The nonprofit sector faces increasing challenges of funding and competition, and accountability to stakeholders (Chenhall, Hall, & Smith, 2010; Kaplan, 2001). Recent research suggests nonprofits are concerned with where funding will come from and further research could investigate this issue (Price, 2011). There is also support that sports organisations, as a part of the non-profit sector, are faced with increased costs and have difficulty financially breaking even without additional financial support (Fulks, 2000 & 2002). Many not-for-profit and sports organisations have moved to market/business models, and professionalization, with increased commercial ventures. Sponsorship forms much of the desired funding for organisations. For sponsorship there appears to be a linking or matching relationship model of businesses sponsoring sports organisations based on the resources of the business, but this has not yet been completed.