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					                                                                                         SOUTHERN ILLINOIS UNIVERSITY
                                                                       VALUATION SUMMARY OF CORPORATE SPONSORSHIP/TRADE-OUT AGREEMENTS
                                                                                               FISCAL YEAR 2008
SPONSOR: EXAMPLE #1 - BOB'S BBQ                                                                        TERM OF CONTRACT: JULY 1, 2007 - JUNE 30, 2008

STEP ONE:
                                                                                                                                                                                                                                            SUBJECT TO UNRELATED
                                                                                                         TEXT/ANNOUNCEMENT                                FY 08                                                                              BUSINESS INCOME TAX
NON-MONETARY BENEFITS TO BE RECEIVED BY                                                                ACKNOWLEDGEMENT (AC)                        FAIR MARKET VALUE*                                                                              ("UBIT")?
SPONSOR FROM SIU:                                                                                        OR ADVERTISING (AD)?                        (VALUED BY SIU)                                COMMENTS **                                No (N) or Yes (Y) **

Hyperlink on SIU's Athletic website                                                                                     AC                                      $500.00                    Qualified Sponsorship Payment                                    N
Announcement that Bob's BBQ is the EXCLUSIVE sponsor of November 03 soccer games                                        AC                                     $1,500.00                   Qualified Sponsorship Payment                                    N
Logo displayed on soccer and basketball scoreboard                                                                      AC                                     $2,000.00                   Qualified Sponsorship Payment                                    N
Coupons printed on soccer and basketball ticketbacks                                                                    AD                                      $500.00                    Inducement to buy - Advertising                                  Y
Full page ad - soccer program                                                                                           AD                                     $1,500.00            Ad contains qualitative or comparative language                         Y
Full page ad - men's basketball program                                                                                 AD                                     $1,500.00            Ad contains qualitative or comparative language                         Y
Right to use SIU logo on Bob's Catering Truck                                                                                                                  $3,000.00                     Reviewed Contract - Royalty                                    N
100 season soccer tickets @ $55                                                                                                                                $5,500.00                           Related Activity                                         N
100 season men's basketball tickets @ $100                                                                                                                    $10,000.00                           Related Activity                                         N
10 season woman's basketball tickets                                                                                                                            $500.00                            Related Activity                                         N
Varsity Club benefits for All-Star Member                                                                                                                      $2,000.00             Reviewed Nature of Benefits. Related Activity                          N
Priority parking (soccer and basketball)                                                                                                                       $2,000.00                           Related Activity                                         N
Gift-in-kind benefits to Athletic Fund                                                                                                                        $19,000.00             Reviewed Nature of Benefits. Related Activity                          N

Fair market value of total benefits to be received by sponsor                                                                                                 $49,500.00 ~
(Should not be greater than total amount of sponsorship payment)


STEP TWO:                                                                                                                                                                       TICKMARK LEGEND:
                                                                                                                                                           FY 08
MONETARY AND NON-MONETARY BENEFITS TO BE                                                                                                            FAIR MARKET VALUE            ~ Automatic Calculation
RECEIVED BY SIU FROM SPONSOR:                                                                                                                      (VALUED BY SPONSOR)
                                                                                                                                                                                 * Fair market value is the price at which property would change hands
Full service catering for entire soccer and basketball staff and team for one year                                                                            $44,000.00           between a willing buyer and a willing seller, neither being under any
Cash designated for two lighted scorer's tables                                                                                                                $5,500.00           compulsion to buy or sell, and both having reasonable knowledge of
                                                                                                                                                                                   the relevant facts (Treas. Reg. Section 20.2031-1(b)). In most cases,
Total amount of sponsorship payment                                                                                                                           $49,500.00 ~         the fair market value can be determined based on SIU's charge to other
                                                                                                                                                                                   third parties, for example, other advertisers, other ticket purchasers, etc.
2% of total sponsorship payment                                                                                                                                 $990.00 ~
                                                                                                                                                                                ** To be reviewed by the Office of Tax Compliance.
Fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits***)                                                 $45,500.00 ~
                                                                                                                                                                                *** Use or acknowledgement benefits include (1) a sponsor's logo or
If the total fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits) is equal to or less than                                   slogans that do not contain comparative or qualitative descriptions of
2% of the total amount of the sponsorship payment, STOP HERE because there is no UBIT. If, however, the total value of the sponsorship                                             the sponsor's products, services, facilities, or company, (2) a list of the
benefits (other than "use or acknowledgement" benefits) exceeds 2% of the sponsorship payment, complete the UBIT Calculation below.                                                sponsor's locations, telephone numbers, or Internet address, (3) value-
                                                                                                                                                                                   neutral descriptions, including displays or visual depictions, of the
                                                                                                                                                                                   sponsor's product-line or services, (4) a sponsor's brand or trade names
STEP THREE:                                                                                                                                                                        and product or service listings, and (5) exclusive sponsorship
                                                                                                                                                                                   arrangements.
UBIT CALCULATION:

