What might be considered a non-business purpose in sponsorship?

Sponsoring a relative, close friend, or having a personal involvement in the sponsored activity could be seen as non-business purposes.

Example: Sponsoring your cousin’s art exhibition, even if you enjoy art, may not be considered a business–related expense. This is because there is a “duality of purpose”- the expense incurred isn’t wholly and exclusively for the purpose of your business and you are also receiving personal enjoyment from same.