EO Radio Show
Welcome to EO Radio Show, Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel. My name is Cynthia Rowland. I’m a business and tax partner at Farella with more than 30 years of experience advising clients on nonprofit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wish to make the world a better place. Through this podcast, our lawyers and guests will discuss a range of legal and business issues impacting the nonprofit world because we understand you work hard every day to make your community a better place to live and work. We hope you will appreciate discussions of basic legal principles, as well as in-depth technical discussions of the legal and regulatory landscape. Topical presentations and guests on EO Radio Show will focus on helping you reach a solid understanding of what it takes to organize, operate, and lead an effective charitable organization that presents itself as a professional and trustworthy partner. Starting with a key legal concept, each show will focus on an essential piece of the framework in which charities operate, and will explain how the right understanding leads to a well-functioning organization. We will also help you understand the legal world in which charities operate and will provide detailed links and connections to additional resources on the topic of the day. We want you to think of EO Radio Show as a modern-day audio treatise on charity legal issues and the practical application of legal principles for the effective operation of a charity. EO Radio Show is for all professionals, whether you are leading, funding, advising, or operating a public charity or private foundation that aspires to be a force for good in your space. You work hard every day to make your communities and the world a better place. We’re happy you’ve chosen to join us on this journey here or on any podcast platform, or by visiting EORadioShowByFarella.com. Again, welcome to EO Radio Show. We’re glad you’re here.
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130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas
07/28/2025
130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas
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 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: For Alabama: Alabama Secretary of State Business Entities Home Page: Alabama Secretary of State Online Services: Alabama Current Entity Search: Alabama Fees Schedule (effective August 2023): Alabama Forms index: Alabama Domestic Name Reservation: Alabama Domestic Nonprofit Corporation Certificate of Incorporation: Alabama Foreign Name Reservation: Alabama Foreign Corporation (Business or Non-Profit) Application for Registration: Alabama Attorney General Charitable Organizations webpage: Alabama Department of Revenue Privilege Tax Home Page: Alabama Department of Revenue Sales Tax FAQ: Alabama Association of Nonprofits FAQ: For Arkansas: Arkansas Secretary of State Business Home Page: Arkansas Secretary of State current entity database: Arkansas Forms and Fees Page: Arkansas Filing Processing Time FAQ: Arkansas Nonprofit Corporation Filing Fees: Arkansas Nonprofit Domestic Forms Page: Arkansas Articles of Incorporation – Domestic Nonprofit: Arkansas Nonprofit Foreign Forms Page: Arkansas Application for Foreign Nonprofit Corporation Seeking to Do Business in Arkansas: Arkansas Secretary of State Charitable Entities Home Page: Arkansas Department of Finance & Administration Sales and Use Tax FAQ: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
07/21/2025
129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
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. Long-term recovery efforts, long-term fundraising, and a long-term commitment to the victims are sometimes best provided by a new organization formed just for that purpose. The focus of this episode is on the steps the new charitable organization must take to provide effective long-term disaster relief. Show Notes: Episode 128: Episode 5: : Disaster Relief, Providing Assistance Through Charitable Organizations. : Charitable Contributions and Substantiation Requirements If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster
07/14/2025
128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the aftermath of the truly horrific 100-year flood event in Texas, as the floodwaters ebb and the long haul of recovery begins, the local and national community is stepping up to help. Many want to know how they can support victims, and others will want to find new ways to deliver the short and long-term services needed. This episode is a "refresh" of EO Radio Show episode 9, first dropped on August 1, 2022. It addresses common legal questions that come up for charitable relief efforts for victims in the immediate aftermath of disasters. The focus of this episode is on distinguishing between charitable disaster relief for a charitable class, as compared to private gifts to a specific individual. We also cover what