institution name sponsor of the basketball league , the Deutsche Kreditbank DKB sponsors the handball league . A provider of business directories is the main sponsor of the German Ice Hockey League . At the 2006 World Cup , the games were presented by a US beverage manufacturer who had also acquired the rights to sell its soft drinks (non-alcoholic beverages) in the stadiums. The competition organizers try to exclude competitors from their official sponsors from advertising in their competitions. Efforts by companies to profit from the media presence and the image of major events without making a major financial commitment are called ambush marketing .

It is still rare in Germany for sponsors to appear in competition names. The men's field hockey world championship 2006 , which was officially called the BDO World Cup Men , took place in Germany in the summer of 2006 , and the 2nd national ice hockey league was called the “Asstel Ice Hockey League” in the 2006/2007 season. The Champions Trophy the FIH has for some years a sponsors name. In football, the English ( Barclays Premiership ), Italian ( Serie A TIM ), French ( Ligue 1 Orange ) and Portuguese ( bwin Liga ) have namesake among the best leagues . In rugby union , the leagues from England ( Guinness Premiership ) and the Celtic region ( Magners League ) have also had sponsors for some time.

Club sponsorship

The club sponsorship benefits an entire club and its use is mostly divided at annual general meetings between the sports offered, any debt repayment and rental costs. In addition to the classic shirt sponsorship and perimeter advertising, the following measures and ideas can increase awareness and improve the image: loudspeaker announcements, screen walls, announcement posters, showcases, design of club vehicles, VIP rooms and boxes of honor, campaigns and presentations on the field before and during the games During the breaks at the venue, raffles, competitions, tickets, advertising in the club, department or stadium booklet, autograph sessions. Since balloon covers are ideal as advertising media, there are hardly any club hot air balloons without sponsor advertising.

Team sponsorship

At the team sport level, there is hardly a team in competitive sport in Germany that does not have a sponsor. The so-called main sponsor, whose brand logo is usually displayed at chest height of the jersey , represents the most important source of income, further supporters can then be found on sleeves or pants or are communicated via perimeter advertising or promotions at the venue. Eintracht Braunschweig was the first club in Germany to advertise on their jerseys. The FC Barcelona has traditionally had for years as one of the few top clubs in football no advertising on the jersey. Starting with the 2006/2007 season, the association promoted UNICEF , the United Nations Children's Fund , free of charge for five years and also supported it financially. The Qatar Foundation has been a sponsor of FC Barcelona since the 2011/2012 season . For national teams , sponsorship on the jersey has not prevailed in all sports, so it is not given in ice hockey, football and rugby. Some of them exist in basketball and handball.

Individual athlete sponsorship

Many professional athletes have an advertising contract with a sporting goods company and then wear the advertising partner's brand logo on clothing or sports equipment. The athletes are then paid a sum of money, depending on their popularity, or at least the sports equipment is made available free of charge. In the United States in particular , this is the most lucrative source of income for many athletes, even before professional salaries.

Name sponsorship

Another type of sponsorship, which is mainly used in sport , is name sponsoring (“naming rights”) which has become more and more popular in Germany in recent years. Mostly it is operated in the form of club sponsorship and team sponsorship, less often in competition sponsorship . The organizer, the club or a team receives money from the sponsor if he or she gives him or her the right to designate the competition, the team or the team's venue for a defined period of time.

In football, it has been particularly popular to sell the right to name stadiums, stadium parts (such as stands) or buildings so that the money can be used to finance renovations or new construction of stadiums. The Volksparkstadion in Hamburg was a pioneer in Germany . The east curve of the Weser Stadium is officially called the Kraft curve. But in indoor sports too, the naming rights are often sold when the arena is expanded . The idea came from the United States, where almost all stadiums or arenas in the five major leagues ( NBA , NFL , MLB , NHL , MLS ) have sponsor names. However, in popular parlance , especially in fan circles , the stadiums are usually still referred to by the traditional name.

