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Although sponsorship is considered one of the most important revenue sources, there have been surprisingly few attempts to explain how sponsorship works in the mind of a consumer in the nonprofit business segment. The purpose of this study was to identify factors that determine consumers’ attitudes toward sponsorship in college athletics. A conceptual model includes factors related to the sports property/event/team and sponsors. This study also examined the role of a perceived congruence between the sponsor and the sponsored property. A structural equation model test using a convenience sample of 460 students enrolled in a division I-A university suggested that specific characteristics of both the sponsor and the sponsored event are significant determinants of attitudes toward a college athletic sponsorship, and the perceived congruence plays an important part as moderator of a sponsorship perception–attitude link.
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