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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145: Top 10 Compliance Best Practices for Nonprofits
12/15/2025
145: Top 10 Compliance Best Practices for Nonprofits
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 Year's resolutions for your charity. Show Notes: EO Radio Show #26: EO Radio Show #27: If you have suggestions for topics you would like us to discuss, please email us at . Additional episodes are available 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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144: Nonprofit Quick Tip: State Filings in Kansas and Missouri
12/08/2025
144: Nonprofit Quick Tip: State Filings in Kansas and Missouri
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 Farella's YouTube channel, where a playlist of state filing requirements is available. Show Notes: Kansas: Kansas Secretary of State Business Services Home Page: Kansas Current Entity Search: Kansas Business One Stop for filings: Kansas Business Entity FAQ and Forms: Kansas Articles of Incorporation Public Benefit: Kansas Application for Filing Foreign Business Application: Kansas Information Report FAQ: Kansas Information Report Form: Kansas Secretary of State Starting Nonprofit FAQ: Kansas Attorney General Charitable Organization Registration Home Page: Kansas Department of Revenue Home Page: Missouri: Missouri Secretary of State Business Home Page: Missouri Secretary of State Starting a Business FAQ: Missouri Secretary of State All Business FAQ: Missouri Secretary of State's current entity database: Missouri Forms and Fees Page: Missouri Domestic Nonprofit Articles of Incorporation Form: Missouri Application for Certificate of Authority of a Foreign Nonprofit Corporation: Missouri Schedule of Fees: Missouri online Registration Portal: Missouri online filing FAQ: Missouri Attorney General Charitable Registration FAQ: Missouri Department of Revenue Nonprofit 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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143: REFRESH Loot and an Introduction to Private Foundation Rules - Part 2
11/17/2025
143: REFRESH Loot and an Introduction to Private Foundation Rules - Part 2
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 plotlines from season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode for the technical legal issues we spotted in Loot season one. Show Notes: , Podcast Host, Partner, Farella Braun + Martel , Partner, Farella Braun + Martel EO Radio Show Episode 6: EO Radio Show Episode 8: Hons Yung's podcast: 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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142: REFRESH Loot and an Introduction to Private Foundation Rules - Part 1
11/10/2025
142: REFRESH Loot and an Introduction to Private Foundation Rules - Part 1
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 explored season one of Loot. But, spoiler alert, my Farella colleague, Hons Yung, and I give away some, but not all, of the fun plot lines in season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode and the next one for the technical legal issues we spotted in season one of Loot. , Podcast Host, Partner, Farella Braun + Martel , Partner, Farella Braun + Martel EO Radio Show #2: Hons Yung's podcast: 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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141: REFRESH Key Questions To Ask When Launching a New Charitable Corporation
11/03/2025
141: REFRESH Key Questions To Ask When Launching a New Charitable Corporation
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 shutdown, applications had slowed. Generally, they could take a year or more to be processed. We have been seeing straightforward grant-making foundation applications being processed in about four months. Very small organizations with budgets of less than $50,000 and using Form 1023 EZ, we're getting their IRS determination letters a little bit quicker than the current state of play, but those organizations with substantial budgets had to plan on a long lead time before getting their IRS determination letter. Some new organizations will be comfortable beginning operations before the IRS letter is received, and that is feasible if there are grant funds available that are not dependent on that IRS determination letter. But for new charities that are depending on substantial contributions from individuals, grants from private foundations, or gifts from donor-advised funds, that IRS determination letter becomes more important. So, with all that being said, it is more important than ever for today's founders to carefully consider all the requirements for the startup of a new charity so that they can launch it as quickly as possible. This episode covers key questions to ask when considering forming a new nonprofit. In addition to the tax compliance concerns, there are also state law requirements and practical considerations to think about. 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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140: Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
10/27/2025
140: Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
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 communities, often in areas where the employer has a substantial geographic footprint. This episode was inspired by both the recent Apple TV movie "The Lost Bus," which covers the 2018 wildfire in Paradise, California, and a recently published IRS ruling that denied exempt status to an organization formed by a company to provide disaster relief to its employees. We'll walk through the facts revealed in that letter ruling and use it as a guide for the employer that might want to navigate the rules to create a charity for disaster relief for its employees and its community. Show Notes: Episode 5: Episode 9: Episode 10: 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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139: Nonprofit Quick Tip: State Filings in Montana and Nebraska
10/20/2025
139: Nonprofit Quick Tip: State Filings in Montana and Nebraska
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 remaining states are Kansas and Missouri. 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: Montana: Montana Secretary of State Business Services Homepage: Montana Current Entity Search: Montana Business Entity FAQ: Montana 501(c)(3) Form FAQ: . Montana Business Entity Forms: Montana Business Entity Fees: Montana Department of Justice Donations to Charities FAQ: Montana Department of Revenue Forms: Montana Nonprofit Association Nonprofit FAQ: Nebraska: Nebraska Secretary of State Business Homepage: Nebraska Secretary of State New Business FAQ: Nebraska Secretary of State current entity database: Nebraska Forms and Fees Page: Nebraska Secretary of State Business FAQ: Nebraska eDelivery FAQ: Nebraska Department of Revenue website: Nebraska Chamber of Commerce Nonprofit FAQ:
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138: AI Risks and Realities for Nonprofits: Traps for the Unwary and Tips for Avoiding Them
10/06/2025
138: AI Risks and Realities for Nonprofits: Traps for the Unwary and Tips for Avoiding Them
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 , Director, BDO USA, Certified Fraud Examiner , Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: EO Radio Show EO Radio Show #136: EO Radio Show #137: EO Radio Show EO Radio Show #84: 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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137: Leading With AI: Nonprofit Management and Boardroom Perspectives
