EO Radio Show

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the EO Radio Show episode 155, host Cynthia Rowland refreshes episode 41, which addresses the nonprofit basics topic of filing deadlines for nonprofit organizations. She covers both federal and state filing deadline requirements. Be sure to check the show notes for several resources for both federal and California filing deadlines. If you're in a state other than California and you suspect you have filing requirements in that state, be sure to check out our nonprofit state filings playlist, where we cover all 50 States and the District of Columbia's filing requirements. Show Notes: Nonprofit State Filings playlist Annual filing and forms for tax-exempt organizations  Required filing (Form 990 series)  Form 990 Overview Course See Filing Phase-In for more information about which return to file Form 990-N (e-Postcard), Annual Electronic Filing Requirement for Small Exempt Organizations Form 8868 Application for Extension of Time to File Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF)  Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ  Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts)  Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code FAQs about the annual reporting requirements for tax-exempt organizations  Form 990 resources and tools  Publication 557 PDF Tax Relief in Disaster Situations Disaster Assistance and Emergency Relief for Individuals and Businesses Revenue Procedure 2014-11 explains the four procedures an organization may use to apply for reinstatement If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in episode 154 of EO Radio Show, I welcome back my partner, Ben Buchwalter, to discuss changes in employment laws affecting California employers. Even though many people are working remotely, some employers have employees who either live in California or spend a significant amount of their work hours there. For these employees, it is crucial to ensure compliance with all applicable California laws. Additionally, we will discuss new federal standards that apply to all employees today. Show Notes: Benjamin Buchwalter bio Farella employment law resources EO Radio Show #113: Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks EO Radio Show #74: Employment Law Update for Nonprofits With Holly Sutton EO Radio Show #28: California's New Pay Transparency Law If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 153 of EO Radio Show focuses on the legal principles that fiscal sponsor organizations need to know. These sponsor organizations typically are charities described in Internal Revenue Code Section 501(c)(3). I include in this discussion the practical implications of sponsoring projects as well as the legal issues that can arise. I'll also explain what the terms "sponsored project" and "fiscal sponsor" mean, what they reference, and the legal framework within which these relationships operate. In this episode, I also touch on the recently introduced federal legislation, the SPONSOR Act, and its potential impact on the nonprofit sector as it relates to operating fiscally sponsored projects. I want to flag some late‑breaking news that came out on April 23rd. The Treasury Department announced that the IRS plans to revise Form 990 to improve transparency, strengthen tax administration, and provide clearer reporting on certain activities of tax-exempt organizations. Notably, those areas include government contracts, government grants, and fiscal sponsorship arrangements. The Treasury and IRS expect to publish proposed regulations and to provide an opportunity for public comment before finalizing reporting changes. As you listen today, keep in mind that the rules, reporting requirements, and practical implications may change in the near future. I'll cover those developments in future episodes as more information becomes available. For today, I want to focus especially on the issues that matter most to new or first‑time fiscal sponsors — organizations that may be exploring fiscal sponsorship as a one‑off opportunity, or operating charities that want to dip a toe into it to advance their mission by bringing in founders with similar ideas. Show Notes: SPONSOR Act: https://www.congress.gov/bill/119th-congress/senate-bill/3942/titles EO Radio Show #29: Nonprofit Basics: What You Need To Know About Expenditure Responsibility EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More EO Radio Show #149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in EO Radio Show episode 152 I'm focusing on what charitable entrepreneurs need to know when launching a new charitable initiative and are considering whether fiscal sponsorship is the right way to incubate, that is test and build a new idea, or a good short-term vehicle to run a time-limited charitable activity without going through the expense and timeline of forming and qualifying a standalone nonprofit organization. I'll go over what the terms "sponsored project" and "fiscal sponsor" mean and the legal context in which they operate. Show Notes: SPONSOR Act: https://www.congress.gov/bill/119th-congress/senate-bill/3942/titles EO Radio Show #37: Are You Ready? Steps for Launching a New Charitable Corporation EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More EO Radio Show #149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 151 of EO Radio Show. Today, I'm joined by my colleague, Joe Hilliard, for our review of the common pitfalls charities and foundations face when withdrawing from the California Registry of Charities and Fundraisers. That Department of the AG's office was previously known as the Registry of Charitable Trusts. By way of background, a California nonprofit corporation that decides to cease operations and wind up its affairs must take certain steps. In California, the procedures to voluntarily wind up operations are called "dissolution" of the nonprofit corporation. Dissolution can be accomplished by either filing an action in the Superior Court or, more typically, by complying with the voluntary dissolution procedures under California corporate law. Similarly, a foreign corporation, that is, a corporation incorporated in another state but having had operations in California or formerly solicited California residents for contributions, may cease operations in California and wish to discontinue operating here and withdraw its registration from the California Registry of Charities and Fundraisers. In today's episode, we'll talk about the mechanics of dissolving or withdrawing. Show Notes: California Attorney General Charities and Fundraisers Home Page California Attorney General Charities and Fundraisers Dissolution FAQ Page  California Attorney General Charities and Fundraisers Search Tool  Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Each year, the IRS publishes a Dirty Dozen list of fraud schemes targeting unsuspecting taxpayers. Seven of the items on the IRS's 2026 list are of particular interest to nonprofit organizations, their donors, and their professional advisors. In this episode of EO Radio Show, episode 150, I provide a quick highlight of these schemes. A link to the IRS's full Dirty Dozen list is in the show notes. Show Notes: Dirty Dozen tax scams for 2026: IRS reminds taxpayers to watch out for dangerous threats | Internal Revenue Service Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at [email protected].  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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 149 of EO Radio Show provides a checklist for developing or improving the diligence checklist for grantmaking charities.  Some grantmakers do little more than check the IRS database to confirm that the grantee is recognized as a public charity. Others require reams of information from the grantees. What is the best approach? Well, as we lawyers always like to say, it depends. What I'm trying to do in this episode is give you a practical, staff-level checklist of the core due diligence items grantors should cover when evaluating a charitable organization for a grant. This episode is structured for a U.S.-based grantor, whether it's a public charity or a private foundation, and I flag enhancements for foreign or higher-risk grants. Show Notes: Tax Exempt Organization Search | Internal Revenue Service EO Radio Show state filing requirements playlist Title and Links to Episodes  EO Radio Show #99: Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules EO Radio Show #101: Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules EO Radio Show #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More OFAC Sanctions List Search If you have suggestions for topics you would like us to discuss, please email us at [email protected].  