donors and founders need to know when supporting a new relief effort for a charitable class as a new charity or a new foundation. Next week, I'll "refresh" another episode from 2022, with more detailed information about how to apply for tax-exempt status on an expedited basis for a new charity formed in the aftermath of a specific disaster. For those who don't want to wait a week for that episode, go back to episode 10, which is easy to find on the Farella YouTube channel. Links to that episode and other helpful information on these topics are in the show notes. Show Notes: Disaster Relief, Providing Assistance Through Charitable Organizations: Disaster Relief: Meaning of “Charitable Class”: NGOsource: What Does It Mean to Be Charitable: EO Radio Show #10: , Podcast Host, Partner, Farella Braun + Martel If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter
06/23/2025
127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 127 of EO Radio Show. Episode 127 is a "refresh" of our episode 13, first released on August 29th, 2022, which covered record retention policies, document destruction schedules, and why they matter. Many nonprofits today have heightened concerns about legal actions, investigations by the IRS or congressional committees, as well as lawsuits, and are proactively reviewing their document management systems and policies. Regardless of these current concerns, many nonprofit leaders are or should be aware that the IRS Form 990, which is the information return for nonprofit organizations, specifically asks the filing organization if it has a document retention policy. While there is no penalty imposed by the Internal Revenue Code for not having a document retention policy, not only is it good form to be able to indicate "Yes" on Form 990, but also having a formal written retention policy is a best practice. In the original 2022 episode, my former partner, Aviva Gilbert, joined me to provide a real-world perspective on how a document retention policy plays out in practice when a nonprofit faces an investigation or is subject to a document request involving other outside parties. Her comments are as helpful today as they were in 2022. Show Notes: , Podcast Host, Partner, Farella Braun + Martel Farella Nonprofit Educations Series Webinar: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024
06/16/2025
126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland is joined by David Ogburn, a senior client strategist with BNY Wealth. David will talk about the recently released BNY Annual Charitable Gift Report covering 2024. He will present the highlights from the annual report and share insights, best practices, and actionable strategy recommendations for planned giving success. This episode will be of particular interest to the charity executive leadership and board leadership alike. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , Senior Client Strategist, BNY Wealth EO Radio Show #123: EO Radio Show YouTube Playlists: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
06/09/2025
125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
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 Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, and New Hampshire, Florida, Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C, Michigan, Ohio, Illinois, Indiana, Wisconsin, Minnesota, north and South Dakota, and the Virginia. If you didn't hear your state in that list and you're not in Maryland or Pennsylvania, don't worry. We'll get to the rest of them in short order. You can find all the prior episodes on our website or at the Farella YouTube channel, where there's a playlist just for the state filing requirement episodes. Show Notes: For Maryland: Maryland Business Express Home Page: Maryland Current Entity Search: Maryland Secretary of State Nonprofit overview and FAQ: Maryland Business Filings FAQ: Maryland Fees Schedule: Maryland Forms index: Maryland Articles of Incorporation for a Tax-Exempt Nonstock Corporation: Maryland Foreign Corporation Qualification: Maryland Processing Time FAQ: Maryland Annual Report Filing FAQ 2025: Maryland Annual Report 2025: Maryland Secretary of State Charitable Organizations forms: Maryland Comptroller Nonprofit FAQ: Maryland Comptroller online portal: Maryland Department of Assessments and Taxation Portal: For Pennsylvania: Pennsylvania Department of State Business Home Page: Pennsylvania Department of State current entity database: Pennsylvania Fees and Payments Page: Pennsylvania online filing Forms Page: Pennsylvania Business Filings FAQ: Pennsylvania Annual Report FAQ: Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Register a Charity Home Page: Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Information for Charitable Organizations: Pennsylvania Department of Revenue Application for Non-Profit Sales Tax Exemption FAQ: . Additional episodes can be found at . 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.
