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We disagree. Petitioner's actions were de minimis and
intended to bolster petitioner's relationship with OSU alumni.
Petitioner agreed to inform its members of the existence of the
affinity credit card program at least once per year, but was not
required to mail any solicitation materials to alumni. USNB
developed all marketing materials except one letter. Petitioner
reviewed those materials, but USNB retained final decision-making
authority. Petitioner might have asked USNB to "tone down" the
solicitation materials or to correct the spelling of a name.
USNB agreed to prepare and mail promotional materials.
Petitioner's two mailings during the years at issue (1990 and
1991) included a letter and brochure designed by USNB. Ninety-
five percent of the cardholders became cardholders due to USNB’s
marketing efforts. Petitioner included information about the
program in its application materials. Petitioner apparently was
using the credit card program in part to encourage alumni to join
OSUAA.
In Sierra Club, Inc. v. Commissioner, 103 T.C. at 335, a
provider of financial services, American Bankcard Services, Inc.
(ABS), and not the Sierra Club, was responsible for developing
promotional materials. ABS submitted a proposed marketing plan
which the Sierra Club reviewed. Id. at 336. ABS placed
advertisements in the Sierra Club's magazine and paid for them on
the same terms that applied to unrelated advertisers. Id. The
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