130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas
Release Date: 07/28/2025
130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 130 is our 22nd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Alabama and Arkansas. 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 to California and several other states. Earlier episodes have...
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129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 129 is a refresh of episode 10, first published on August 8th, 2022. It provides a checklist of considerations when organizing a new charity to provide relief in the aftermath of a disaster. The recent flood events in Texas and New Mexico remind us of the need to support those affected by overwhelming disasters. We know that once the headlines fade and the cleanup begins, the immense work of recovery gets underway, and that recovery effort requires financial support....
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EO Radio Show
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127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter
EO Radio Show
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EO Radio Show
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125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 21st in a series of quick tip episodes, focusing on the details of state registration of non-profit corporations. With the help of Joe Hilliard today, we look at the basic state filing requirements for non-profit corporations in Maryland and Pennsylvania. 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 to California. Other episodes have focused on a long list of states. These include...
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124: REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
EO Radio Show
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123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 123 of EO Radio Show. In today's episode, I welcome back Jennifer Nelson, a Senior Wealth Manager with BNY Mellon. Jennifer and I recorded this episode on Friday, May 9, 2025, and this episode posts on Monday, May 19. The investment world looks quite a bit different today than it did in May of 2024 when Jennifer and I recorded a general investment policy planning episode—and it's even a bit different than just 10 days ago, with the public securities markets continuing to swing up...
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122: REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
EO Radio Show
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 122 of EO Radio Show. This episode on federal tax filing deadlines and penalties was first released in May of 2023. It focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations. Most charities exempt from income tax are required to file a federal information return on the 15th day of the fifth month after the close of their fiscal year. For nonprofits that use the calendar year for accounting purposes, that's May 15th. If you haven't filed...
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121: Insider Transaction Traps for the Unwary
EO Radio Show
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today I'm joined by David Sacarelos, a principal at Baker Tilly. We do a deep dive into the penalties under the Internal Revenue Code sections that apply to insider transactions involving private foundations. Using a recently issued IRS Chief Counsel memorandum, we look at the circumstances of loans by a private foundation that led to significant penalties for indirect self-dealing and jeopardizing investments. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , CPA, CGMA, Principal, Baker...
info_outlineWelcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 130 is our 22nd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Alabama and Arkansas.
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 to California and several other states. Earlier episodes have covered 40 states and the District of Columbia. After today's episode, the only remaining states are Georgia, Idaho, Iowa, Kansas, Mississippi, Missouri, Montana, and Nebraska.
You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements.
Show Notes:
Farella YouTube podcast channel
For Alabama:
Alabama Secretary of State Business Entities Home Page: https://www.sos.alabama.gov/business-entities
Alabama Secretary of State Online Services: https://www.alabamainteractive.org/sos/welcome.action
Alabama Current Entity Search: https://www.sos.alabama.gov/government-records/business-entity-records
Alabama Fees Schedule (effective August 2023): https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf
Alabama Forms index: https://www.sos.alabama.gov/business-entities/business-downloads#bdCategory-2865
Alabama Domestic Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/domesticEntityNameReservation.pdf
Alabama Domestic Nonprofit Corporation Certificate of Incorporation: https://www.sos.alabama.gov/sites/default/files/2023-12/NonProfitIncorporation.pdf
Alabama Foreign Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/foreignEntityNameReservation.pdf
Alabama Foreign Corporation (Business or Non-Profit) Application for Registration: https://www.sos.alabama.gov/sites/default/files/2022-09/ForeignCorporationRegistration.pdf
Alabama Attorney General Charitable Organizations webpage: https://www.alabamaag.gov/licensing-registration/charitable-organizations/
Alabama Department of Revenue Privilege Tax Home Page: https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/
Alabama Department of Revenue Sales Tax FAQ: https://www.revenue.alabama.gov/sales-use/sales-tax/
Alabama Association of Nonprofits FAQ: https://www.alabamanonprofits.org/how-to-start-a-nonprofit
For Arkansas:
Arkansas Secretary of State Business Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs
Arkansas Secretary of State current entity database: https://www.ark.org/corp-search/index.php
Arkansas Forms and Fees Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees
Arkansas Filing Processing Time FAQ: https://www.sos.arkansas.gov/business-commercial-services-bcs/for-new-business
Arkansas Nonprofit Corporation Filing Fees: https://www.sos.arkansas.gov/uploads/bcs/Non-Prof_Fees_1.pdf
Arkansas Nonprofit Domestic Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Arkansas Articles of Incorporation – Domestic Nonprofit: https://www.sos.arkansas.gov/uploads/bcs/NPD-01_2.pdf
Arkansas Nonprofit Foreign Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign
Arkansas Application for Foreign Nonprofit Corporation Seeking to Do Business in Arkansas: https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf
Arkansas Secretary of State Charitable Entities Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Arkansas Department of Finance & Administration Sales and Use Tax FAQ: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/
If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.