EO Radio Show

Welcome to EO Radio Show – Your Nonprofit Legal Resource . This Nonprofit Basics episode is the second of a three-part series on election year activities for public charities and private foundations. Part 1 addressed the prohibition on intervention in candidate campaigns for elected office. Part 2 focuses on legislative lobbying activities by public charities. This discussion addresses permitted e...

Welcome to EO Radio Show – Your Nonprofit Legal Resource . This Nonprofit Basics episode is the first of a three-part series on election year activities of public charities and private foundations. In this part 1, I address the prohibition on intervention in candidate campaigns for elected office. Part 2 will focus on legislative lobbying activities for public charities. That discussion will addre...

Welcome to EO Radio Show. This nonprofit basics episode is intended to help a founder of a new charity to navigate the complex rules that describe a public charity. Many people think that the designation 501c3 means an organization is a charity, but there is more to it than that. In this episode, we'll talk about the IRS classifications that distinguish between a public charity and a private found...

The worst nightmare for most nonprofit board members is a complaint that sparks an investigation of misconduct at the organization. The ember may have been burning for some time before the board becomes aware of it or may be a sudden wind-driven catastrophe that started with one person's bad or inept act. No matter the source, how can the board best surround the organization with a defensible spac...

Under state law, the business and affairs of a nonprofit corporation must be managed and all corporate powers are to be exercised by and under the direction of the board of directors. Each director has personal duties to the corporation. Principally, these duties are the duty of care and the duty of loyalty, and that's what we'll talk about in this episode of EO Radio Show. Resources: Attorney Gen...

This Nonprofit Basics episode covers some of the roles that people play in the governance of a nonprofit corporation. We are focused here mostly on nonprofit corporations, although nonprofits can be formed as charitable trusts. Let's go over the nonprofit corporation governance positions first, and then we'll circle back to how these concepts of governance apply in the trust structure. Resources:...

This Nonprofit Basics episode gives an overview of the choices of legal form for nonprofit organizations that are intended to be tax exempt under US law. Before we even get to the questions of tax exemption, charitable fundraising, regulatory compliance, governance and the myriad legal issues that charity and foundation leaders need to think about, a basic understanding of the legal entity is real...

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 nonprofit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wi...