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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 148 of EO Radio Show. Here we are, solidly into the 2026 election year, and that means private foundations should 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 uses its funds for impermissible legislative lobbying. This week's episode is a refresh of the show's episode 8, originally released in 2022. For more information on related election‑year issues, you may want to go back to episode 146 for the commentary on candidate campaign intervention, or episode 147 if your interest is in what public charities may do in the lobbying arena. Episode 147 refreshed an earlier episode that focused on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two different rules that apply to public charities. Finally, be sure to check out the show notes for resources from the IRS on these topics, and the Farella Braun + Martel YouTube channel for the complete EO Radio Show playlist. Show Notes: Farella Webinar: Election Year Issues for Private Foundations and Public Charities Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/ IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4 Farella YouTube podcasts If you have suggestions for topics you would like us to discuss, please email us at [email protected].  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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 147 of EO Radio Show. As most listeners are undoubtedly aware, 2026 is an election year. Charities and private foundations should refresh their understanding of election‑year issues to remain exempt under Internal Revenue Code section 501(c)(3). This week's episode is a refresh of the show's episode 7, originally released in 2022. Today's focus is on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two rules that apply to them. The first rule we'll discuss is the subjective test under Internal Revenue Code section 501(c)(3). And the second alternative—the elective test for charities that make the 501(h) election—allows for an objective limitation on lobbying expenditures. For more information on related election issues, listeners may want to go back to last week's episode—that's episode 146—which covered the limitations in 501(c)(3) relating to candidate campaign intervention. And stay tuned for episode 148, addressing permissible private foundation policy advocacy activities, which differ from what is allowed for 501(c)(3) organizations classified as public charities. Finally, be sure to check out the show notes for resources from the IRS on these topics. Show Notes:  Farella Webinar: Election Year Issues for Private Foundations and Public Charities Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/ IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4 Farella YouTube podcasts If you have suggestions for topics you would like us to discuss, please email us at [email protected].  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. Subscribe to Farella Insights by topic and author here.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. We're starting 2026 the way I always start election years, with a reminder to leadership of charities and private foundations to refresh their understanding of election-year issues for those organizations that want to remain exempt under Internal Revenue Code section 501(c)(3). This year, there is an update I want to call out regarding a court case in Texas and proposed federal legislation that could change the scope of the prohibition on candidate intervention by certain kinds of charities.  In the next few weeks, we'll refresh EO Radio Show episodes seven and eight, which address legislative lobbying by public charities and private foundations, also likely to be very hot topics in 2026. Be sure to check out the show notes for resources from the IRS on these topics as well.  Show Notes: Farella Webinar: Election Year Issues for Private Foundations and Public Charities Bolder Advocacy Resource Library IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations Treasury Regulation 53.4945-3, Voter Registration Drives Instructions for IRS Form 8940, Request for Miscellaneous Determinations, used to obtain advance approval of certain voter registration drives under IRC 4945(f) Eastern District of Texas homepage (includes direct links to ECF/PACER and to govinfo Opinions for E.D. Tex.): https://www.txed.uscourts.gov/  E.D. Tex. Opinions on Govinfo: https://www.govinfo.gov/app/collection/uscourts/district/txed/  H.R. 2501 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Ways and Means, 03/31/2025): https://www.congress.gov/bill/119th-congress/house-bill/2501    S. 1205 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Finance, 03/31/2025): https://www.congress.gov/bill/119th-congress/senate-bill/1205  White House Briefing Room (official presidential statements, speeches, and releases): https://www.whitehouse.gov/briefing-room/ Farella YouTube podcasts If you have suggestions for topics you would like us to discuss, please email us at [email protected].  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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and as 2025 draws to a close, it seems to me that this is a good time to share my year-end thoughts on important annual governance responsibilities and to also check in on other housekeeping that busy nonprofits sometimes overlook. These could be a good start for nonprofit leaders to add to their to-do list in the coming year. I hope you'll find this episode helpful food for thought as you think about where your organization is on these compliance matters, and these may well be the basis for your 2026 New Year's resolutions for your charity. Show Notes: EO Radio Show #26: Nonprofit Websites and Terms of Use – Best Practices and Common Pitfalls EO Radio Show #27: Privacy Policy Best Practices for Nonprofits If you have suggestions for topics you would like us to discuss, please email us at [email protected]. Additional episodes are available 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 26th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Kansas and Missouri. With the addition of these two states, we have covered all the domestic jurisdictions for the incorporation of domestic US charitable organizations. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist of state filing requirements is available. Show Notes:  Farella YouTube podcast channel Kansas: Kansas Secretary of State Business Services Home Page: https://sos.ks.gov/businesses/businesses.html Kansas Current Entity Search: https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx Kansas Business One Stop for filings: https://ksbiz.kansas.gov/ Kansas Business Entity FAQ and Forms: https://sos.ks.gov/businesses/register-a-business.html Kansas Articles of Incorporation Public Benefit: https://sos.ks.gov/forms/business_services/PBC.pdf Kansas Application for Filing Foreign Business Application: https://sos.ks.gov/forms/business_services/FA.pdf Kansas Information Report FAQ: https://sos.ks.gov/businesses/information-reports.html Kansas Information Report Form: https://www.sos.ks.gov/forms/business_services/INP.pdf Kansas Secretary of State Starting Nonprofit FAQ: https://ksbiz.kansas.gov/start/starting-a-non-profit-organization/ Kansas Attorney General Charitable Organization Registration Home Page: https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration Kansas Department of Revenue Home Page: https://www.ksrevenue.gov/ Missouri: Missouri Secretary of State Business Home Page: https://www.sos.mo.gov/business Missouri Secretary of State Starting a Business FAQ: https://www.sos.mo.gov/business/corporations/startBusiness Missouri Secretary of State All Business FAQ: https://www.sos.mo.gov/business/faqs Missouri Secretary of State's current entity database: https://bsd.sos.mo.gov/ Missouri Forms and Fees Page: https://www.sos.mo.gov/business/corporations/forms Missouri Domestic Nonprofit Articles of Incorporation Form: https://www.sos.mo.gov/CMSImages/Business/corp52.pdf?v=2025 Missouri Application for Certificate of Authority of a Foreign Nonprofit Corporation: https://www.sos.mo.gov/CMSImages/Business/corp55a.pdf?v=2025 Missouri Schedule of Fees: https://www.sos.mo.gov/CMSImages/Business/fees.pdf Missouri online Registration Portal: https://bsd.sos.mo.gov/ Missouri online filing FAQ: https://www.sos.mo.gov/bsd/RegSysFAQ Missouri Attorney General Charitable Registration FAQ: https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/registration-faqs/ Missouri Department of Revenue Nonprofit Tax FAQ: https://dor.mo.gov/taxation/business/registration/small-business/maintain/non-profit.html If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in episode 143 of the EO Radio Show, I revisit episode 22, the second of two episodes from several years ago that explore the rules surrounding private foundations, using commentary on the Apple TV+ comedy series Loot, starring Maya Rudolph. Season two of Loot premiered in early 2024, and season three premiered in October 2025. In this episode, we revisit the original discussions we had about the first season. But, spoiler alert, my Farella colleague, Hons Yung, and I share some, but not all, of the fun plotlines from season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode for the technical legal issues we spotted in Loot season one. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Hons Yung, Partner, Farella Braun + Martel Loot on Apple TV+ IRS form 4720 (Return of Certain Excise Taxes) Instructions IRS Form 990PF (Annual Return of Private Foundation) Instructions EO Radio Show Episode 6: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention EO Radio Show Episode 8: 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 Hons Yung's podcast: The Verdict: Estate Planning Through Film If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago that explored private foundation rules using the Apple TV+ series called Loot starring Maya Rudolph. Season two of Loot premiered in early April 2024, and season three premiered in October 2025. For those of you who are new to this podcast and who would like a fun introduction to technical private foundation rules, here's the first of those two original episodes that explored season one of Loot. But, spoiler alert, my Farella colleague, Hons Yung, and I give away some, but not all, of the fun plot lines in season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode and the next one for the technical legal issues we spotted in season one of Loot. Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Hons Yung, Partner, Farella Braun + Martel Loot on Apple TV+ EO Radio Show #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance IRS Form 4720 (Return of Certain Excise Taxes) Instructions IRS Form 990PF (Annual Return of Private Foundation) Instructions Hons Yung's podcast: The Verdict: Estate Planning Through Film If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 141 is a refresh of episode 37, covering key questions to ask when thinking about launching a new charitable organization. Recently, I've seen a surge in interest from clients who want to incorporate a new charity. At the same time as I'm recording this episode, the federal government is still in shutdown. The IRS recently announced on October 21 that during the lapse in appropriations, applications for determination letters for tax-exempt status will not be processed. Even before the shutdown, applications had slowed. Generally, they could take a year or more to be processed. We have been seeing straightforward grant-making foundation applications being processed in about four months. Very small organizations with budgets of less than $50,000 and using Form 1023 EZ, we're getting their IRS determination letters a little bit quicker than the current state of play, but those organizations with substantial budgets had to plan on a long lead time before getting their IRS determination letter. Some new organizations will be comfortable beginning operations before the IRS letter is received, and that is feasible if there are grant funds available that are not dependent on that IRS determination letter. But for new charities that are depending on substantial contributions from individuals, grants from private foundations, or gifts from donor-advised funds, that IRS determination letter becomes more important.  So, with all that being said, it is more important than ever for today's founders to carefully consider all the requirements for the startup of a new charity so that they can launch it as quickly as possible. This episode covers key questions to ask when considering forming a new nonprofit. In addition to the tax compliance concerns, there are also state law requirements and practical considerations to think about. Show Notes: Statement on IRS operations limited during the lapse in appropriations; regular tax deadlines remain | Internal Revenue Service EO Radio Show Episode 1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance EO Radio Show #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation EO Radio Show EP #5:Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity EO Radio Show EP #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal? EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. As we've discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their communities. In EO Radio Show episodes 9 and 10, we covered the basics of forming and obtaining tax-exempt status for organizations whose purpose is to address specific disasters. Today's episode focuses on the special issues that arise when an employer wants to establish a charitable entity to provide disaster relief to its employees and their families, and sometimes to affected communities, often in areas where the employer has a substantial geographic footprint. This episode was inspired by both the recent Apple TV movie "The Lost Bus," which covers the 2018 wildfire in Paradise, California, and a recently published IRS ruling that denied exempt status to an organization formed by a company to provide disaster relief to its employees. We'll walk through the facts revealed in that letter ruling and use it as a guide for the employer that might want to navigate the rules to create a charity for disaster relief for its employees and its community. Show Notes: Farella YouTube podcast channel Starting and maintaining a charity for disaster relief | Internal Revenue Service 202534009.pdf Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity Episode 9: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster  Episode 10: Nonprofit Basics: Setting up a New Charity for Disaster Relief If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 25th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Montana and Nebraska. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. After today's episodes, the only remaining states are Kansas and Missouri. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements. Show Notes: Farella YouTube podcast channel Montana: Montana Secretary of State Business Services Homepage: https://biz.sosmt.gov/ Montana Current Entity Search: https://biz.sosmt.gov/search/business Montana Business Entity FAQ: https://sosmt.gov/business/help-center/ Montana 501(c)(3) Form FAQ: here.  Montana Business Entity Forms: https://biz.sosmt.gov/forms/business Montana Business Entity Fees: https://sosmt.gov/business/fees/ Montana Department of Justice Donations to Charities FAQ: https://dojmt.gov/office-of-consumer-protection/donations-to-charities/ Montana Department of Revenue Forms: https://revenue.mt.gov/forms/ Montana Nonprofit Association Nonprofit FAQ: https://mtnonprofit.org/mna-resources/starting-a-501c3-in-montana/ Nebraska: Nebraska Secretary of State Business Homepage: https://designegov.nebraska.gov/business/business-services/ Nebraska Secretary of State New Business FAQ: https://sos.nebraska.gov/business-services/new-business-information Nebraska Secretary of State current entity database: https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search Nebraska Forms and Fees Page: https://sos.nebraska.gov/business-services/forms-and-fee-information Nebraska Secretary of State Business FAQ: https://sos.nebraska.gov/business-services/corporate-and-business Nebraska eDelivery FAQ: https://www.nebraska.gov/faqs/sos/edelivery/ Nebraska Department of Revenue website: https://revenue.nebraska.gov/ Nebraska Chamber of Commerce Nonprofit FAQ: https://www.chamberofcommerce.org/nonprofit/nebraska

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third episode in a short series about using AI for impact and how nonprofits can work smarter in the digital age. In today's episode, I am again joined by Sly Atayee and Kirstie Tiernan from BDO. We delve into the risks and realities of adopting AI in the nonprofit sector. From securing donor data to preventing bias and managing tool sprawl, we explore how nonprofits can protect their mission while embracing innovation.  Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Sly Atayee, Director, BDO USA, Certified Fraud Examiner Kirstie Tiernan, Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: The Top AI Risks in the Nonprofit Sector EO Radio Show AI YouTube playlist EO Radio Show #136: AI on a Shoestring: A Startup Nonprofit's Real-Life Journey EO Radio Show #137:  Leading With AI: Nonprofit Management and Boardroom Perspectives COSO Integrated Internal Control Framework Executive Summary EO Radio Show Nonprofit Fraud Prevention YouTube playlist EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the second installment in a three-part series about using AI for impact and helping nonprofits work smarter in the digital age. We explore how nonprofits can leverage artificial intelligence to do more good.  In the previous episode, we discussed how AI can empower small nonprofits. Today, I'm joined again by Sly Atayee and Kirstie Tiernan from BDO, and we're shifting gears slightly to examine how nonprofit leaders and board members can approach AI strategically.  Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Sly Atayee, Director, BDO USA, Certified Fraud Examiner Kirstie Tiernan, Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: The Top AI Risks in the Nonprofit Sector EO Radio Show #136: AI on a Shoestring: A Startup Nonprofit's Real-Life Journey EO Radio Show AI YouTube playlist EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the first episode in a short series about using AI for impact and helping nonprofits work smarter in the digital age. Over three episodes with special guests Sly Atayee and Kirstie Tiernan from BDO, we will explore how nonprofits can harness artificial intelligence to do more good, more efficiently.  In today's episode, we dive into Kirstie's journey building an AI-powered nonprofit from the ground up, and discuss how small organizations can use technology to punch above their weight. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Sly Atayee, Director, BDO USA, Certified Fraud Examiner Kirstie Tiernan, Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA BDO USA: The Top AI Risks in the Nonprofit Sector EO Radio Show AI YouTube playlist EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 135 is the 24th in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registrations of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Idaho and Iowa. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Earlier episodes have covered 43 states and the District of Columbia. After today's episodes, the only remaining states are Kansas, Missouri, Montana, and Nebraska. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements. Show Notes: Farella YouTube podcast channel Iowa: Iowa Secretary of State Business Services Homepage: https://sos.iowa.gov/business-services Iowa Current Entity Search: https://sos.iowa.gov/search/business/search.aspx Iowa Business Entity FAQ: https://sos.iowa.gov/businesses/business-faqs Iowa Business Entity Forms and Fees: https://sos.iowa.gov/businesses/business-entity-forms-and-fees Iowa Domestic Nonprofit Articles FAQ: https://www.legis.iowa.gov/DOCS/ACO/IC/LINC/Section.504.202.pdf Iowa Application for Certificate of Authority (Nonprofit) Form: https://sos.iowa.gov/business/pdf/635_0106.pdf Iowa Annual Report FAQ: https://help.sos.iowa.gov/how-do-i-file-biennial-report Iowa Secretary of State Nonprofit FAQ: https://sos.iowa.gov/businesses/forming-nonprofit-nonprofit-resources Iowa Attorney General Nonprofit FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration/organizing-a-non-profit Iowa Attorney General Charity FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration Iowa Department of Revenue Exempt Entities FAQ: https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide/nonprofit-entities The Larned A. Waterman Iowa Nonprofit Resource Center: https://inrc.law.uiowa.edu/ Idaho: Idaho Secretary of State Business Homepage: https://sosbiz.idaho.gov/ Idaho Secretary of State current entity database: https://sosbiz.idaho.gov/search/business Idaho Online Forms Page: https://sosbiz.idaho.gov/forms/business Idaho Paper Forms Page: https://sos.idaho.gov/business-forms/ Idaho State Tax Commission Sales Tax Website: https://tax.idaho.gov/ Idaho Nonprofit Center: https://www.idahononprofits.org/ If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 134 of EO Radio Show. In today's show, I talk with my Farella colleagues, Ben Buckwalter and Jackie Gerson, about the nonprofit workplace and political speech issues. As most listeners are well aware, charitable organizations described in Internal Revenue Code Section 501(c)(3) cannot engage in candidate campaign activities, and legislative lobbying is only permitted for public charities in limited amounts and limited circumstances. Other episodes of this show go into the details about the tax law limitations on political activities by exempt organizations, and they do vary depending on whether the organization is a private foundation, a public charity, a 501(c)(4), or some other form of exempt organization. Today, however, we are going to talk about the employment law rules that nonprofit employers need to be aware of. Show Notes: Benjamin R. Buchwalter Bio Jackie Gerson Bio Speech, Safety, and the Law: When Politics Enter the Workplace (Webinar) Farella 2025 Employment Law Symposium Recordings and Articles EO Radio Show #113: Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks EO Radio Show #6: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention EO Radio Show #7: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities EO Radio Show #8: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code EO Radio Show Hot Topics playlist If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 133 is the 23rd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Mississippi and Georgia. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Earlier episodes have covered 41 states and the District of Columbia. After today's episode, the only remaining states are Idaho, Iowa, Kansas, Missouri, Montana, and Nebraska.  You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements. Show Notes: Farella YouTube podcast channel Mississippi: Mississippi Business Services & Regulations Home Page: https://www.sos.ms.gov/business-services-regulation Mississippi Current Entity Search: https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx#clear=1 Mississippi Secretary of State Nonprofit Requirements FAQ: https://www.sos.ms.gov/business-services/non-profit-requirements Mississippi Business Filings FAQ: https://www.sos.ms.gov/business-services/faqs Mississippi Fees Schedule: https://www.sos.ms.gov/content/documents/Business/FeeSchedule.pdf Mississippi Filing PowerPoint FAQ: https://www.sos.ms.gov/content/documents/Business/New%20Filing%20System.pdf Mississippi Annual Report Filing page: https://www.sos.ms.gov/index.php/business-services/annual-reports Mississippi Secretary of State Charitable Organizations Registration Homepage: https://charities.sos.ms.gov/online/portal/ch/page/instructions/Portal.aspx Mississippi Department of Revenue online portal: https://www.dor.ms.gov/ Mississippi Department of Revenue Exempt Entities FAQ: https://www.dor.ms.gov/sites/default/files/Laws%26Regs/Exempt%20Entities%20(final).pdf Georgia: Georgia Secretary of State Business Home Page: https://sos.ga.gov/corporations-division-georgia-secretary-states-office Georgia Secretary of State current entity database: https://ecorp.sos.ga.gov/businesssearch Georgia Corporation filing FAQ: https://georgia.gov/register-corporation Georgia Foreign Entity filing FAQ: https://sos.ga.gov/how-to-guide/how-to-guide-register-foreign-entity Georgia Filing Fees and Processing FAQ: https://sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees%20%28Effective%209.6.2025%29.pdf Georgia Business Filings FAQ: https://sos.ga.gov/page/business-division-faq Georgia Articles of Incorporation Exemplar PDF: https://sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Corporation_1.pdf Georgia Application for Certificate of Authority form: https://sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20of%20Authority%20for%20Profit%20or%20Nonprofit%20Corporation%20%28CD%20236%29.pdf Georgia Publication list: at http://www.gsccca.org/clerks Georgia Annual Report FAQ: https://sos.ga.gov/how-to-guide/how-file-annual-registration Georgia Secretary of State Nonprofit Registration homepage: https://sos.ga.gov/how-to-guide/how-guide-charities Georgia Secretary of State Nonprofit Registration Checklist: https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf Georgia Department of Revenue Home Page: https://gtc.dor.ga.gov/_/#1 Georgia Nonprofit Tax Exemption FAQ: https://dor.georgia.gov/taxes/sales-use-tax/tax-exempt-nonprofit-organizations Atlanta Pro Bono Nonprofit FAQ: https://pbpatl.org/test-page/establishing-a-georgia-501c3-nonprofit-corporation/ If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In episode 131, I talked about my general form grant agreement provisions and best practices for basic grant agreements that I recommend for grants from public charities and private foundations. This week, I want to cover some special issues and important provisions that often come up and deserve careful drafting considerations. In this episode, I'll cover my thoughts on matching grant conditions, intellectual property rights, recoverable grants, and indemnification and risk management issues. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Farella YouTube podcast channel EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #8: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code EO Radio Show #30: Nonprofit Basics: Private Foundation Minimum Distribution Requirements EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements EO Radio Show: #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations EO Radio Show #21: Loot and Private Foundation Rules – Part 1 EO Radio Show #22: Loot and Private Foundation Rules - Part 2 If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 131 of EO Radio Show. I'm surprised that in the three years and 130 episodes I've recorded for this show, I haven't yet devoted one to grant agreements. Well, better late than never. I've been writing a lot of grant agreements lately, so the details of these agreements are top of mind for me. In this episode, I'll talk about what makes a good form for use by grant-making charities, and I'll include some tips and observations on common and some not-so-common provisions. Show Notes:  EO Radio Show #8: Election Year Issues Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code EO Radio Show #30: Nonprofit Basics: Private Foundation Minimum Distribution Requirements EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements EO Radio Show: #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations EO Radio Show #35: Hot Topic: UPMIFA in the Context of Financial System Instability EO Radio Show #21: Loot and Private Foundation Rules – Part 1 EO Radio Show #22: Loot and Private Foundation Rules - Part 2 If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 130 is our 22nd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Alabama and Arkansas. