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All Episodes

EO Radio Show — 154 episodes

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Title
1

155: REFRESH Federal Tax Filing Deadlines and Penalties

2

154: 2026 California Employment Law Updates for Nonprofits

3

153: Legal Principles of Fiscal Sponsorship for Sponsoring Organizations

4

152: Charitable Entrepreneurs and Fiscal Sponsorship 101

5

151: Charities Exiting California: Paperwork, Pitfalls, and Patience

6

150: 2026 IRS Dirty Dozen: Key Scams to Watch For

7

149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving

8

148: REFRESH Election Year Issues for Private Foundations and Public Charities: Private Foundation Advocacy

9

147: REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities

10

146: Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations

11

145: Top 10 Compliance Best Practices for Nonprofits

12

144: Nonprofit Quick Tip: State Filings in Kansas and Missouri

13

143: REFRESH Loot and an Introduction to Private Foundation Rules - Part 2

14

142: REFRESH Loot and an Introduction to Private Foundation Rules - Part 1

15

141: REFRESH Key Questions To Ask When Launching a New Charitable Corporation

16

140: Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity

17

139: Nonprofit Quick Tip: State Filings in Montana and Nebraska

18

138: AI Risks and Realities for Nonprofits: Traps for the Unwary and Tips for Avoiding Them

19

137: Leading With AI: Nonprofit Management and Boardroom Perspectives

20

136: AI on a Shoestring: A Startup Nonprofits Real-Life Journey

21

135: Nonprofit Quick Tip: State Filings in Iowa and Idaho

22

134: Political Speech in The Workplace: What Nonprofit Leaders Need To Know

23

133: Nonprofit Quick Tip: State Filings in Mississippi and Georgia

24

132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More

25

131: Nonprofit Basics: Grant Agreement Best Practices

26

130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas

27

129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief

28

128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

29

127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter

30

126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024

31

125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania

32

124: REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations

33

123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson

34

122: REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties

35

121: Insider Transaction Traps for the Unwary

36

120: Nonprofit Quick Tip: State Filings in Virginia and West Virginia

37

119: Charitable Split-Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two

38

118: Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One

39

117: REFRESH Nonprofit Basics: Insider Transactions and Nonprofits

40

116: REFRESH Steps for Launching a New Charitable Corporation

41

115: Nonprofit Quick Tip: State Filings in South Dakota and North Dakota

42

114: Nonprofit Basics: IRS 10-Course Charity Workshop

43

113: Nonprofit Employer Return to Office Mandates: Best Practices and Litigation Risks

44

112: REFRESH Nonprofit Tenants and Lease Agreements Best Practices and Pitfalls to Avoid

45

111: REFRESH Real Estate Leasing Tips for Nonprofits

46

110: Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota

47

109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3

48

108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2

49

107: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities- Part 1

50

106: Nonprofit Quick Tip: State Filings in Illinois and Indiana

51

105: REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List

52

103: Nonprofit Quick: Tip State Filings in Michigan and Ohio

53

102: Nonprofit Basics: International Grantmaking Part 3 - Special Rules for Private Foundations

54

101: Nonprofit Basics: International Grantmaking Part 2 - Income Tax Withholding Rules

55

100: A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland

56

099: Nonprofit Basics: International Grantmaking Part 1 - Overview and Antiterrorism Rules

57

098: Ask a Certified Fraud Examiner Q&A

58

097: Nonprofit Quick Tip: Corporate Filings in Washington, D.C.

59

096: Fraud Risks in Nonprofit Organizations Part 3: Building an Effective Framework of Internal Controls

60

095: Fraud Risks in Nonprofit Organizations Part 2: 8 Steps Nonprofits Can Take Today To Mitigate Fraud Risks

61

094: Fraud Risks in Nonprofit Organizations Part 1: Learning From Real-Life Case Studies

62

093: Nonprofit Basics: Procedures for Changing Public Charity Status

63

092: Nonprofit Quick Tip: State Filings in Colorado and Wyoming

64

091: REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

65

090: REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation

66

089: REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who's Who of Nonprofit Governance

67

088: REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association, and Fiscal Sponsorship

68

087: Expedited Review of IRS Applications for Recognition of Exempt Status

69

086: Nonprofit Quick Tip: State Filings in New Mexico and Utah

70

085: Back to Compliance: Reinstating Tax-Exempt Status for a Charity

71

084: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations

72

083: Nonprofit Quick Tip: State Filings in Oklahoma and Texas

73

082: Advice for Nonprofit Investment Committees From an Investment Advisor

74

081: REFRESH: Loot and Private Foundation Rules - Part 2

75

080: REFRESH: Loot and Private Foundation Rules - Part 1

76

079: IRS Dirty Dozen Warnings on Charitable Scams

77

078: Nonprofit Quick Tip: State Filings in Kentucky and Tennessee

78

077: California Regulation of Charitable Fundraising Platforms Part 2: Reporting Due Diligence Recordkeeping and Disclosure Rules