In Germany, name sponsorship can be found in the team name , especially in the basketball league , where almost all teams have a sponsor name. Alba Berlin after the recycling company, EnBW Ludwigsburg after the energy company and Telekom Baskets Bonn after the telecommunications company. There are even teams that do not have the traditional place name, which draws the viewer's attention even more to the sponsor, such as the Fraport Skyliners from Frankfurt. On the one hand, this is due to the fact that many clubs do not own the naming rights of the halls (and therefore cannot sell them) and they do not earn as much from perimeter advertising and spectators. In ice hockey, the Sinupret Ice Tigers and the DEG Metro Stars are the only DEL teams with sponsor names without a location in the 2006/2007 season . The idea was taken over from Spain and Italy , where sports such as handball, baseball , rugby union or basketball have been living off this sponsorship for a long time, despite the high level of interest. Despite the commercial idea, the company name usually has a local identity-creating effect due to long-term contracts. In Austria, on the other hand, time-limited name sponsorship is common, so that the clubs often have changing names.

Art and culture sponsorship

In addition to sports sponsoring, art or cultural sponsoring is becoming increasingly important. These include sponsorship activities and engagements in the fields of visual arts, music, theater, literature, pop, design, photography, and film.

Social and environmental sponsorship

Sponsoring campaigns in the social and ecological area include support for non-profit institutions, training centers and projects, often through the provision of financial or material resources or services. With this specific form of sponsoring, the sponsor is given the opportunity to exercise ecological, socio-political and social responsibility ( corporate social responsibility ) and to communicate this to the public.

Socio- or social sponsoring since 2000 developed itself as an important area in the sponsorship of companies and is taken for several years by the social organizations and institutions seriously. In the past, funds and donations from companies were often accepted by social institutions and associations. However, the basic understanding of a partnership commitment with corresponding consideration was often only weak. For many years, sponsorship was assigned to fundraising in the social field and was mostly handled by fundraising employees. Fundraising and sponsoring are basically two different financing methods and should not be mixed up.

Social sponsorship is seen as an approach to solving social, societal and humanitarian problems. The sponsors can be individuals or independent institutions that address social or humanitarian problems of people, groups of people or societies and try to solve them. The range of social sponsoring goes from supporting local kindergartens, schools and associations for the disabled to development projects in Africa. It concerns the support of charities and educational institutions, but also generally the partnership with different social organizations and projects.

Environmental sponsoring , sometimes also called eco sponsoring , enables the company, like social sponsoring, to practice and present its social responsibility. In these specific forms, credibility can be problematic due to the complexity. The Krombacher Brewery's commitment to saving parts of the tropical rainforest was considered questionable and is more likely to belong to classic advertising. In this young area of ​​sponsoring, softer rules currently apply than in sports and cultural sponsoring.

Science sponsorship

With the science sponsoring for several years an attractive form of financing in science and research catchment receives. The Institute for the Future of Work is one of the pioneers . A private company takes over the comprehensive financing of the research activity without the results, such as with third-party funded research , being in its own interest. In terms of a professional corporate sponsorship strategy, it is mostly just a nuance.

As in sport, name sponsoring occurs in science, the company name is sponsored through a neutral, non-profit financial donation. One example of this is the private International University Bremen , which has been called Jacobs University Bremen since 2007 .

Health sponsorship

In the health sector, campaigns for health education and prevention are sponsored through donations in kind and monetary allowances. Of the sponsorship funds of 61.2 million euros received by the Federal Ministry of Health for 2009 and 2010, 61 million went to the Federal Office for Health Education. The equivalent of 26.8 million euros came from the Outdoor Advertising Association for the use of billboard spaces for AIDS and alcohol prevention. For the prevention of gambling addiction, the State Toto-Lotto GmbH Baden-Württemberg made 1.4 million euros available; The Association of the German Slot Machine Industry donated 223,000 euros for the prevention of gambling addiction.