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection to California and several other states. Earlier episodes have covered 40 states and the District of Columbia. After today's episode, the only remaining states are Georgia, Idaho, Iowa, Kansas, Mississippi, Missouri, Montana, and Nebraska. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements. Show Notes: Farella YouTube podcast channel For Alabama: Alabama Secretary of State Business Entities Home Page: https://www.sos.alabama.gov/business-entities Alabama Secretary of State Online Services: https://www.alabamainteractive.org/sos/welcome.action Alabama Current Entity Search: https://www.sos.alabama.gov/government-records/business-entity-records Alabama Fees Schedule (effective August 2023): https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf Alabama Forms index: https://www.sos.alabama.gov/business-entities/business-downloads#bdCategory-2865 Alabama Domestic Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/domesticEntityNameReservation.pdf Alabama Domestic Nonprofit Corporation Certificate of Incorporation: https://www.sos.alabama.gov/sites/default/files/2023-12/NonProfitIncorporation.pdf Alabama Foreign Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/foreignEntityNameReservation.pdf Alabama Foreign Corporation (Business or Non-Profit) Application for Registration: https://www.sos.alabama.gov/sites/default/files/2022-09/ForeignCorporationRegistration.pdf Alabama Attorney General Charitable Organizations webpage: https://www.alabamaag.gov/licensing-registration/charitable-organizations/ Alabama Department of Revenue Privilege Tax Home Page: https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/ Alabama Department of Revenue Sales Tax FAQ: https://www.revenue.alabama.gov/sales-use/sales-tax/ Alabama Association of Nonprofits FAQ: https://www.alabamanonprofits.org/how-to-start-a-nonprofit For Arkansas: Arkansas Secretary of State Business Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs  Arkansas Secretary of State current entity database: https://www.ark.org/corp-search/index.php Arkansas Forms and Fees Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees Arkansas Filing Processing Time FAQ: https://www.sos.arkansas.gov/business-commercial-services-bcs/for-new-business Arkansas Nonprofit Corporation Filing Fees: https://www.sos.arkansas.gov/uploads/bcs/Non-Prof_Fees_1.pdf  Arkansas Nonprofit Domestic Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/ Arkansas Articles of Incorporation – Domestic Nonprofit: https://www.sos.arkansas.gov/uploads/bcs/NPD-01_2.pdf Arkansas Nonprofit Foreign Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign Arkansas Application for Foreign Nonprofit Corporation Seeking to Do Business in Arkansas: https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf Arkansas Secretary of State Charitable Entities Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities Arkansas Department of Finance & Administration Sales and Use Tax FAQ: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/   If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 129 is a refresh of episode 10, first published on August 8th, 2022. It provides a checklist of considerations when organizing a new charity to provide relief in the aftermath of a disaster. The recent flood events in Texas and New Mexico remind us of the need to support those affected by overwhelming disasters. We know that once the headlines fade and the cleanup begins, the immense work of recovery gets underway, and that recovery effort requires financial support. Long-term recovery efforts, long-term fundraising, and a long-term commitment to the victims are sometimes best provided by a new organization formed just for that purpose. The focus of this episode is on the steps the new charitable organization must take to provide effective long-term disaster relief. Show Notes: Episode 128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity RS Form 3833:  Disaster Relief, Providing Assistance Through Charitable Organizations. IRS Form 1023 IRS Publication 1771: Charitable Contributions and Substantiation Requirements If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

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 [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 127 of EO Radio Show. Episode 127 is a "refresh" of our episode 13, first released on August 29th, 2022, which covered record retention policies, document destruction schedules, and why they matter. Many nonprofits today have heightened concerns about legal actions, investigations by the IRS or congressional committees, as well as lawsuits, and are proactively reviewing their document management systems and policies. Regardless of these current concerns, many nonprofit leaders are or should be aware that the IRS Form 990, which is the information return for nonprofit organizations, specifically asks the filing organization if it has a document retention policy. While there is no penalty imposed by the Internal Revenue Code for not having a document retention policy, not only is it good form to be able to indicate "Yes" on Form 990, but also having a formal written retention policy is a best practice. In the original 2022 episode, my former partner, Aviva Gilbert, joined me to provide a real-world perspective on how a document retention policy plays out in practice when a nonprofit faces an investigation or is subject to a document request involving other outside parties. Her comments are as helpful today as they were in 2022. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Aviva Gilbert LinkedIn Bio Farella Nonprofit Educations Series Webinar: Investigations, Audits, Subpoenas, Oh My! IRS Form 990 Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland is joined by David Ogburn, a senior client strategist with BNY Wealth. David will talk about the recently released BNY Annual Charitable Gift Report covering 2024. He will present the highlights from the annual report and share insights, best practices, and actionable strategy recommendations for planned giving success. This episode will be of particular interest to the charity executive leadership and board leadership alike. Show Notes:  Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel David Ogburn, Senior Client Strategist, BNY Wealth BNY Wealth Annual Charitable Gift Report EO Radio Show #123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson EO Radio Show YouTube Playlists: Private Foundations If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 21st in a series of quick tip episodes, focusing on the details of state registration of non-profit corporations. With the help of Joe Hilliard today, we look at the basic state filing requirements for non-profit corporations in Maryland and Pennsylvania. In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection to California. Other episodes have focused on a long list of states. These include Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, and New Hampshire, Florida, Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C, Michigan, Ohio, Illinois, Indiana, Wisconsin, Minnesota, north and South Dakota, and the Virginia. If you didn't hear your state in that list and you're not in Maryland or Pennsylvania, don't worry. We'll get to the rest of them in short order. You can find all the prior episodes on our website or at the Farella YouTube channel, where there's a playlist just for the state filing requirement episodes. Show Notes:  Farella YouTube podcast channel For Maryland: Maryland Business Express Home Page: https://egov.maryland.gov/BusinessExpress/ Maryland Current Entity Search: https://egov.maryland.gov/businessexpress/entitysearch Maryland Secretary of State Nonprofit overview and FAQ: https://sos.maryland.gov/Charity/pages/non-profit-organization.aspx Maryland Business Filings FAQ: https://egov.maryland.gov/BusinessExpress/Home/faq Maryland Fees Schedule: https://egov.maryland.gov/BusinessExpress/Payment/FeesSchedule Maryland Forms index: https://dat.maryland.gov/Pages/sdatforms.aspx Maryland Articles of Incorporation for a Tax-Exempt Nonstock Corporation: https://dat.maryland.gov/SDAT%20Forms/ex_corp_form.pdf Maryland Foreign Corporation Qualification: https://dat.maryland.gov/SDAT%20Forms/forcp.pdf Maryland Processing Time FAQ: https://egov.maryland.gov/BusinessExpress/Home/ProcessingTimes Maryland Annual Report Filing FAQ 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1_Instructions.pdf Maryland Annual Report 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1.pdf Maryland Secretary of State Charitable Organizations forms: https://sos.maryland.gov/Pages/Forms.aspx Maryland Comptroller Nonprofit FAQ: https://interactive.marylandtaxes.gov/webapps/comptrollercra/entrance.asp Maryland Comptroller online portal: https://services.marylandcomptroller.gov/taxes/en/new-maryland-tax-connect-portal-information?id=kb_article_view&sysparm_article=KB0010001 Maryland Department of Assessments and Taxation Portal: https://dat.maryland.gov/Pages/sdatforms.aspx   For Pennsylvania: Pennsylvania Department of State Business Home Page: https://file.dos.pa.gov/ Pennsylvania Department of State current entity database: https://file.dos.pa.gov/search/business Pennsylvania Fees and Payments Page: https://www.pa.gov/agencies/dos/programs/business/fees-and-payments.html Pennsylvania online filing Forms Page: https://file.dos.pa.gov/forms/business Pennsylvania Business Filings FAQ: https://www.pa.gov/agencies/dos/resources/business-resources/frequently-asked-questions.html Pennsylvania Annual Report FAQ: https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Register a Charity Home Page: https://www.pa.gov/services/dos/register-a-charity.