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 episode 55 is the sixth in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations.
In previous episodes, we talked about a number of states. If you want to go back and look at them, episode 38 was Delaware and California, which are the most frequently used by our clients - most of whom have a connecti...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are again lucky to have Farella real estate partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants.
In the previous episode, we discussed the major components of a term sheet. Today, we'll dive deeper into the lease agreement, including those boilerplate provisions and why they matter to the nonprofit tenant.
Resou...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are lucky to have Farella partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants. Leasing real property is a big commitment. And it can be daunting for nonprofit executives who haven't been through the process a few times, especially for a long-term lease commitment. Quinn will walk us through the basic issues and ...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fifth 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 jump across the country to look at the basic state filing requirements for nonprofit corporations operating in New York and New Jersey.
In episode 38, we talked about filing in Delaware ...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I'll touch on the steps necessary to withdraw the registration from the California Registry of Charitable Trusts of a nonprofit that is a foreign corporation.
In episode 49, I covered the dissolution of a domestic California nonprofit corporation and the procedures necessary to accomplish the withdrawal of that type of entity. Par...
Welcome to EO Radio Show – Your Nonprofit Legal Resource.I'm Cynthia Rowland, and today I'm going to discuss some breaking news in the California nonprofit legal environment, the California Supreme Court case, Turner vs Victoria. The decision was issued on August 3, 2023, and is an important California case on the rights of a nonprofit public benefit corporation director to bring a lawsuit against fellow directors for breaches of ...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 49 of EO Radio Show summarizes the steps to wind up a charity that is a nonprofit corporation registered and operating in California. There are federal and state income tax considerations to address and organizational formalities, which are slightly different depending on whether the charity is organized as a nonprofit, public benefit corpora...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and I'm happy to have my colleague Nate Garhart back for a chat about artificial intelligence and what nonprofits need to know when using or being used by AI tools.
We seem to be in the midst of an explosion of conversation about AI: What it can do, who is using it, how it is being used, how beneficial it can be, and how harmful. We'll talk about these e...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we will discuss the basic state filing requirements for nonprofit corporations operating in Alaska and Hawaii.
In episode 38, we talked about filing in Delaware and California, which are t...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofit organizations are required to have their financial statements audited by an independent certified public accountant. For example, a nonprofit charity that is required to be registered with the California Registry of Charitable Trusts and which has gross revenues of $2 million or more in a fiscal year must obtain an independent audit. They also must certify to...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. The IRS Form 990-PF is a complicated federal information return that the Internal Revenue Code requires every private foundation to file each year.
For this episode, I'm delighted to have as my guest Tracy Hom, a certified public accountant with the firm Realize CPA. Tracy will address some frequently asked questions from private foundation directors and officers when they r...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm delighted to have as my guest Stephanie Hood, my colleague here at Farella Braun + Martel, and a member of our top-notch estate planning practice.
Our charity clients often come to us with a request to help a major donor think about a special gift to the charity, and sometimes we also get pulled in to help the charity when there are glitches in the trust or will after th...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations.
In episode 38, we talked about filing in California and Delaware, which are the most frequently used by our clients - most of whom have a connection with California. Episode 40 focused on the state filings in Arizona and Nevada...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on documenting decisions made at meetings of a nonprofit organization's board of directors or trustees. While everyone who attends a board meeting should keep their own notes—and those notes can follow any style and can focus on the recording person's understanding of what transpired—it is the meeting minutes as ultimately approved by the board that serv...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations.
Most charitable organizations that are exempt from income tax are required to file a federal return on the 15th day of the fifth month after the close of their fiscal year. So for nonprofits that use the calendar year for accounting purposes, ...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the second in our series of quick tip episodes starting with the details of state registrations of nonprofit corporations. In episode 38, 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. Many also carry out activities in Nevada and Arizona.
With the help of Joe...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, we cover important issues for nonprofits dealing with distressed businesses, such as their landlords or tenants, other kinds of contract counterparties, and, recently, banking institutions or financial institutions.
We’ll talk a little about warning signs to watch for, some ideas for managing the situation when a party seems to be facing financial distress t...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This week, we launch a series of quick tip episodes, starting with the details of state registration of nonprofit corporations. With the help of our crackerjack paralegal, Joe Hilliard, we tackle the basic filing mechanics for nonprofit corporations starting with Delaware and California today. We will work our way through the other states in future episodes.
Resources:
For D...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on the key questions to ask when a founder has that fire in the belly and is ready to create a new charity as an independent charitable entity. I'll outline the key steps and the timeline for launching the charity as a nonprofit corporation. And I'll walk listeners through the initial decisions that should be made before setting the process in motion.
Re...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This week, I am delighted to cover a niche topic and a special structure that allows certain nonprofits to have an outsize impact on improving their communities: New Markets Tax Credit deals. These deal structures take advantage of a special tax credit for US taxpayers that invest in the enterprise.
Here to talk us through the why, when, and how of using these tax credits i...
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