Media and program sponsorship

Media and program sponsoring refers to the support of media (print, TV, radio, Internet). This special form of media advertising finances television broadcasts, programs or series. For example, the “sponsor” is integrated with his logo and a corresponding text (“is presented by”) in the daily overview in the program section and on the respective highlight page of the program day in the immediate vicinity or on TV before, after and depending on the commercial breaks of the program. With the amendment of the Interstate Broadcasting Treaty , the previous distinction between advertising and sponsoring has largely been abolished, which is why there has been no sponsorship on public television after 8 p.m. and on national holidays since January 2013. In the area of ​​the Internet medium one often speaks of web sponsoring .

In addition, the advertising form of product placement should be mentioned here, in which branded products are used as props in actions. In return, cash and material allowances are made.

Party sponsorship

Main article: Party sponsorship

The possibility of party sponsorship has established itself as an alternative to party donations. For a fee, sponsors get access to top politicians and decision-makers from political parties with the opportunity to advertise their positions. The function holders are made aware of the special role of the sponsors by explicitly naming the sponsors and expressing their thanks. Of anti-lobby groups criticized that the sponsors a gap in the law on political parties exploit: the party sponsorship is not subject to the same transparency obligations as party donations and provides a way for covert party financing . Examples of this are the "Rent-a-Rüttgers Affair" ( CDU ) and the forward talks ( SPD ).

Measuring impact and success

The monitoring of the success of sponsoring measures is usually limited in practice to recording media feedback. It is assumed that it is sufficient if the target group perceives the sponsor as such ( public awareness ). The reality, however, is far more complex: Sponsors pursue various goals (transferring the image of the sponsor to their own brand, gaining a reputation, linking the brand with the emotions characteristic of the respective event). These goals must be taken into account in the performance review (i.e. the target / actual comparison).

A necessary condition is therefore systematic target planning: companies should have specific goals in mind that they want to achieve with sponsorship. Furthermore, the success control presupposes that the success can be quantified. Several measuring instruments have already been developed for this purpose (sponsor meter of the European sponsoring exchange, sponsoring navigator of the TU Dresden ). According to these approaches, sponsoring is considered successful if an effect can be measured on the target group in line with the company's goals; when the company is rated as better known, more personable, more unique. The measurement of success should be based on a control group approach: The values ​​measured by the visitors to the sponsored event are compared with those of a reference group that did not experience the sponsorship. With the help of statistical methods it can now be determined which characteristics (type of appearance, integration of sponsorship, selection of sponsor) decide whether sponsorship is successful. With the help of this approach, the Chair of Marketing at the TU Dresden was able to identify the success factors of sponsorship in the course of an investigation of numerous sponsoring measures.


  • In contrast to traditional advertising, sponsoring can also create goodwill
  • Addressing and maintaining contact with the target group (s) in non-commercial situations is made possible
  • The image of the person or group can be used for corporate purposes. There is a transfer to the sponsor's image (such as the product, the brand or the company). This can be used for your own communication goals.
  • In many cases, sponsoring offers a higher quality of contact than traditional ( advertising ).
  • Target groups can be addressed that cannot be reached with classic communication measures.
  • Sponsoring offers the opportunity to bypass communication barriers (as in Germany there is a ban on advertising after 8:00 p.m. on public television stations).
  • Mass media (television or daily newspapers) can be used as a multiplier for sponsorship messages.
  • Increased awareness of the company is made possible.
  • Event marketing and corporate image measures as well as PR policy are supported.


  • Loss of identity or the image of the sponsored person through name sponsoring
  • It can be assumed that the operational activities of the company or the institution are exerted.
  • Sponsoring offers the possibility of circumventing advertising bans (such as advertising bans in schools).
  • A lack of transparency in the use of customer, participant and employee data can lead to data protection problems.
  • Incalculable risks (doping cases in athletes), poor performance (with an impact on the respective benefit within sponsoring - dependency marketing )
  • Risk of negative reactions from non-fans of sponsored teams
  • There is a risk of an unsuitable or undesirable image, so an image affinity check must be carried out beforehand
  • With regard to the image, the overall view of the activities must be considered. For example, anyone who, as a sponsor of ecological and social purposes, is not ecologically or socially sustainable in their other activities, could expose themselves to the charge of greenwashing .