Total amount of sponsorship payment                                                                                                                           $49,500.00    ~
Less amount of "use or acknowledgement" benefits                                                                                                              ($4,000.00)   ~
Less amount exempt from the UBIT under other Code provisions                                                                                                 ($42,000.00)   ~
Amount, if any, of total payment from sponsor that exceeds total benefits to be received by sponsor - gift                                                         $0.00    ~

Gross amount subject to the UBIT                                                                                                                               $3,500.00 ~
                                                                                          SOUTHERN ILLINOIS UNIVERSITY
                                                                        VALUATION SUMMARY OF CORPORATE SPONSORSHIP/TRADE-OUT AGREEMENTS
                                                                                                FISCAL YEAR 2008
SPONSOR: EXAMPLE #2 - PETE'S PRETZELS                                                                           TERM OF CONTRACT: JULY 1, 2007 - JUNE 30, 2008

STEP ONE:
                                                                                                                                                                                                                                SUBJECT TO UNRELATED
                                                                                                                 TEXT/ANNOUNCEMENT                        FY 08                                                                  BUSINESS INCOME TAX
NON-MONETARY BENEFITS TO BE RECEIVED BY                                                                         ACKNOWLEDGEMENT (AC)               FAIR MARKET VALUE*                                                                  ("UBIT")?
SPONSOR FROM SIU:                                                                                                OR ADVERTISING (AD)?                (VALUED BY SIU)                        COMMENTS **                            No (N) or Yes (Y) **

Mention of Pete's Pretzels' support and location of Pete's Pretzels via public announcement                                    AC                              $9,500.00             Qualified Sponsorship Payment                            No
Logo displayed on soccer and basketball scoreboard                                                                             AC                             $40,000.00             Qualified Sponsorship Payment                            No
Logo and slogan on banners at soccer stadium and basketball arena                                                              AC                             $40,000.00             Qualified Sponsorship Payment                            No
Hyperlink on SIU's Athletic website with statement that SIU endorses Pete's Pretzels' products                                 AD                              $1,000.00              Endorsement is Advertising                              Yes
4 season soccer tickets @ $55                                                                                                                                    $220.00                    Related Activity                                  No
4 season men's basketball tickets @ $100                                                                                                                         $400.00                    Related Activity                                  No

Fair market value of total benefits to be received by sponsor                                                                                                 $91,120.00 ~
(Should not be greater than total amount of sponsorship payment)


STEP TWO:                                                                                                                                                                      TICKMARK LEGEND:
                                                                                                                                                           FY 08
MONETARY AND NON-MONETARY BENEFITS TO BE                                                                                                            FAIR MARKET VALUE           ~ Automatic Calculation
RECEIVED BY SIU FROM SPONSOR:                                                                                                                      (VALUED BY SPONSOR)
                                                                                                                                                                                * Fair market value is the price at which property would change hands
Cash                                                                                                                                                         $100,000.00          between a willing buyer and a willing seller, neither being under any
                                                                                                                                                                                  compulsion to buy or sell, and both having reasonable knowledge of
Total amount of sponsorship payment                                                                                                                          $100,000.00 ~        the relevant facts (Treas. Reg. Section 20.2031-1(b)). In most cases,
                                                                                                                                                                                  the fair market value can be determined based on SIU's charge to other
2% of total sponsorship payment                                                                                                                                $2,000.00 ~        third parties, for example, other advertisers, other ticket purchasers, etc.

Fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits***)                                                  $1,620.00 ~     ** To be reviewed by the Office of Tax Compliance.

If the total fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits) is equal to or less than                               *** Use or acknowledgement benefits include (1) a sponsor's logo or
2% of the total amount of the sponsorship payment, STOP HERE because there is no UBIT. If, however, the total value of the sponsorship                                            slogans that do not contain comparative or qualitative descriptions of
benefits (other than "use or acknowledgement" benefits) exceeds 2% of the sponsorship payment, complete the UBIT Calculation below.                                               the sponsor's products, services, facilities, or company, (2) a list of the
                                                                                                                                                                                  sponsor's locations, telephone numbers, or Internet address, (3) value-
                                                                                                                                                                                  neutral descriptions, including displays or visual depictions, of the
STEP THREE: (not needed in this example--benefits received are less than 2% of the total sponsorship payment)                                                                     sponsor's product-line or services, (4) a sponsor's brand or trade names
                                                                                                                                                                                  and product or service listings, and (5) exclusive sponsorship
UBIT CALCULATION:                                                                                                                                                                 arrangements.