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Information for Charitable Organizations: https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/-charitable-organizations.html Pennsylvania Department of Revenue Application for Non-Profit Sales Tax Exemption FAQ: https://www.pa.gov/services/revenue/apply-for-non--profit-sales-tax-exemption.html If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofits today are worried about recent federal actions that may bring governmental scrutiny to their stated charitable mission and activities, such as audits, congressional investigations, and even threats to their status as charities described in Internal Revenue Code Section 501(c)(3). The best advice for many of those organizations is to start with a thorough review of their compliance with all federal tax laws, with the assistance of legal counsel. For many organizations, there simply isn't room in their budget to engage a specialist lawyer with expertise in these areas, so they look to friends and family for a lawyer willing to assist pro bono. This episode is for those wonderful lawyers who are willing to lend a hand but need to come up to speed quickly on the traps for the unwary in this field. This refreshed episode first dropped in October of 2022. Listeners who want more information along these lines can take a look at the show notes for links to other episodes of the show that take a closer look at these traps. Show Notes: EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations EO Radio Show #107: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1 EO Radio Show #108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2 EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3 EO Radio Show YouTube Playlist: Nonprofit Basics IRS Form 990 and Schedules A through R: https://www.irs.gov/forms-pubs/about-form-990 IRS Form 990 EZ https://www.irs.gov/forms-pubs/about-form-990-ez IRS Form 990-N https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard Description of Statutory Employees https://www.irs.gov/charities-non-profits/exempt-organizations-who-is-a-statutory-employee EO Radio Show #6: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention EO Radio Show #7: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities EO Radio Show #8: 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 If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 123 of EO Radio Show. In today's episode, I welcome back Jennifer Nelson, a Senior Wealth Manager with BNY Mellon. Jennifer and I recorded this episode on Friday, May 9, 2025, and this episode posts on Monday, May 19. The investment world looks quite a bit different today than it did in May of 2024 when Jennifer and I recorded a general investment policy planning episode—and it's even a bit different than just 10 days ago, with the public securities markets continuing to swing up and down, but not quite as dramatically as in early April. When we recorded 10 days ago, Jennifer remarked on the state of the market volatility at the time. While this past week has been a bit calmer, we've also seen new surprises. A major new tax bill came out of Congress, with some potentially dramatic tax implications for foundation endowments—another new factor for investment committees to take into account. And more international talks and agreements developed, with the on-again, off-again tariffs and perhaps stabilizing international agreements on the horizon. Jennifer's remarks provide insights for investment committees and board members during these turbulent times. I hope you'll find some useful tips in today's episode. Show Notes:  Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Jennifer Nelson, CFP, Senior Wealth Manasger, BNY Mellon Wealth Management BNY Mellon Wealth Management Insights EO Radio Show YouTube Playlists: Nonprofit Basics, Nonprofit Governance, Hot Topics Prudent Management of Institutional Funds Act "UPMIFA, Three Years Later: What's a Prudent Director To Do?" ABA Business Law Today, Volume 18 No. 6 (July/August 2009), Cynthia R. Rowland EO Radio Show EP #16: Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics For ESG Investors EO Radio Show #35: Hot Topic: UPMIFA in the Context of Financial System Instability Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 122 of EO Radio Show. This episode on federal tax filing deadlines and penalties was first released in May of 2023. It focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations. Most charities exempt from income tax are required to file a federal information return on the 15th day of the fifth month after the close of their fiscal year. For nonprofits that use the calendar year for accounting purposes, that's May 15th. If you haven't filed yet, don't despair. You've got a little bit of time. In this episode, I'll also touch on the penalties that can apply if your organization fails to meet these filing requirement deadlines. So listen in for more information about this important topic. Show Notes: Form 990, Return of Organization Exempt from Income Tax Form 990-EZ, Short Form Return of Organization Exempt from Income Tax See Filing Phase-In for more information about which return to file Form 990-N (e-Postcard), Annual Electronic Filing Requirement for Small Exempt Organizations Form 8868 Tax Relief in Disaster Situations Disaster Assistance and Emergency Relief for Individuals and Businesses Revenue Procedure 2014-11 explains the four procedures an organization may use to apply for reinstatement If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today I'm joined by David Sacarelos, a principal at Baker Tilly. We do a deep dive into the penalties under the Internal Revenue Code sections that apply to insider transactions involving private foundations. Using a recently issued IRS Chief Counsel memorandum, we look at the circumstances of loans by a private foundation that led to significant penalties for indirect self-dealing and jeopardizing investments. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel David M. Sacarelos, CPA, CGMA, Principal, Baker Tilly US, LLP Chief Counsel Memo 202504014 IRS Form 4720   EO Radio Show #117: REFRESH Nonprofit Basics: Insider Transactions and Nonprofits Farella YouTube podcast channel Clarifying Notes: (17:06) The $20,000 maximum first-tier tax imposed on foundation managers is not indexed for inflation. (20:59) Per Rev. Ruling 78-76, a private foundation trustee was determined to have participated in a self-dealing transaction both as a disqualified person and as a foundation manager. Consequently, he was found liable for both the tax imposed on self-dealing under IRC Sec. 4941(a) and the tax imposed on foundation managers under IRC Sec. 4941(a)(2). Depending on the facts and circumstances, it is possible to be taxed both as foundation manager and as a disqualified person. If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 120 is the 20th episode in a series of quick tips episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Virginia and West Virginia. 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 to California. Other episodes have focused on state filings in Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York and New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C., Michigan, Ohio, Illinois, and Indiana. We've also discussed Wisconsin, Minnesota, North Dakota, and South Dakota. You can find all previous episodes on our website or the Farella YouTube channel, where a playlist specifically dedicated to state filing requirements is available. We'll work our way through the rest of the states in future episodes. Show Notes: Farella YouTube podcast channel Virginia: Virginia State Corporation Commission Business Services Home Page: https://www.scc.virginia.gov/businesses/ Virginia Current Entity Search: https://cis.scc.virginia.gov/EntitySearch/Index Virginia Nonstock Corporation Forms and Fees FAQ: https://www.scc.virginia.gov/businesses/forms-and-fees/virginia-nonstock-corporations/ Virginia Articles of Incorporation for a Virginia Nonstock Corporation: https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/start-a-new-business/business-types/scc819.pdf Virginia Nonstock Guide (PDF): https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/forms-and-fees/virginia-nonstock-corporations/nptoolkit-(1).pdf Virginia Expedited Fees FAQ: https://www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-services/ Virginia Annual Report Filing FAQ: https://www.scc.virginia.gov/businesses/business-faqs/clerks-annual-reports/ Virginia Annual Registration Filing FAQ: https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/ Virginia