qualified sponsorship payment
(ii)The term “qualified sponsorship payment” does not include— (I)any payment which entitles the payor to the use or acknowledgement of the name or logo (or product lines) of the payor’s trade or business in regularly scheduled and printed material published by or on behalf of the payee organization that is not related to and primarily distributed in connection with a specific event conducted by the payee organization, or (II)any payment made in connection with any qualified convention or trade show activity (as defined in subsection (d)(3)(B)).