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: https://www.irs.gov/pub/irs-pdf/p3833.pdf

Disaster Relief: Meaning of “Charitable Class”: https://www.irs.gov/charities-non-profits/charitable-organizations/disaster-relief-meaning-of-charitable-class

NGOsource: What Does It Mean to Be Charitable:  https://www.ngosource.org/blog/what-does-it-mean-to-be-charitable

EO Radio Show #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

Farella YouTube podcast channel

If you have suggestions for topics you would like us to discuss, please email us at [e-mail]. Additional episodes can be found at EORadioShowByFarella.com.

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.