Tax situation

Regardless of the sponsored area (sport, cultural, social, ecological and scientific sponsoring), the following principles apply to the income tax treatment of sponsoring:

Sponsoring is usually understood to mean the granting of money or non-cash benefits by companies to promote people, groups and / or organizations in sporting, cultural, church, scientific, social, ecological or similarly important socio-political areas, with which the company's own company-related goals are also regularly Advertising or public relations are pursued. Services of a sponsor are often based on a contractual agreement between the sponsor and the recipient of the services (sponsorship contract), in which the type and scope of the services of the sponsor and the recipient are regulated.

In 1997 the Federal Ministry of Finance (BMF) published the principles for the “income tax treatment of sponsoring”. In February 1998 and January 2001 this decree was amended.

The expenses made in connection with the sponsorship can be

Considered as business expenses

Expenses of the sponsor are operating expenses if the sponsor has economic advantages, which can lie in particular in securing or increasing its corporate reputation (see BFH of February 3, 1993, IR 37/91, BStBl 1993 II pp. 441, 445) for strives for his company or wants to advertise his company's products. This is particularly the case if the recipient of the services refers to the company or to the sponsor's products in an effective way on posters, event notices, in exhibition catalogs, on the vehicles used by him or other objects. The reporting in newspapers, radio or television can justify an economic advantage that the sponsor is striving for, especially if it is involved in his public relations work or the sponsor participates in press conferences or other public events of the recipient and makes his own statements about his company or his Can deliver products.

Economic advantages for the sponsor's company can also be achieved by the sponsor's use of the recipient's name, emblems or logos or other means to draw attention to his services in a publicly effective manner.

For consideration as operating expenses, it does not matter whether the services are necessary, customary or appropriate; the expenses may be deducted as business expenses even if the sponsor's cash or non- cash benefits and the promotional goals pursued for the company are not equivalent. In the event of a blatant disproportion between the sponsor's performance and the desired economic advantage, the deduction of operating expenses must be refused (Section 4 (5) sentence 1 no. 7 EStG).

Services of the sponsor under the sponsorship contract that meet the requirements of No. Fulfilling 3, 4 and 5 for the business expenses deduction are not gifts i. See Section 4, Paragraph 5, Clause 1, No. 1 of the Income Tax Act.

Consideration as a donation

Donations from the sponsor that are not operating expenses are to be treated as donations (§ 10 b EStG) if they are made voluntarily or on the basis of a voluntary legal obligation to promote tax-privileged purposes, are not remuneration for a specific service by the recipient and are not in one actual economic connection with its services (BFH of November 25, 1987, IR 126/85, BStBl 1988 II p. 220; of September 12, 1990, IR 65/86, BStBl 1991 II p. 258).

Non-deductible living expenses

Expenses designated as sponsorship expenses that are not operating expenses or donations are non-deductible costs of private life (Section 12 No. 1 Sentence 2 EStG). In the case of corresponding donations from a corporation, there may be hidden profit distributions , for example if the shareholder benefits from the donations or saves his own expenses as a patron (cf. Section 31 (2) sentence 4 KStR 1995).

Tax-privileged recipients

The benefits received in connection with sponsorship, if the recipient is a tax-privileged corporation (= non-profit or under public law), can be tax-free income in the non-material area, tax-free income from asset management or taxable income from commercial operations. The tax treatment of the benefits by the recipient does not generally depend on how the corresponding expenses are treated by the providing company. The general principles apply to the delimitation (cf. in particular the application decree on the tax code , on Section 67a, Item I / 9). According to this, there is no commercial business operation if the tax-privileged corporation only allows the sponsor to use their name for advertising purposes in such a way that the sponsor himself refers to his services to the corporation for advertising purposes or for image cultivation. There is also no commercial business operation if the recipient of the services merely refers to the support from a sponsor on posters, event notices, in exhibition catalogs or in any other way. This reference can be made using the name, emblem or logo of the sponsor, but without special emphasis. On the other hand, there is an economic business operation if the corporation participates in the advertising measures. The economic business operation cannot be a special purpose operation (§§ 65 to 68 AO).