Department of Agricultural and Consumer Services Charitable Organizations website: https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml Virginia Department of Agricultural and Consumer Services Charitable Organizations FAQ: https://www.vdacs.virginia.gov/pdf/charitablesolicitationsfaqs.pdf Virginia Department of Taxation Nonprofit Organizations FAQ: https://www.tax.virginia.gov/nonprofit-organizations Virginia Department of Taxation Application Portal: https://www.npo.tax.virginia.gov/VTOL_External_Entity/NPOLogin.xhtml West Virginia: West Virginia Secretary of State Business Division Home Page: https://sos.wv.gov/business/Pages/default.aspx West Virginia Secretary of State's current entity database: https://apps.wv.gov/sos/businessentitysearch/ West Virginia Secretary of State Forms Page: https://sos.wv.gov/Forms/Pages/default.aspx West Virginia Nonprofit Articles of Incorporation: https://sos.wv.gov/FormSearch/Business/Corporation/cd-1np.pdf West Virginia Out-of-State Registration FAQ: https://sos.wv.gov/business/Pages/RegOutStateBus.aspx West Virginia Foreign Application for Certificate of Authority: https://sos.wv.gov/FormSearch/Business/Corporation/cf-1.pdf West Virginia Secretary of State Expedite Services FAQ: https://sos.wv.gov/business/Pages/ExpediteService.aspx West Virginia Annual Report FAQ: https://business4.wv.gov/operatemybusiness/Pages/Annual-Reporting.aspx West Virginia Secretary of State Charitable Organizations Home Page: https://sos.wv.gov/business/Pages/Charities.aspx West Virginia Secretary of State Charitable Organizations FAQ: https://sos.wv.gov/business/Pages/CharityFAQ.aspx West Virginia Tax Division Home Page:  https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx West Virginia Tax Division Nonprofit Tax Exemption FAQ: https://tax.wv.gov/documents/tsd/tsd320.pdf West Virginia Nonprofit Association index of helpful websites: https://wvnpa.org/starting-a-nonprofit/ West Virginia Nonprofit Association Checklist: https://wvnpa.org/content/uploads/nonprofit-start-up-checklist-a.pdf If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I welcome back Dale Schroeder and Anneke Niemira from NewEdge Wealth to talk about charitable remainder trusts. Last week, we discussed charitable lead trusts and split-interest trusts in general. In this episode, Dale, Anneke, and I take a deep dive into the world of charitable remainder trusts, focusing on their technical issues and traps for the unwary. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel NewEdge Wealth Anneke Niemira, Managing Director, Senior Wealth Strategist, NewEdge Wealth Dale Schroeder, Managing Director, NewEdge Wealth EO Radio Show #118: Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, my guests are Dale Schroeder and Anneke Niemira with NewEdge Wealth, and our topic is charitable split-interest trusts. These come in four varieties: charitable lead annuity and unitrusts and charitable remainder annuity and unitrusts, known affectionately as CLATs and CLUTs, and CRATs and CRUTs, which are also further defined sometimes as NI-CRUTs, NIM-CRUTs, and Flip-CRUTs. That's a lot of acronyms. While the technical details are quite a lot to get one's head around, understanding the big idea for each and where each can fit into the investment planning is quite an accessible topic. In this episode, we talk about the big-picture understanding of these planning opportunities for philanthropists and the types of situations where lead trusts make a lot of sense. In next week's episode, Dale, Anneke, and I will dive deeper into the world of charitable remainder trusts and their technical issues and traps for the unwary. Show Notes: Farella YouTube podcast channel Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel NewEdge Wealth Anneke Niemira, Managing Director, Senior Wealth Strategist, NewEdge Wealth Dale Schroeder, Managing Director, NewEdge Wealth If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 117 of EO Radio Show. This episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections pertinent to business transactions between a nonprofit and its insiders, such as directors, executives, substantial contributors, and entities controlled by them. In the original episode, I also covered a general overview of California laws and reporting requirements that apply when such insider transactions occur. This episode aims to give the listener a solid understanding of what constitutes a problematic insider transaction at a public charity or private foundation. We want listeners to understand the rules that apply to insider financial transactions so that nonprofit directors, trustees, and executives can carefully assess whether a proposed transaction is permissible before it happens and understand the penalties and other adverse consequences to the charitable organizations and their managers and insiders if the transaction is not allowed under the applicable laws. Resources: IRS Resources on Rebuttable Presumption for Compensation IRS Form 4720 and Instructions California Form RRF-1 and Instructions EO Radio Show EP 34: Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions EO Radio Show EP: 33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation EO Radio Show EP. 22: Loot and Private Foundation Rules - Part 2 EO Radio Show EP. 21: Loot and Private Foundation Rules – Part 1 EO Radio Show EP. 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 116 of EO Radio Show. This episode is a "refresh" of episode 37, first released in April 2023. This year, 2025, we've seen the usual strong interest in starting new charities at the beginning of the year. Given the new environment at the IRS, however, it is now more important than ever to be sure that all the preliminary work needed to set up a tax-exempt charity is in place. This episode is especially useful for founders who need a primer on essential tasks and decisions to keep in mind when starting a new nonprofit. Show Notes: EO Radio Show Episode 1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance EO Radio Show #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation EO Radio Show EP #5:Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity EO Radio Show EP #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal? EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 115 is the 19th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, we will look at the basic state filing requirements for nonprofit corporations operating in South Dakota and North Dakota. 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. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts, Connecticut, Maine and Vermont, Rhode Island, New Hampshire, Florida and Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico and Utah, Colorado, Wyoming, Washington, DC, Michigan, Ohio, Illinois and Indiana, and last month, Wisconsin and Minnesota. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: Farella YouTube podcast channel South Dakota: South Dakota Secretary of State Business Services Home Page: https://sosenterprise.sd.gov/BusinessServices/Default.aspx South Dakota Current Entity Search: https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx South Dakota Business Entity FAQ: https://sdsos.gov/business-services/corporations/contact.aspx South Dakota Nonprofit Corporations Forms Index and Instructions: https://sdsos.gov/business-services/corporations/corporate-forms/nonprofit-corporations.aspx South Dakota Domestic Nonprofit Articles: https://sdsos.gov/docs/business/nonprofitarticlesofincorporation20180215.pdf South Dakota Non-Stock Application for Certificate of Authority Foreign Nonprofit Corporation Form: https://sdsos.gov/docs/business/nonprofitforeigncertificateofauthority20180215.pdf South Dakota Fees (note this still says of 2016 on their website: https://sdsos.gov/general-information/filing-fees.aspx South Dakota Domestic Nonprofit Annual Report Form: https://sdsos.gov/docs/business/nonprofitdomesticannualreport20240701.pdf South Dakota Foreign Nonprofit Annual Report Form: https://sdsos.gov/docs/business/nonprofitforeignannualreport20240701.pdf South Dakota Consumer Protection Office of the Attorney General Charity FAQ: https://consumer.sd.gov/fastfacts/charity.aspx South Dakota Department of Revenue Exempt Entities FAQ: https://dor.sd.gov/media/sgxnhnhl/exemptentities.pdf North Dakota: North Dakota Secretary of State Business and Charitable Organizations Home Page: https://firststop.sos.nd.gov/ North Dakota Secretary of State current entity database: https://firststop.sos.nd.gov/search/business North Dakota Forms Page: https://firststop.sos.nd.gov/forms/business North Dakota Secretary of State Nonprofit Services FAQ: https://www.sos.nd.gov/business/nonprofit-services North Dakota Secretary of State Nonprofit Organizations Guide: https://www.sos.nd.gov/sites/www/files/documents/business/nonprofit-guide.pdf North Dakota Nonprofit FAQ: https://www.sos.nd.gov/business/nonprofit-services/register-nonprofit/north-dakota-nonprofit North Dakota Out of State Nonprofit registration FAQ: https://www.sos.nd.gov/business/nonprofit-services/register-nonprofit/out-state-nonprofit North Dakota Maintaining a Nonprofit FAQ: https://www.sos.nd.gov/business/nonprofit-services/maintain-nonprofit