Sponsorship

(If I understand you corect. My Tagalog is bad.)

"Sponsor" is normaly used when it's to schools, religious and some no profit organisations.

In your case I guess BIR see it as a business, even if you don't have any profit (yet). I don't know if the Philippines have anything counted as tax free "hobby" income. I guess not.
BMBE business don't need to pay income tax for the owner, but other taxes are same and need to send in tax forms and follow rules about reciept and such.
Micro businesses don't pay VAT but 3 % of the revenue instead.

BIR have got their eyes at Internet businesses, so they check such some extra.