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124: REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
06/02/2025
124: REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofits today are worried about recent federal actions that may bring governmental scrutiny to their stated charitable mission and activities, such as audits, congressional investigations, and even threats to their status as charities described in Internal Revenue Code Section 501(c)(3). The best advice for many of those organizations is to start with a thorough review of their compliance with all federal tax laws, with the assistance of legal counsel. For many organizations, there simply isn't room in their budget to engage a specialist lawyer with expertise in these areas, so they look to friends and family for a lawyer willing to assist pro bono. This episode is for those wonderful lawyers who are willing to lend a hand but need to come up to speed quickly on the traps for the unwary in this field. This refreshed episode first dropped in October of 2022. Listeners who want more information along these lines can take a look at the show notes for links to other episodes of the show that take a closer look at these traps. Show Notes: EO Radio Show #84: EO Radio Show #107: EO Radio Show #108: EO Radio Show #109: EO Radio Show YouTube Playlist: IRS Form 990 and Schedules A through R: IRS Form 990 EZ IRS Form 990-N Description of Statutory Employees EO Radio Show #6: EO Radio Show #7: EO Radio Show #8: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson
05/19/2025
123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson
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 and down, but not quite as dramatically as in early April. When we recorded 10 days ago, Jennifer remarked on the state of the market volatility at the time. While this past week has been a bit calmer, we’ve also seen new surprises. A major new tax bill came out of Congress, with some potentially dramatic tax implications for foundation endowments—another new factor for investment committees to take into account. And more international talks and agreements developed, with the on-again, off-again tariffs and perhaps stabilizing international agreements on the horizon. Jennifer’s remarks provide insights for investment committees and board members during these turbulent times. I hope you’ll find some useful tips in today’s episode. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , CFP, Senior Wealth Manasger, BNY Mellon Wealth Management BNY Mellon Wealth Management EO Radio Show YouTube Playlists: , , ABA Business Law Today, Volume 18 No. 6 (July/August 2009), Cynthia R. Rowland EO Radio Show EP #16: EO Radio Show #35: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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122: REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
05/12/2025
122: REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
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 yet, don't despair. You've got a little bit of time. In this episode, I'll also touch on the penalties that can apply if your organization fails to meet these filing requirement deadlines. So listen in for more information about this important topic. Show Notes: , Return of Organization Exempt from Income Tax , Short Form Return of Organization Exempt from Income Tax See for more information about which return to file , Annual Electronic Filing Requirement for Small Exempt Organizations explains the four procedures an organization may use to apply for reinstatement If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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121: Insider Transaction Traps for the Unwary
05/05/2025
121: Insider Transaction Traps for the Unwary
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 Tilly US, LLP EO Radio Show #117: Clarifying Notes: (17:06) The $20,000 maximum first-tier tax imposed on foundation managers is not indexed for inflation. (20:59) Per Rev. Ruling 78-76, a private foundation trustee was determined to have participated in a self-dealing transaction both as a disqualified person and as a foundation manager. Consequently, he was found liable for both the tax imposed on self-dealing under IRC Sec. 4941(a) and the tax imposed on foundation managers under IRC Sec. 4941(a)(2). Depending on the facts and circumstances, it is possible to be taxed both as foundation manager and as a disqualified person. If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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120: Nonprofit Quick Tip: State Filings in Virginia and West Virginia
04/28/2025
120: Nonprofit Quick Tip: State Filings in Virginia and West Virginia
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 120 is the 20th episode in a series of quick tips episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Virginia and West Virginia. In previous episodes, we talked about 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 state filings in Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York and New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C., Michigan, Ohio, Illinois, and Indiana. We've also discussed Wisconsin, Minnesota, North Dakota, and South Dakota. You can find all previous episodes on our website or the Farella YouTube channel, where a playlist specifically dedicated to state filing requirements is available. We'll work our way through the rest of the states in future episodes. Show Notes: Virginia: Virginia State Corporation Commission Business Services Home Page: Virginia Current Entity Search: Virginia Nonstock Corporation Forms and Fees FAQ: Virginia Articles of Incorporation for a Virginia Nonstock Corporation: Virginia Nonstock Guide (PDF): Virginia Expedited Fees FAQ: Virginia Annual Report Filing FAQ: Virginia Annual Registration Filing FAQ: Virginia Department of Agricultural and Consumer Services Charitable Organizations website: Virginia Department of Agricultural and Consumer Services Charitable Organizations FAQ: Virginia Department of Taxation Nonprofit Organizations FAQ: Virginia Department of Taxation Application Portal: West Virginia: West Virginia Secretary of State Business Division Home Page: West Virginia Secretary of State's current entity database: West Virginia Secretary of State Forms Page: West Virginia Nonprofit Articles of Incorporation: West Virginia Out-of-State Registration FAQ: West Virginia Foreign Application for Certificate of Authority: West Virginia Secretary of State Expedite Services FAQ: West Virginia Annual Report FAQ: West Virginia Secretary of State Charitable Organizations Home Page: West Virginia Secretary of State Charitable Organizations FAQ: West Virginia Tax Division Home Page: West Virginia Tax Division Nonprofit Tax Exemption FAQ: West Virginia Nonprofit Association index of helpful websites: West Virginia Nonprofit Association Checklist: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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119: Charitable Split-Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two