The sponsorship decree only regulates questions of income tax law ( corporation tax , income tax and trade tax ). He leaves out questions of sales tax entirely. This creates a high tax risk for many corporations that enter into sponsorship partnerships. According to Section 64 (6) AO, the corporation concerned can choose a flat-rate taxation method and thus ideally reduce the tax burden to approx. 6%. However, in this case too, the problem of sales tax must be taken into account.

See also


  • André Bühler, Gerd Nufer: Sponsoring in Sports . In: André Bühler, Gerd Nufer (Hrsg.): Marketing in Sport . Basics, trends and international perspectives of modern sports marketing (=  sports management ). 2nd, completely revised and significantly expanded edition. tape 02 . Erich Schmidt Verlag, Berlin 2011, ISBN 978-3-503-12912-6 , Chapter 6, p. 143-173 .
  • Manfred Bruhn: Sponsoring . systematic planning and integrative use. 5th, completely revised. and exp. Edition. Gabler, Wiesbaden, ISBN 978-3-8349-1111-7 .
  • Michael Dinkel, Jens Seeberger: Planning & success monitoring in sports sponsoring: media analysis in theory and practice. abcverlag, Heidelberg 2007, ISBN 978-3-938833-08-7 .
  • Oliver Geyer: Individual athlete sponsoring as a corporate communication tool. Publishing house Dr. Kovac, Hamburg 2008, ISBN 978-3-8300-3634-0 .
  • Thomas Heinze: Cultural Sponsoring, Museum Marketing, Cultural Tourism: A Guide for Cultural Managers. 3. Edition. VS Verlag für Sozialwissenschaften, Wiesbaden 2008, ISBN 978-3-531-90877-9 .
  • Arnold Hermanns, Christian Marwitz: Sponsoring: Basics, Effects, Management, Brand Management. 3rd, completely revised Edition, Vahlen, Munich 2008, ISBN 978-3-8006-3431-6 .
  • Anja Leuteritz, Stefan Wünschmann, Uta Schwarz, Stefan Müller: Success factors of sponsoring: measurement approach, empirical study, practical guide. Cuvillier Verlag, Göttingen 2008, ISBN 978-3-86727-493-7 .
  • Lars Nuschke: Name Sponsoring in European Football: A Comparative Analysis of Germany, England and Austria. 1st edition. Sierke Verlag, Göttingen 2009, ISBN 978-3-86844-105-5 .
  • Pascal C. van Overloop, Fritjof M. Lemân: Media sponsoring . A young form of sponsorship on the rise. In: Ariane Bagusat, Christian Marwitz, Maria Vogl (eds.): Handbook Sponsoring. Successful marketing and brand communication. ESV, Berlin 2008, ISBN 978-3-503-10651-6 , pp. 147-166.
  • Walter Ruda, Frauke Klug: Sports sponsoring. Using the examples: FIFA World Cup 2006TM in Germany and FIFA World Cup 2010TM in South Africa. 2010, ISBN 978-3-486-59119-4 .
  • Marc D. Sommer : Cultural sponsorship management: An illustration using the example of the Freiburg Theater. 1st edition. LIT Verlag, Münster 2008, ISBN 978-3-8258-1322-2 .
  • Gerhard Trosien, Michael Dinkel: Research and Development in Sports Sponsoring: Sports Marketing, Sports Events, Sports Law. Afra-Verlag, Butzbach 2005, ISBN 3-938387-05-X .

