116: REFRESH Steps for Launching a New Charitable Corporation
Release Date: 03/24/2025
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and as 2025 draws to a close, it seems to me that this is a good time to share my year-end thoughts on important annual governance responsibilities and to also check in on other housekeeping that busy nonprofits sometimes overlook. These could be a good start for nonprofit leaders to add to their to-do list in the coming year. I hope you'll find this episode helpful food for thought as you think about where your organization is on these compliance matters, and these may well be the basis for your 2026 New...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 26th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Kansas and Missouri. With the addition of these two states, we have covered all the domestic jurisdictions for the incorporation of domestic US charitable organizations. You can find all prior episodes on our website or on...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I’m Cynthia Rowland, and in episode 143 of the EO Radio Show, I revisit episode 22, the second of two episodes from several years ago that explore the rules surrounding private foundations, using commentary on the Apple TV+ comedy series Loot, starring Maya Rudolph. Season two of Loot premiered in early 2024, and season three premiered in October 2025. In this episode, we revisit the original discussions we had about the first season. But, spoiler alert, my Farella colleague, Hons Yung, and I share some, but not all, of the fun...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago that explored private foundation rules using the Apple TV+ series called Loot starring Maya Rudolph. Season two of Loot premiered in early April 2024, and season three premiered in October 2025. For those of you who are new to this podcast and who would like a fun introduction to technical private foundation rules, here's the first of those two original episodes that...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 141 is a refresh of episode 37, covering key questions to ask when thinking about launching a new charitable organization. Recently, I've seen a surge in interest from clients who want to incorporate a new charity. At the same time as I'm recording this episode, the federal government is still in shutdown. The IRS recently announced on October 21 that during the lapse in appropriations, applications for determination letters for tax-exempt status will not be processed. Even before the...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. As we've discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their communities. In EO Radio Show episodes 9 and 10, we covered the basics of forming and obtaining tax-exempt status for organizations whose purpose is to address specific disasters. Today's episode focuses on the special issues that arise when an employer wants to establish a charitable entity to provide disaster relief to its employees and their families, and sometimes to affected...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 25th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Montana and Nebraska. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. After today's episodes, the only...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third episode in a short series about using AI for impact and how nonprofits can work smarter in the digital age. In today's episode, I am again joined by Sly Atayee and Kirstie Tiernan from BDO. We delve into the risks and realities of adopting AI in the nonprofit sector. From securing donor data to preventing bias and managing tool sprawl, we explore how nonprofits can protect their mission while embracing innovation. Show Notes: , Podcast Host, Partner, Farella Braun + Martel ,...
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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the second installment in a three-part series about using AI for impact and helping nonprofits work smarter in the digital age. We explore how nonprofits can leverage artificial intelligence to do more good. In the previous episode, we discussed how AI can empower small nonprofits. Today, I'm joined again by Sly Atayee and Kirstie Tiernan from BDO, and we're shifting gears slightly to examine how nonprofit leaders and board members can approach AI strategically. Show Notes: , Podcast Host,...
info_outlineEO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I’m Cynthia Rowland, and this is the first episode in a short series about using AI for impact and helping nonprofits work smarter in the digital age. Over three episodes with special guests Sly Atayee and Kirstie Tiernan from BDO, we will explore how nonprofits can harness artificial intelligence to do more good, more efficiently. In today's episode, we dive into Kirstie's journey building an AI-powered nonprofit from the ground up, and discuss how small organizations can use technology to punch above their weight. Show...
info_outlineWelcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 116 of EO Radio Show. This episode is a "refresh" of episode 37, first released in April 2023. This year, 2025, we've seen the usual strong interest in starting new charities at the beginning of the year. Given the new environment at the IRS, however, it is now more important than ever to be sure that all the preliminary work needed to set up a tax-exempt charity is in place. This episode is especially useful for founders who need a primer on essential tasks and decisions to keep in mind when starting a new nonprofit.
Show Notes:
EO Radio Show Episode 1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who’s Who of Nonprofit Governance
EO Radio Show #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation
EO Radio Show EP #5:Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity
EO Radio Show EP #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief
EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What’s the Big Deal?
EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation
If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. Additional episodes can be found at EORadioShowByFarella.com.
DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.