04/21/2025
119: Charitable Split-Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I welcome back Dale Schroeder and Anneke Niemira from NewEdge Wealth to talk about charitable remainder trusts. Last week, we discussed charitable lead trusts and split-interest trusts in general. In this episode, Dale, Anneke, and I take a deep dive into the world of charitable remainder trusts, focusing on their technical issues and traps for the unwary. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , Managing Director, Senior Wealth Strategist, NewEdge Wealth , Managing Director, NewEdge Wealth EO Radio Show #118: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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118: Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
04/14/2025
118: Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, my guests are Dale Schroeder and Anneke Niemira with NewEdge Wealth, and our topic is charitable split-interest trusts. These come in four varieties: charitable lead annuity and unitrusts and charitable remainder annuity and unitrusts, known affectionately as CLATs and CLUTs, and CRATs and CRUTs, which are also further defined sometimes as NI-CRUTs, NIM-CRUTs, and Flip-CRUTs. That's a lot of acronyms. While the technical details are quite a lot to get one's head around, understanding the big idea for each and where each can fit into the investment planning is quite an accessible topic. In this episode, we talk about the big-picture understanding of these planning opportunities for philanthropists and the types of situations where lead trusts make a lot of sense. In next week's episode, Dale, Anneke, and I will dive deeper into the world of charitable remainder trusts and their technical issues and traps for the unwary. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , Managing Director, Senior Wealth Strategist, NewEdge Wealth , Managing Director, NewEdge Wealth If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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117: REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
03/31/2025
117: REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 117 of EO Radio Show. This episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections pertinent to business transactions between a nonprofit and its insiders, such as directors, executives, substantial contributors, and entities controlled by them. In the original episode, I also covered a general overview of California laws and reporting requirements that apply when such insider transactions occur. This episode aims to give the listener a solid understanding of what constitutes a problematic insider transaction at a public charity or private foundation. We want listeners to understand the rules that apply to insider financial transactions so that nonprofit directors, trustees, and executives can carefully assess whether a proposed transaction is permissible before it happens and understand the penalties and other adverse consequences to the charitable organizations and their managers and insiders if the transaction is not allowed under the applicable laws. on Rebuttable Presumption for Compensation and EO Radio Show EP 34: EO Radio Show EP: 33: EO Radio Show EP. 22: EO Radio Show EP. 21: EO Radio Show EP. 5: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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116: REFRESH Steps for Launching a New Charitable Corporation
03/24/2025
116: REFRESH Steps for Launching a New Charitable Corporation
Welcome 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: EO Radio Show EP #2: EO Radio Show #3: EO Radio Show EP #5: EO Radio Show EP #10: Nonprofit Basics: EO Radio Show EP #32: EO Radio Show EP #33: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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115: Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
03/17/2025
115: Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 115 is the 19th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, we will look at the basic state filing requirements for nonprofit corporations operating in South Dakota and North Dakota. In previous episodes, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts, Connecticut, Maine and Vermont, Rhode Island, New Hampshire, Florida and Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico and Utah, Colorado, Wyoming, Washington, DC, Michigan, Ohio, Illinois and Indiana, and last month, Wisconsin and Minnesota. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: South Dakota: South Dakota Secretary of State Business Services Home Page: South Dakota Current Entity Search: South Dakota Business Entity FAQ: South Dakota Nonprofit Corporations Forms Index and Instructions: South Dakota Domestic Nonprofit Articles: South Dakota Non-Stock Application for Certificate of Authority Foreign Nonprofit Corporation Form: South Dakota Fees (note this still says of 2016 on their website: South Dakota Domestic Nonprofit Annual Report Form: South Dakota Foreign Nonprofit Annual Report Form: South Dakota Consumer Protection Office of the Attorney General Charity FAQ: South Dakota Department of Revenue Exempt Entities FAQ: North Dakota: North Dakota Secretary of State Business and Charitable Organizations Home Page: North Dakota Secretary of State current entity database: North Dakota Forms Page: North Dakota Secretary of State Nonprofit Services FAQ: North Dakota Secretary of State Nonprofit Organizations Guide: North Dakota Nonprofit FAQ: North Dakota Out of State Nonprofit registration FAQ: North Dakota Maintaining a Nonprofit FAQ: North Dakota Office of State Tax Commission Sales Tax FAQ: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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114: Nonprofit Basics: IRS 10-Course Charity Workshop