Total amount of sponsorship payment                                                                                                                                $0.00   ~
Less amount of "use or acknowledgement" benefits                                                                                                                   $0.00   ~
Less amount exempt from the UBIT under other Code provisions                                                                                                       $0.00   ~
Amount, if any, of total payment from sponsor that exceeds total benefits to be received by sponsor - gift                                                         $0.00   ~

Gross amount subject to the UBIT                                                                                                                                   $0.00 ~
                                                                                         SOUTHERN ILLINOIS UNIVERSITY
                                                                       VALUATION SUMMARY OF CORPORATE SPONSORSHIP/TRADE-OUT AGREEMENTS
                                                                                               FISCAL YEAR 2008
SPONSOR: EXAMPLE #3 - VERN'S VEGGIES                                                                            TERM OF CONTRACT: JULY 1, 2007 - JUNE 30, 2008

STEP ONE:
                                                                                                                                                                                                                                SUBJECT TO UNRELATED
                                                                                                                 TEXT/ANNOUNCEMENT                        FY 08                                                                  BUSINESS INCOME TAX
NON-MONETARY BENEFITS TO BE RECEIVED BY                                                                         ACKNOWLEDGEMENT (AC)               FAIR MARKET VALUE*                                                                  ("UBIT")?
SPONSOR FROM SIU:                                                                                                OR ADVERTISING (AD)?                (VALUED BY SIU)                         COMMENTS **                           No (N) or Yes (Y) **

Mention of Vern's Veggies' support and location of Vern's Veggies via public announcement                                       AC                             $4,000.00              Qualified Sponsorship Payment                           No
Logo displayed on soccer and basketball scoreboard                                                                              AC                            $30,000.00              Qualified Sponsorship Payment                           No
Logo and slogan on banners at soccer stadium and basketball arena                                                               AC                            $30,000.00              Qualified Sponsorship Payment                           No
Hyperlink on SIU's Athletic website with statement that SIU endorses Vern's Veggies' products                                   AD                            $15,000.00               Endorsement is Advertising                             Yes
100 season soccer tickets @ $55                                                                                                                                $5,500.00                     Related Activity                                 No
100 season men's basketball tickets @ $100                                                                                                                    $10,000.00                     Related Activity                                 No

Fair market value of total benefits to be received by sponsor                                                                                                 $94,500.00 ~
(Should not be greater than total amount of sponsorship payment)



STEP TWO:                                                                                                                                                                       TICKMARK LEGEND:
                                                                                                                                                           FY 08
MONETARY AND NON-MONETARY BENEFITS TO BE                                                                                                            FAIR MARKET VALUE            ~ Automatic Calculation
RECEIVED BY SIU FROM SPONSOR:                                                                                                                      (VALUED BY SPONSOR)
                                                                                                                                                                                 * Fair market value is the price at which property would change hands
Cash                                                                                                                                                         $100,000.00           between a willing buyer and a willing seller, neither being under any
                                                                                                                                                                                   compulsion to buy or sell, and both having reasonable knowledge of
Total amount of sponsorship payment                                                                                                                          $100,000.00 ~         the relevant facts (Treas. Reg. Section 20.2031-1(b)). In most cases,
                                                                                                                                                                                   the fair market value can be determined based on SIU's charge to other
2% of total sponsorship payment                                                                                                                                $2,000.00 ~         third parties, for example, other advertisers, other ticket purchasers, etc.

Fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits***)                                                 $30,500.00 ~      ** To be reviewed by the Office of Tax Compliance.

If the total fair market value of the benefits to be received by sponsor (other than "use or acknowledgement" benefits) is equal to or less than                                *** Use or acknowledgement benefits include (1) a sponsor's logo or
2% of the total amount of the sponsorship payment, STOP HERE because there is no UBIT. If, however, the total value of the sponsorship                                             slogans that do not contain comparative or qualitative descriptions of
benefits (other than "use or acknowledgement" benefits) exceeds 2% of the sponsorship payment, complete the UBIT Calculation below.                                                the sponsor's products, services, facilities, or company, (2) a list of the
                                                                                                                                                                                   sponsor's locations, telephone numbers, or Internet address, (3) value-
                                                                                                                                                                                   neutral descriptions, including displays or visual depictions, of the
                                                                                                                                                                                   sponsor's product-line or services, (4) a sponsor's brand or trade names
STEP THREE:                                                                                                                                                                        and product or service listings, and (5) exclusive sponsorship
                                                                                                                                                                                   arrangements.
UBIT CALCULATION:

Total amount of sponsorship payment                                                                                                                          $100,000.00    ~
Less amount of "use or acknowledgement" benefits                                                                                                             ($64,000.00)   ~
Less amount exempt from the UBIT under other Code provisions                                                                                                 ($15,500.00)   ~
Amount, if any, of total payment from sponsor that exceeds total benefits to be received by sponsor - gift                                                    ($5,500.00)   ~

Gross amount subject to the UBIT                                                                                                                              $15,000.00 ~

				
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