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The article aim is to answer the question whether the sponsorship agreement is a repayable act in law or remuneration is not the substance of sponsorship. This subject raises serious legal consequences, in particular with regard to the obligations of the parties and the manner and validity of the obligations. The author analyzes the nature of sponsorship and determines its socio-economic purpose and function. These are promoting the sponsor's signs and obtaining the assets for the implementation of specific project to be sponsored. Analysis of the phenomenon leads to the conclusion that the contract of sponsorship is not only gratuitous activity. This brings the dilemma about the essence sponsorship - if fees are essential or, on the contrary, the remuneration is not a legal substance of the agreement of sponsorship, which can be paid for or free of charge. Referring to the position of subjective evaluation criteria, in particular a criterion for the purpose for which the parties enter into the contract states, the author emphasises that the remuneration should be regarded as the essence of sponsorship. The author questions the argument about the difficulties in estimating the financial benefits of sponsorship. This argument refers, in fact - according to the author - to circumstances beyond the plane of sponsorship agreements. As a result, it introduces arbitrariness of the criteria, which make it impossible to make clear assessments and lead nowhere. Also, the difficulty of evaluating the same can not be a decisive factor here.
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