03/10/2025
114: Nonprofit Basics: IRS 10-Course Charity Workshop
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I'm happy to report on the recent promotion by the IRS of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal Revenue Code Section 501(c)(3). The online training covers many basic federal income tax rules applicable to charitable organizations. The show notes include a link to the IRS workshops. I'll summarize what the workshops cover and point listeners to additional episodes of the EO Radio Show podcast that cover similar essential basic topics under state laws. Show Notes: Nonprofit Basics Nonprofit Risk Management Nonprofit Governance Nonprofit State Filings If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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113: Nonprofit Employer Return to Office Mandates: Best Practices and Litigation Risks
03/03/2025
113: Nonprofit Employer Return to Office Mandates: Best Practices and Litigation Risks
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland talks with Farella employment lawyer Benjamin Buchwalter about a hot topic for nonprofits with employees: the surge in return to office mandates. Ben specializes in working with employers to manage and mitigate employment law risks to achieve their goals. He has deep experience defending companies in single plaintiff and class and representative action lawsuits related to discrimination, retaliation, harassment, leaves of absence, wage and hour compliance, and requests for accommodations. Through his experience defending companies of all types and sizes in litigation and as an in-house employment attorney, Ben always strives to understand what is most important to his clients in order to reach the best company-tailored resolution of disputes. Show Notes: EO Radio Show #74: EO Radio Show #28: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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112: REFRESH Nonprofit Tenants and Lease Agreements Best Practices and Pitfalls to Avoid
02/24/2025
112: REFRESH Nonprofit Tenants and Lease Agreements Best Practices and Pitfalls to Avoid
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 112 of EO Radio Show is a "refresh" of episode 54, "Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid." In this episode, first published on September 18, 2023, I talked with Farella partner Quinn Arntsen about leasing issues. Last week, we dropped a "refresh" of part one of my conversation with Quinn, discussing term sheets. This episode takes a deeper dive into the lease agreement itself, covering the boilerplate provisions and why they matter to the nonprofit tenant. Show Notes: Quinn Arntsen EO Radio Show EP #53: EO Radio Show EP #32: EO Radio Show EP #33: EO Radio Show EP #34: Webinar: Nonprofit Education Series YouTube If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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111: REFRESH Real Estate Leasing Tips for Nonprofits
02/10/2025
111: REFRESH Real Estate Leasing Tips for Nonprofits
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 111 of EO Radio Show is a "refresh" of our episode 53, "Real Estate Leasing Tips for Nonprofits," first dropped on September 11, 2023. In this episode, I talk with Farella partner Quinn Arntsen about leasing issues for nonprofit tenants. Leasing real property is a big commitment. And for nonprofit executives that haven't been through the process a few times, it can be daunting, especially for a long-term lease commitment. Quinn walked us through the basic issues and the components of a term sheet for the major items that need to be considered by the nonprofit when beginning lease negotiations. Show Notes: Quinn Arntsen Nonprofit Education Series YouTube Webinar: EO Radio Show EP #32: EO Radio Show EP #33: EO Radio Show EP #34: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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110: Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
02/03/2025
110: Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 110 is the 18th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard today, we will look at basic state filing requirements for nonprofit corporations operating in Wisconsin and Minnesota. In our first state filings episode, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, Colorado and Wyoming, Washington, D.C., Michigan and Ohio, and last month Illinois and Indiana. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: Resources for Wisconsin: Wisconsin Department of Financial Services Home Page: Wisconsin Current Entity Search: Wisconsin Business Entity FAQ: Wisconsin Forms Index: Wisconsin Fees: Wisconsin Nonstock Articles of Incorporation Form and Instructions: hhttps://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP102.pdf Wisconsin Nonstick Articles FAQ: Wisconsin Application for Certificate of Authority Foreign Nonstock Corporation Form and Instructions: Wisconsin Nonstock Annual Report Form and Instructions: Wisconsin Nonstock Annual Report FAQ: Wisconsin Department of Financial Institutions Charitable Organization FAQ: Wisconsin Department of Financial Institutions Charitable & Professional Organization Forms: Wisconsin Department of Revenue Nonprofit Certificate of Exemption FAQ: Marquette University How to Form Wisconsin Nonprofit: Resources for Minnesota: Minnesota Secretary of State Business Home Page: Minnesota Secretary of State current entity database: Minnesota Secretary of State Fee Schedule: Minnesota Secretary of State Domestic Non-Profit Forms Page: Minnesota Foreign Corporation Forms Page: Minnesota Nonprofit Articles of Incorporation: Minnesota Council of Nonprofits template Articles of Incorporation: Minnesota Nonprofit Annual Report Form: Minnesota Foreign Certificate of Authority Form: Minnesota Foreign Annual Report: Minnesota Attorney General Charities Home Page: Minnesota Attorney General Charitable Organization Initial Registration Form: Minnesota Department of Revenue Nonprofit Sales Tax Exemption Form: Minnesota Council of Nonprofits Forms Fees & Publications FAQ: . Additional episodes can be found at . 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.
