EO Radio Show

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . This is the 12 th  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 focused on the state fi...

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 th...

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 issue...

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 tak...

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, whic...

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,...

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 Gener...

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 can find all the prior episodes...

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...

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...

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 sta...

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 th...

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 procedur...

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...

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . Here we are, solidly in the 2024 election year, and that means that private foundations need to refresh their understanding of election year issues for organizations that want to remain exempt under Internal Revenue Code Section 501(c)(3) and avoid the onerous private foundation excise taxes that come into play if a private foundation fun...

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of election-year issues for organizations that want to remain exempt under Internal Revenue Code Section 501(c)(3). This week's episode is a refresh of EO Radio Show episode 7, first...

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . I'm Cynthia Rowland, and this is episode 66 of EO Radio Show . Happy New Year to all of you! As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of election-year issues for organizations that want to remain exempt under Internal Revenu...

Welcome to EO Radio Show - Your Nonprofit Legal Resource . In today's episode, the final episode on the new DAF regulations, we take a close look at the new Proposed Regulations 53.4966-2 and -5, which cover the definition of taxable distributions from donor advised funds and the onerous penalty taxes that can apply. When a fund is a DAF, and a distribution is a taxable distribution, significant p...

Welcome to EO Radio Show - Your Nonprofit Legal Resource . Episode 64 continues the exploration of the new proposed regulations important to the administration of Donor Advised Funds. The Internal Revenue Service and the Treasury Department published a Notice of proposed rulemaking on November 13, 2023, which was officially published in the Federal Register on November 14, 2023. The Proposed Regul...

Welcome to EO Radio Show - Your Nonprofit Legal Resource . Episode 63 explores new proposed regulations important to the administration of Donor Advised Funds (DAFs). The Internal Revenue Service and the Treasury Department published a Notice of proposed rulemaking on November 13, 2023, which was officially published in the Federal Register on  November 14, 2023. The Proposed Regulations provide g...

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal Revenue Service and the Treasury Department published a Notice of proposed rulemaking on November 13, 2023, officially published in the Federal Register on November 14, 2023. These Proposed Regulations...

Welcome to EO Radio Show - Your Nonprofit Legal Resource . I'm Cynthia Rowland, and today's episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last year, episodes 23 and 24 of EO Radio Show covered the complex rules that describe supporting organizations, which are a special classification of public charity for US federa...

Welcome to  EO Radio Show – Your Nonprofit Legal Resource.  I'm Cynthia Rowland, and this is episode 60 of EO Radio Show . This week's episode is a refresh of episode 10, first recorded on July 3, 2022. Episode 10 provided a checklist of considerations for nonprofit leaders when organizing a new charity to provide relief to individuals and businesses in the aftermath of a disaster. Sometimes, it f...

Welcome to  EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 59 is the seventh 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 Delaware and California, which are the most frequently used by our clients - most of whom have a connection with California. Episode 40 focuse...