A logo, text, or other identifier incorporating a link to a Web site external to the University of Virginia, placed on a UVA Web page to acknowledge donation of services, products, or financial or research support to the University of Virginia or an office, unit, center, department, or division of the University of Virginia. The IRS defines sponsorship as "a payment for which there is no expectation that the sponsor will receive a 'substantial return benefit,' the income received by the sponsored organization is not subject to tax as unrelated business income."