The paper presents the analysis of actions taken before the legal relationship of sponsoring occurs. In the introduction the author describes notions of sponsoring strategy and sponsoring philosophy. The description of these key notions is followed by the discussion of other stages of sponsoring preparation process, mostly from the point of view of a sponsor. The sponsor, who as a rule bears a substantial financial burden connected with sponsoring, is obliged to prepare their sponsoring engagement so that they can achieve their goals. The author points at such stages as making a decision of engaging in sponsoring, setting the sponsor's goals, identification of groups of addressees of sponsoring engagement, fixing the budget, a selection of sponsoring area, preparation of other legal relationships which accompany sponsoring. The author also concentrates on other legal issues such as concluding the agreement of sponsoring, the consensus of the parties and the forms of sponsoring agreements.