09/29/2025
137: Leading With AI: Nonprofit Management and Boardroom Perspectives
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, Partner, Farella Braun + Martel , Director, BDO USA, Certified Fraud Examiner , Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: EO Radio Show #136: EO Radio Show EO Radio Show #84: 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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136: AI on a Shoestring: A Startup Nonprofits Real-Life Journey
09/22/2025
136: AI on a Shoestring: A Startup Nonprofits Real-Life Journey
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 Notes: , Podcast Host, Partner, Farella Braun + Martel , Director, BDO USA, Certified Fraud Examiner , Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: EO Radio Show EO Radio Show #84: 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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135: Nonprofit Quick Tip: State Filings in Iowa and Idaho
09/15/2025
135: Nonprofit Quick Tip: State Filings in Iowa and Idaho
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 135 is the 24th in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registrations of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Idaho and Iowa. 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. Earlier episodes have covered 43 states and the District of Columbia. After today's episodes, the only remaining states are Kansas, 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: Iowa: Iowa Secretary of State Business Services Homepage: Iowa Current Entity Search: Iowa Business Entity FAQ: Iowa Business Entity Forms and Fees: Iowa Domestic Nonprofit Articles FAQ: Iowa Application for Certificate of Authority (Nonprofit) Form: Iowa Annual Report FAQ: Iowa Secretary of State Nonprofit FAQ: Iowa Attorney General Nonprofit FAQ: Iowa Attorney General Charity FAQ: Iowa Department of Revenue Exempt Entities FAQ: The Larned A. Waterman Iowa Nonprofit Resource Center: Idaho: Idaho Secretary of State Business Homepage: Idaho Secretary of State current entity database: Idaho Online Forms Page: Idaho Paper Forms Page: Idaho State Tax Commission Sales Tax Website: Idaho Nonprofit Center: 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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134: Political Speech in The Workplace: What Nonprofit Leaders Need To Know
09/08/2025
134: Political Speech in The Workplace: What Nonprofit Leaders Need To Know
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 134 of EO Radio Show. In today's show, I talk with my Farella colleagues, Ben Buckwalter and Jackie Gerson, about the nonprofit workplace and political speech issues. As most listeners are well aware, charitable organizations described in Internal Revenue Code Section 501(c)(3) cannot engage in candidate campaign activities, and legislative lobbying is only permitted for public charities in limited amounts and limited circumstances. Other episodes of this show go into the details about the tax law limitations on political activities by exempt organizations, and they do vary depending on whether the organization is a private foundation, a public charity, a 501(c)(4), or some other form of exempt organization. Today, however, we are going to talk about the employment law rules that nonprofit employers need to be aware of. Show Notes: EO Radio Show #113: EO Radio Show #6: EO Radio Show #7: EO Radio Show #8: EO Radio Show Hot Topics 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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133: Nonprofit Quick Tip: State Filings in Mississippi and Georgia
08/25/2025
133: Nonprofit Quick Tip: State Filings in Mississippi and Georgia
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 133 is the 23rd 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 Mississippi and Georgia. 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. Earlier episodes have covered 41 states and the District of Columbia. After today's episode, the only remaining states are Idaho, Iowa, Kansas, 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: Mississippi: Mississippi Business Services & Regulations Home Page: Mississippi Current Entity Search: Mississippi Secretary of State Nonprofit Requirements FAQ: Mississippi Business Filings FAQ: Mississippi Fees Schedule: Mississippi Filing PowerPoint FAQ: Mississippi Annual Report Filing page: Mississippi Secretary of State Charitable Organizations Registration Homepage: Mississippi Department of Revenue online portal: Mississippi Department of Revenue Exempt Entities FAQ: Georgia: Georgia Secretary of State Business Home Page: Georgia Secretary of State current entity database: Georgia Corporation filing FAQ: Georgia Foreign Entity filing FAQ: Georgia Filing Fees and Processing FAQ: Georgia Business Filings FAQ: Georgia Articles of Incorporation Exemplar PDF: Georgia Application for Certificate of Authority form: Georgia Publication list: at Georgia Annual Report FAQ: Georgia Secretary of State Nonprofit Registration homepage: Georgia Secretary of State Nonprofit Registration Checklist: Georgia Department of Revenue Home Page: Georgia Nonprofit Tax Exemption FAQ: Atlanta Pro Bono Nonprofit 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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132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More
08/11/2025
132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In episode 131, I talked about my general form grant agreement provisions and best practices for basic grant agreements that I recommend for grants from public charities and private foundations. This week, I want to cover some special issues and important provisions that often come up and deserve careful drafting considerations. In this episode, I'll cover my thoughts on matching grant conditions, intellectual property rights, recoverable grants, and indemnification and risk management issues. Show Notes: , Podcast Host, Partner, Farella Braun + Martel EO Radio Show #131: EO Radio Show #8: EO Radio Show #30: EO Radio Show #58: EO Radio Show: #102: EO Radio Show #21: EO Radio Show #22: 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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131: Nonprofit Basics: Grant Agreement Best Practices
08/04/2025
131: Nonprofit Basics: Grant Agreement Best Practices
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 131 of EO Radio Show. I'm surprised that in the three years and 130 episodes I've recorded for this show, I haven't yet devoted one to grant agreements. Well, better late than never. I've been writing a lot of grant agreements lately, so the details of these agreements are top of mind for me. In this episode, I'll talk about what makes a good form for use by grant-making charities, and I'll include some tips and observations on common and some not-so-common provisions. Show Notes: EO Radio Show #8: EO Radio Show #30: EO Radio Show #58: EO Radio Show: #102: EO Radio Show #35: EO Radio Show #21: EO Radio Show #22: 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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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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