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109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
01/27/2025
109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 109 is the third in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). That includes public charities and private foundations. Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax, but this does not mean that all income generated by the organization is free of income tax. For most organizations, unrelated business income is defined as income from a trade or business regularly carried on that is not substantially related to the charitable, educational, or other purpose that is the basis for the charity's exemption. In episode , I reviewed these defined terms. In episode , I explored the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into these definitions that are taxable but instead are categorically excluded because, generally, they constitute passive income. In this last episode in the series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally taxable. Show Notes: IRS Publication IRS form IRS Discussion of If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
01/13/2025
108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax. This does not mean that all income generated by the organization is tax-free. For most organizations, unrelated business income is defined as income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other exempt purpose that is the basis of the organization's tax exemption. In episode 107, I reviewed these defined terms and provided several good examples. In this episode, I'll explore the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into these definitions that are taxable but instead are categorically excluded because, generally, they constitute passive income. In the third episode of the series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally is taxable income. Show Notes: IRS Publication IRS form IRS Discussion of If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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107: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities- Part 1
01/06/2025
107: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities- Part 1
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax, but this does not mean that all income generated by the organization is free of income tax. For most organizations, unrelated business income is defined as income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other exempt purpose that is the basis of the organization's tax exemption. In this episode, I'll talk about these defined terms. In the next episode, we'll explore the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into this definition of taxable income, but these are categorically excluded because they constitute generally passive income. In the third episode of this series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally is taxable income. Show Notes: IRS Publication IRS form If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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106: Nonprofit Quick Tip: State Filings in Illinois and Indiana
12/16/2024
106: Nonprofit Quick Tip: State Filings in Illinois and Indiana
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is EO Radio Show episode 106. As we finish off 2025, we're presenting our 17th in the series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard today, we will look at basic state filing requirements for nonprofit corporations operating in Illinois and Indiana. In a previous episode, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, Colorado and Wyoming, Washington, D.C., and most recently Michigan and Ohio. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: Resources for Illinois: Illinois Secretary of State Business Services Home Page: Illinois Current Entity Search: Illinois Not for Profit Forms page: Illinois Not for Profit Guide (pdf): Illinois Domestic Not for Profit Articles Filing FAQ: Illinois List of Not for Profit Purposes: Illinois Articles of Incorporation General Not for Profit Corporation Act: Illinois Foreign Corporation Application for Authority: Illinois Not for Profit Annual Report Filing FAQ: Illinois Not for Profit Annual Report form: Illinois Office of Attorney General Charitable Organizations website: Illinois Department of Revenue Tax FAQ: Illinois Department of Revenue Charitable Gaming Tax FAQ: Resources for Indiana: Indiana Secretary of State Business Home Page: Indiana Secretary of State INBiz Home Page: Indiana Secretary of State current entity database: Indiana Secretary of State Forms Page: Indiana Attorney General Non-Profit & Charitable Giving Home Page: Indiana Department of Revenue Nonprofit Tax Forms and FAQ: Indiana Department of Revenue Nonprofit Sales Tax Exemption bulletin: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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105: REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
12/09/2024
105: REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
