Dave, you indirectly made my point. If the sponsor has a reasonable expectation that it will get business from the exposure it receives from sponsoring your racing, I think that is a legit marketing expense. It should be no different if your own business is the sponsor.

On the other hand, if we are talking the average amateur driver who does not run a business, the hobby rules apply.

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Bill Denton
87/89 ITS RX-7
02 Audi TT225QC
95 Tahoe
Memphis