Web links

Commons : Sponsorships  - collection of pictures, videos and audio files

Individual evidence

  1. ^ Manfred Bruhn: Sponsoring . systematic planning and integrative use. 5th, completely revised. and exp. Edition. Gabler, Wiesbaden 2010, ISBN 978-3-8349-1111-7 , pp. 6th f . quoted according to André Bühler, Gerd Nufer : Sponsoring in sport . In: André Bühler, Gerd Nufer (Hrsg.): Marketing in Sport . Basics, trends and international perspectives of modern sports marketing (=  sports management ). 2nd, completely revised and significantly expanded edition. tape 02 . Erich Schmidt Verlag, Berlin 2011, ISBN 978-3-503-12912-6 , Chapter 6, p. 145 .
  2. ^ Manfred Bruhn: Sponsoring . systematic planning and integrative use. 5th, completely revised. and exp. Edition. Gabler, Wiesbaden 2010, ISBN 978-3-8349-1111-7 , pp. 1 .
  3. Manfred Bruhn (2010): Sponsoring - Systematic Planning and Integrative Use, 5th Edition, Wiesbaden: Gabler, page 5.
  4. Nicholas Adjouri, Petr Stastny: Sport Branding - With sport sponsoring for brand success , 2nd edition, Gabler, Wiesbaden 2015, p. 11.
  5. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th Edition, Gabler, Wiesbaden 2010, p. 7 f.
  6. Nicholas Adjouri, Petr Stastny: Sport Branding - With sport sponsoring for brand success , 2nd edition, Gabler, Wiesbaden 2015, p. 11.
  7. Miriam Bhagwati: Sponsoring - Das Wirtschaftslexikon, 2013
  8. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th edition, Gabler, Wiesbaden 2010, p. 6 f.
  9. Tony Meenaghan, David Shilpey: Media effect in commercial sponsorship . In: European Journal of Marketing 33, No. 3/4 (1999), pages: 328-348.
  10. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th Edition, Gabler, Wiesbaden 2010.
  11. Miriam Bhagwati: Sponsoring - Das Wirtschaftslexikon (2013)
  12. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th Edition, Gabler, Wiesbaden 2010.
  13. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th Edition, Gabler, Wiesbaden 2010.
  14. Nicholas Adjouri, Petr Stastny: Sports Branding - With sports sponsorship for brand success , 2nd edition, Gabler, Wiesbaden 2015
  15. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use , 5th Edition, Gabler, Wiesbaden 2010
  16. Nicholas Adjouri, Petr Stastny: Sports Branding - With sports sponsorship for brand success , 2nd edition, Gabler, Wiesbaden, 2015.
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  18. Sponsoring Report 2011 - Fourth report by the Federal Ministry of the Interior on sponsorship payments to the federal administration of June 7, 2011.
  19. ^ State broadcasting agreement . (PDF; 691 kB) Archived from the original on February 28, 2013 ; accessed on March 30, 2013 .
  20. Oliver Weiß: TI-Deutschland: Background information: Party sponsoring. In: transparency.de. Archived from the original on January 7, 2017 ; accessed on January 7, 2017 .
  21. SPD sponsorship scandal: Hire a minister . In: LobbyControl . ( lobbycontrol.de [accessed on January 7, 2017]).
  22. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use, 5th Edition, Gabler, Wiesbaden 2010
  23. ^ Claudia Faika: Impact research in sport sponsoring: Basics, trends, perspectives. Diploma thesis at the FOM University of Applied Sciences for Economics and Management Hessen (1999).
  24. Tony Meenaghan, David Shilpey: Media effect in commercial sponsorship . In: European Journal of Marketing 33, No. 3/4 (1999), pages: 328-348.
  25. Manfred Bruhn: Sponsoring - Systematic Planning and Integrative Use, 5th Edition, Gabler, Wiesbaden 2010.
  26. ^ Manfred Bruhn (2010): Sponsoring - Systematic Planning and Integrative Use, 5th Edition, Wiesbaden: Gabler
  27. Matthias Daum: University sponsoring: Spirit obeys money. In: zeit.de. February 28, 2013, accessed January 13, 2017 .
  28. Christian Teevs: Despite the ban: the food industry advertises junk food in schools. In: spiegel.de. May 7, 2013, accessed January 13, 2017 .
  29. The preceding paragraph is a copy from the "sponsoring decree" of the Federal Ministry of Finance mentioned above (as of June 17, 2012)