Welcome to EO Radio Show – Your Nonprofit Legal Resource. As 2024 draws to a close, it seemed to me that this is a good time to share my year-end thoughts on essential annual governance responsibilities for nonprofits and also to check in on other housekeeping that busy nonprofits sometimes overlook, and that could be a good start for nonprofit leaders to put on their list of things to do in the coming year. This episode refreshes the advice in episode 25 from December 2022. Other than updating the years by adding two at each reference, the advice still stands. I hope you find it helpful food for thought as you consider where your organization is on all these compliance matters and what might need to be attended to as this year comes to a close. Or, if you run out of time, these can be the basis for your 2025 New Year's resolutions for your charity. California Forms and Links: EO Radio Show #11 - EO Radio Show #12 - EO Radio Show #13 - If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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103: Nonprofit Quick: Tip State Filings in Michigan and Ohio
11/18/2024
103: Nonprofit Quick: Tip State Filings in Michigan and Ohio
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is our 16th in the series of "Nonprofit Quick Tip" episodes, focusing on state registration of nonprofit corporations. With the help of Joe Hilliard, we will look at basic state filing requirements for nonprofit corporations operating in Michigan and Ohio. In previous episodes, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, New Hampshire, Florida, Louisiana, North Carolina, South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, and most recently Washington D.C. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. In future episodes, we'll work our way through the rest of the states. Show Notes: Michigan Resources: Michigan Licensing and Regulatory Affairs, Corporations Division Home Page: Michigan Current Entity Search: Michigan Corporation FAQ and Forms Page: Michigan Domestic Nonprofits FAQ: Michigan Domestic Nonprofit Articles Filing FAQ Sheet: Michigan Domestic Nonprofit Articles of Incorporation Online Form: Michigan Foreign Corporation Filing FAQ: Michigan Annual Report Filing FAQ: Michigan Consumer Protection Charities Website: Michigan Charitable Organizations Website: Michigan Department of Treasury Tax Exemptions FAQ: Ohio Resources: Ohio Secretary of State Business Services Home Page: Ohio Secretary of State Current Entity Database: Ohio Secretary of State Business FAQ: Ohio Secretary of State Forms and Fees Page: Ohio Secretary of State Domestic Nonprofit Articles Form: Ohio Secretary of State Foreign Nonprofit Corporation Application for License: Ohio Secretary of State Statement of Continued Existence: Ohio Attorney General Charity Registration Home Page: Ohio Department of Taxation Exemption FAQ: Ohio Bill 301 updating Dissolutions and Director Responsibilities: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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102: Nonprofit Basics: International Grantmaking Part 3 - Special Rules for Private Foundations
11/04/2024
102: Nonprofit Basics: International Grantmaking Part 3 - Special Rules for Private Foundations
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These three rules are anti-terrorism rules, income tax withholding rules, and some special rules for private foundations. All U.S. charitable organizations that make grants to organizations or individuals not resident in the United States need to be aware of a couple of general requirements, and private foundations have an extra set of concerns to ensure that the expenditure by the private foundation outside the United States is not penalized as a taxable expenditure and does count toward the foundation's minimum distribution requirement. This third installment focuses on the special private foundation rules regarding expenditure responsibility and equivalency determination. I also touch on the penalties when there is a footfall or a problem with the international grant. In the first episode of this series, I focused on the Patriot Act rules that apply to all grants, international and domestic. In the second episode, I provided a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States. Show Notes: EO Radio Show #99: EO Radio Show #101: EO Radio Show #58: EO Radio Show #91: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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101: Nonprofit Basics: International Grantmaking Part 2 - Income Tax Withholding Rules
10/28/2024
101: Nonprofit Basics: International Grantmaking Part 2 - Income Tax Withholding Rules
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the anti-terrorism rules, the income tax withholding rules, and special rules for private foundations. In episode 99 of the show, I launched this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic, but there are particular interests when we're talking about international grantmaking. In this episode, I'll provide a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States. The third installment of this series will focus specifically on the special private foundation rules, which are expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations. Show Notes: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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100: A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
10/21/2024
100: A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Dave Bruns, director of client services at Farella Braun + Martel, and this is the podcast's 100th episode. To mark this milestone, I'm taking over as today's host. My guest is Cynthia Rowland, Farella partner and the founder and host of EO Radio Show. Today, we'll shine a light on Cynthia and talk about her path to becoming a prominent lawyer in the nonprofit sector and the common legal challenges her clients face. Show Notes: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes can be found at . 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.
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