79

076: California Regulation of Charitable Fundraising Platforms - Part I Definitions

80

075: Nonprofit Quick Tip: State Filings in North Carolina and South Carolina

81

074: Employment Law Update for Nonprofits With Holly Sutton

82

073: Nonprofit Basics: Unpacking Prudent Investments, PRIs, and MRIs

83

072: Nonprofit Quick Tip: State Filings in Florida and Louisiana

84

071: Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary

85

070: Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements

86

069: Quick Tip: State Filings in Rhode Island and New Hampshire

87

068: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy

88

067: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy Rules for Public Charities

89

066: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Candidate Campaign Intervention

90

065: The New Proposed Regulations on DAFs Taxable Distributions and the Penalty Tax

91

064: Exceptions to the DAF Definition Under the Proposed Regulations

92

063: New Proposed Regulations Defining Donor Advised Fund Terms

93

062: An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations

94

061: In the Weeds With New Supporting Organization Regulations

95

060: Refresh: Setting up a New Charity for Disaster Relief

96

059: Nonprofit Quick Tip: State Filings in Maine and Vermont

97

058: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements

98

056: What Nonprofit Board Leadership Needs To Know About Internal Investigations

99

055: Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut

100

054: Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid

101

053: Real Estate Leasing Tips for Nonprofits

102

052: Nonprofit Quick Tip: Registration in New York and New Jersey

103

051: Nonprofit Basics: How To Withdraw a Foreign Charity From California Registration

104

050: Impact of California Supreme Court Case on Director Enforcement Actions

105

049: Nonprofit Basics: Winding up a California Charity

106

048: Nonprofit Data and Artificial Intelligence

107

047: Nonprofit Quick Tip: State Filings in Alaska and Hawaii

108

046: Independent Audits of Nonprofit Organizations With Douglas Cook

109

045: Understanding the Form 990-PF With Guest Tracy Hom

110

044: Charitable Bequests With Stephanie Hood

111

043: Nonprofit Quick Tip: State Filings in Washington and Oregon

112

042: Nonprofit Basics: Meeting Minutes Best Practices

113

041: Nonprofit Basics: Federal Tax Filing Deadlines and Penalties

114

040: Nonprofit Quick Tip: Nevada and Arizona Nonprofit Corporation Registration and Annual Filings

115

039: Hot Topic: Key Issues for Nonprofit Creditors Dealing With Distressed Businesses

116

038: Nonprofit Quick Tips: Secretary of State Filings in California and Delaware

117

037: Are You Ready? Steps for Launching a New Charitable Corporation

118

036: How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals

119

035: Hot Topic: UPMIFA in the Context of Financial System Instability

120

034: Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions

121

033: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation

122

032: Nonprofit Basics: Insider Transactions and Nonprofits - What's the Big Deal?

123

031: Nonprofit Basics: Set-Asides As Qualifying Distributions

124

030: Nonprofit Basics: Private Foundation Minimum Distribution Requirements

125

029: Nonprofit Basics: What You Need To Know About Expenditure Responsibility

126

028: California's New Pay Transparency Law

127

027: Privacy Policy Best Practices for Nonprofits

128

026: Nonprofit Websites and Terms of Use - Best Practices and Common Pitfalls

129

025: Nonprofit Basics: Year-End Thoughts and New Year To-Do List

130

024: Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations

131

023: Nonprofit Basics: Supporting Organizations - Part 1

132

022: Loot and Private Foundation Rules - Part 2

133

021: Loot and Private Foundation Rules - Part 1

134

020: Copyright Issues for Nonprofits

135

019: Five Tax Traps for Business Lawyers Advising Nonprofit Organizations

136

018: Nonprofit Basics: Operating Foundation Rules

137

017: Charitable Contribution Substantiation Requirements and a Conversation About Art Appraisals With Sarah Vandeweerdt From Christie's

138

016: Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics for ESG Investors

139

015: A Deeper Dive Into Insurance Topics for Nonprofits Special Events Coverage and Considerations When Making Claims

140

014: Nonprofit Basics: Insurance Coverage for the New Nonprofit

141

013: Nonprofit Basics: Document Retention Policies and Subpoenas and a Conversation With Aviva Gilbert on Why Good Policies Matter

142

012: Hot Topics: Risk Management for Cybersecurity

143

011: Nonprofit Basics: Amending Nonprofit Corporation Bylaws

144

010: Nonprofit Basics: Setting up a New Charity for Disaster Relief

145

009: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

146

008: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code

147

007: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Part 2 Legislative Lobbying Activities by Public Charities

148

006: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Part 1 Candidate Campaign Intervention

149

005: Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

150

004: Internal Investigations for Nonprofits: A Means of Identifying and Addressing Misconduct Before the Regulators Come Calling

151

003: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation

152

002: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance

153

001: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types

154

000: Welcome to EO Radio Show