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 non-profit 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 of 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.
Episodes
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 fr...
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...
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 Californi...
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 legis...
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 n...
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 mat...
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 make...
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 Cali...
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 onc...
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 episod...
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 law...
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 b...
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 ...
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 revi...
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 gener...
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 ...
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 pen...
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 epis...
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...
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-C...
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