Regardless of the interpretation, the following points should be taken into account:

• sponsors make a contribution in cash or kind;
• the sponsored activity does not form part of the main commercial function of the sponsoring body;
• the sponsor expects a return in terms of publicity.

Four types of sponsorship can be identified.

• Product linked sponsorship
• Corporate image linked
• Product image linked
• Non-linked sponsorships

Quote taken from Sponsored riders article, Cycle Industry Sept 1992.

"Strictly speaking, when Raleigh enters a team into the Kellogg's Tour the only sponsorship involved is Kellogg's. They have put money into an event that is separate from their business, whereas Raleigh are using product of direct relevance to the event. Therefore for Raleigh it is invasive sales promotion rather than sponsorship".