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Sponsorship needn't entail money. Small gifts for uses ranging from door-prices to "travelled the farthest" prize to contest prizes are welcome. Even the smallest of donations, such as tee-shirts, caps, snorkels, etc. can make your name known and help the tournament. Things that are especially useful to underwater hockey are masks, simple snorkels, mouth guards, (long, fairly stiff) fins.
Feel free to provide a banner or other material that you think will help justify your sponsorship. If we can make it visible, we will. There will be a tournament tee-shirt. Your name can appear on it with a donation that has a value of at least the cost of printing (currently estimated at $30).
Your audience (underwater hockey players) are generally fit, young to middle-aged people who like the water. So anything involving the water makes a good prize. SCUBA manufacturers and retail stores often are sponsors, but don't let that limit you. Underwater hickey players can occasionally be found out of the water doing something else!