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. For the next few weeks, we refresh several of the show's earliest episodes. During these dog days of summer, it’s a good time to bring back some of our early episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this week's refresh of my very first episode, I provide an overview of the choices of legal for...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In Episode 87, Cynthia Rowland covers the rules that apply to a new charitable organization that wants expedited review of its application for recognition of exempt status from the Internal Revenue Service.
The IRS expects to receive 135,000 to 140,000 determination requests in 2024, and most of those requests will take more than six mont...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 13th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations.
In an earlier episode, we addressed 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 fili...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 85, Cynthia Rowland addresses the steps needed when a charitable organization has its tax-exempt status revoked by the IRS for failure to file the required information returns, that is, form 990, 990PF, 990 EZ, or the postcard return for very small charities, 990-N.
Often, charities fall out of compliance not just with the IRS but also with the state regulators, w...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today’s episode, Cynthia Rowland’s guest is Bill Boyd, one of the editors, along with Lisa Runquist, of the newly published fourth edition of the American Bar Association’s Guidebook for Directors of Nonprofit Corporations. The guidebook is a useful and valuable reference that provides directors with an overall understanding of their roles and duties. Th...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 12th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, we addressed 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 ...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 82, we revisit the duties of directors in managing investment assets.
Joining Cynthia Rowland today is Jennifer Nelson, Senior Wealth Manager with BNY Mellon. She offers practical advice for directors serving on the investment committee, best practices for developing an investment policy, investment performance measurement, the ...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I refresh EO Radio Show episode 22, the second of our two episodes exploring private foundation rules using commentary on the comic Apple TV+ series Loot, starring Maya Rudolph.
In the second of our two original episodes exploring season one of Loot, my partner Hons Yung and I, with our unique legal lens, examine the legal aspects of the series. But a word o...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I'm happy to refresh EO Radio Show episode 21, the first of our two episodes exploring private foundation rules using the Apple TV+ series Loot, starring Maya Rudolph. Season two of Loot was released early in April 2024, and we plan to revisit the Wells Foundation and private foundation rules and the other legal issues in a new podcast episode later this spr...
Welcome to EO Radio Show—Your Nonprofit Legal Resource. In this episode, Cynthia Rowland highlights some tax schemes designed to exploit both taxpayers and the Treasury. The Internal Revenue Service just wrapped up the 2024 Dirty Dozen campaign with a warning to taxpayers about several schemes, many of which purport to benefit charitable purposes.
Fraudulent schemes threatening taxpayers can take different forms, including exploita...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. With Joe Hilliard's help today, we examine the basic state filing requirements for nonprofit corporations operating in Kentucky and Tennessee.
Previous episodes addressed filing in Delaware and California, which are the most frequently used by our...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This episode covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and fundraising platforms soliciting in California. Although this is a California law, it is of nationwide interest.
The California Attorney General rulemaking has just become final, and several of the new provisions of...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 76, I introduce the provisions of California's Charitable Fundraising Platforms law (Gov. Code, § 12599.9). These rules are relevant to all covered charitable fundraisers and fundraising platforms that are soliciting in California, so although this is a California law, it is of nationwide interest. The California Attorney General's rulemaking has...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 75 is the tenth 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 move south to look at the basic state filing requirements for nonprofit corporations operating in North Carolina and South Carolina. You ca...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Charities, foundations, and their founders often request help addressing employment practices and compliance questions. In this episode, host Cynthia Rowland is joined by Holly Sutton, the chair of Farella’s employment law practice and first-rate resource for complicated employment issues for nonprofit and private clients. She will update us on what’s new i...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 73 discusses frequently used terms in the nonprofit world pertaining to investment activities. Public charity and private foundation directors and officers need to understand their obligations as fiduciaries when determining whether an investment opportunity meets the criteria for a prudent investment, a program-related investment, or a mission-related investment. Th...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations.
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. In other episodes, we focused on the state filings in Nevada, Arizona, Washin...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This week, I am delighted to have Stephanie Hood return as my guest. Stephanie is my colleague at Farella Braun + Martel, and a key member of our top-notch estate planning practice and private client industry group.
Our clients often come to us with a request to help them think about funding charities during their lifetimes and through their estate plans. In addition to thin...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today’s episode focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t apply. We cover the requirements for a private foundation to establish a program that makes grants to individuals, awarded on an objective and nondiscriminatory basis according to a procedure approved in advance by the IRS.
The...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the eighth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, Senior Paralegal at Farella Braun + Martel, today we look at the basic state filing requirements for nonprofit corporations operating in Rhode Island and New Hampshire, such as ease of formation, available standardized...
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