Corporate Sponsorship

This policy establishes clear, ethical, and compliant rules for accepting and recognizing financial or in-kind support from corporations, associations, and individuals (“Sponsors”) and for selling advertising (“Advertisers”) to ensure that:

• IGMBT’s non-profit mission remains paramount and uncompromised;
• All support aligns with U.S. Internal Revenue Service (IRS) regulations governing exempt organizations; and
• Potential conflicts of interest or reputational risks are identified and mitigated.

Applies to all IGMBT programs, events, publications, digital assets, and communications worldwide, including subsidiaries or chapters that use IGMBT branding.

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* Per Treas. Reg. § 1.513-4 and related guidance.

• Mission Alignment – IGMBT accepts support only from entities whose products, services, and corporate conduct do not conflict with bomb-technician safety, public security, or the Guild’s ethical standards.
• Editorial Independence – Acceptance of funds does not imply endorsement. IGMBT retains sole control over curriculum, content, and speaker selection.
• Transparency – Sponsorship tiers, benefits, and associated fees (the “Rate Card”) are published annually.
• Compliance and Tax – All staff and volunteers must follow the IRS safe-harbor rules for QSP vs. advertising. Any UBI must be tracked separately, and tax filed as required.
• Conflict-of-Interest (COI) – Directors, officers, and key employees must disclose financial interests in any potential Sponsor or Advertiser; transactions are subject to IGMBT’s COI policy.

*Benefits must remain acknowledgments only (no calls to action, pricing, or superlatives). Any additional benefit (e.g., exhibit booth, lead list) is valued at fair-market value (FMV) and treated as advertising or unrelated benefit; the excess is invoiced or the non-QSP portion segmented in accounting.

• Permissible Channels:
• Print or digital Guild magazine
• Sponsored e-mail blasts clearly labeled “Advertisement”
• Exhibit booths or banner ads at IGMBT-run events
• Content Standards: No false claims, comparative disparagement, firearms/ammunition sales, or material contrary to bomb-disposal best practice. IGMBT reserves final editorial veto.
• Labeling: All ads must be conspicuously marked “Advertisement,” “Sponsored Content,” or similar.
• Rate Card: Set annually by staff, reviewed by the Treasurer; benchmarked against comparable trade media to establish FMV.

“Official Provider” or exclusivity language triggers return-benefit valuation. Such agreements require:

• Board approval;
• Documented FMV analysis;
• Explicit royalty vs. service split for tax purposes;
• Opt-out clause if the partner’s reputation becomes incompatible with IGMBT values.

• Initial Vetting
• Staff screens prospective Sponsor/Advertiser against exclusion list (e.g., prohibited weapons, sanctions, harmful technologies).
• COI disclosures reviewed by Ethics and Governance Committee.
• Contracting
• Use IGMBT standard Sponsorship/Advertising Agreement with:
• Description of benefits;
• Statement of QSP nature (if applicable);
• No-endorsement clause;
• Termination for cause.
• Accounting
• Separate GL codes: “4100 Qualified Sponsorship” vs. “4200 Advertising/UBI.”
• Book FMV of any return benefit as expense offset to gross payment when calculating taxable UBI.
• Monitoring
• Communications Manager reviews all public acknowledgments for compliance before release.
• Treasurer issues annual dashboard: % of total income from advertising + UBI.
• Record Retention
• Keep agreements, COI forms, and FMV worksheets 7 years.

• Entities primarily engaged in manufacturing or trafficking illicit explosives or restricted weapons not legally available to civilian bomb squads.
• Companies under active legal sanction for corruption, human-rights abuses, or export-control violations.
• Any Sponsor whose activities create material conflict with IGMBT’s safety or humanitarian mission.

The Board’s Ethics & Governance Committee will review this policy biennially or sooner if IRS guidance changes, and recommend updates for Board approval.

This policy becomes effective upon Board adoption and supersedes any prior informal practices related to sponsorships and advertising.