North Dakota Office of State Tax Commission Sales Tax FAQ: https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/guideline-exempt-organizations.pdf If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I'm happy to report on the recent promotion by the IRS of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal Revenue Code Section 501(c)(3). The online training covers many basic federal income tax rules applicable to charitable organizations. The show notes include a link to the IRS workshops. I'll summarize what the workshops cover and point listeners to additional episodes of the EO Radio Show podcast that cover similar essential basic topics under state laws. Show Notes: IRS Small to Mid-Size Tax Exempt Organization Workshop Nonprofit Basics playlist Nonprofit Risk Management playlist Nonprofit Governance playlist Nonprofit State Filings playlist If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland talks with Farella employment lawyer Benjamin Buchwalter about a hot topic for nonprofits with employees: the surge in return to office mandates. Ben specializes in working with employers to manage and mitigate employment law risks to achieve their goals. He has deep experience defending companies in single plaintiff and class and representative action lawsuits related to discrimination, retaliation, harassment, leaves of absence, wage and hour compliance, and requests for accommodations. Through his experience defending companies of all types and sizes in litigation and as an in-house employment attorney, Ben always strives to understand what is most important to his clients in order to reach the best company-tailored resolution of disputes. Show Notes:  Benjamin R. Buchwalter Bio Farella 2025 Employment Law Symposium Recordings and Articles EO Radio Show #74: Employment Law Update for Nonprofits With Holly Sutton EO Radio Show #28: California's New Pay Transparency Law California's Estrada Decision and Impact on Employers and PAGA Claims Navigating California's New Rebuttable Presumption Law Navigating California's Workplace Violence Prevention Law SB 699 and AB 1076: California Enacts Further Prohibitions on Noncompete Agreements If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 112 of EO Radio Show is a "refresh" of episode 54, "Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid." In this episode, first published on September 18, 2023, I talked with Farella partner Quinn Arntsen about leasing issues. Last week, we dropped a "refresh" of part one of my conversation with Quinn, discussing term sheets. This episode takes a deeper dive into the lease agreement itself, covering the boilerplate provisions and why they matter to the nonprofit tenant. Show Notes:  Farella YouTube podcast channel Quinn Arntsen bio EO Radio Show EP #53: Real Estate Leasing Tips for Nonprofits EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal? EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation EO Radio Show EP #34: Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions Webinar: What Nonprofits Need to Know About Landlord-Tenants Relationships and Insurance Nonprofit Education Series YouTube playlist If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 111 of EO Radio Show is a "refresh" of our episode 53, "Real Estate Leasing Tips for Nonprofits," first dropped on September 11, 2023. In this episode, I talk with Farella partner Quinn Arntsen about leasing issues for nonprofit tenants. Leasing real property is a big commitment. And for nonprofit executives that haven't been through the process a few times, it can be daunting, especially for a long-term lease commitment. Quinn walked us through the basic issues and the components of a term sheet for the major items that need to be considered by the nonprofit when beginning lease negotiations. Show Notes:  Farella YouTube podcast channel Quinn Arntsen bio Nonprofit Education Series YouTube playlist Webinar: What Nonprofits Need to Know About Landlord-Tenants Relationships and Insurance EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal? EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation EO Radio Show EP #34: Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 110 is the 18th 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 will look at basic state filing requirements for nonprofit corporations operating in Wisconsin and Minnesota. In our first state filings episode, 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. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, Colorado and Wyoming, Washington, D.C., Michigan and Ohio, and last month Illinois and Indiana. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes:  Farella YouTube podcast channel Resources for Wisconsin: Wisconsin Department of Financial Services Home Page: https://dfi.wi.gov/Pages/Home.aspx Wisconsin Current Entity Search: https://apps.dfi.wi.gov/apps/corpSearch/Search.aspx Wisconsin Business Entity FAQ: https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FAQ.aspx Wisconsin Forms Index: https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Forms.aspx Wisconsin Fees: https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx Wisconsin Nonstock Articles of Incorporation Form and Instructions: hhttps://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP102.pdf Wisconsin Nonstick Articles FAQ: https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP102I.pdf Wisconsin Application for Certificate of Authority Foreign Nonstock Corporation Form and Instructions: https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP121.pdf Wisconsin Nonstock Annual Report Form and Instructions: https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP5.pdf Wisconsin Nonstock Annual Report FAQ: https://dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP5i.pdf Wisconsin Department of Financial Institutions Charitable Organization FAQ: https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/CharitableOrganizationsFAQ.aspx Wisconsin Department of Financial Institutions Charitable & Professional Organization Forms: https://dfi.wi.gov/Pages/BusinessServices/CharitableProfessionalOrganizations/Forms.aspx Wisconsin Department of Revenue Nonprofit Certificate of Exemption FAQ: https://www.revenue.wi.gov/Pages/FAQS/pcs-n-profit.aspx Marquette University How to Form Wisconsin Nonprofit: https://libguides.marquette.edu/c.php?g=36702&p=233188 Resources for Minnesota: Minnesota Secretary of State Business Home Page: https://www.sos.state.mn.us/business-liens Minnesota Secretary of State current entity database: https://mblsportal.sos.state.mn.us/Business/Search Minnesota Secretary of State Fee Schedule: https://www.sos.state.mn.us/business-liens/start-a-business/business-filing-certification-fee-schedule/ Minnesota Secretary of State Domestic Non-Profit Forms Page: https://www.sos.state.mn.us/business-liens/business-forms-fees/minnesota-non-profit-corporation-forms/ Minnesota Foreign Corporation Forms Page: https://www.sos.state.mn.us/business-liens/business-forms-fees/foreign-corporation-nonprofit-or-cooperative-forms/ Minnesota Nonprofit Articles of Incorporation: https://www.sos.state.mn.us/media/1829/nonprofitarticlesofincorporation.pdf Minnesota Council of Nonprofits template Articles of Incorporation: https://minnesotanonprofits.org/wp-content/uploads/2024/05/sample-articles-of-incorporation.pdf Minnesota Nonprofit Annual Report Form: https://www.sos.state.mn.us/media/1534/nonprofitrenewal.pdf Minnesota Foreign Certificate of Authority Form: https://www.sos.state.mn.us/media/1559/foreigncorpregistration.pdf Minnesota Foreign Annual Report: https://www.sos.state.mn.us/media/1560/foreigncorprenewal.pdf Minnesota Attorney General Charities Home Page: https://www.ag.state.mn.us/charity/ Minnesota Attorney General Charitable Organization Initial Registration Form: https://www.ag.state.mn.us/charity/Forms/C1_InitialRegistration.pdf Minnesota Department of Revenue Nonprofit Sales Tax Exemption Form: https://www.revenue.state.mn.us/sites/default/files/2023-06/st16.pdf Minnesota Council of Nonprofits Forms Fees & Publications FAQ: https://minnesotanonprofits.org/resources-tools/starting-a-nonprofit/forms-fees-publications   If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 109 is the third in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). That includes public charities and private foundations. Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax, but this does not mean that all income generated by the organization is free of income tax. For most organizations, unrelated business income is defined as income from a trade or business regularly carried on that is not substantially related to the charitable, educational, or other purpose that is the basis for the charity's exemption. In episode 107, I reviewed these defined terms. In episode 108, I explored the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into these definitions that are taxable but instead are categorically excluded because, generally, they constitute passive income. In this last episode in the series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally taxable. Show Notes:  IRS Publication 598 IRS form 990-T IRS Discussion of Qualified Sponsorship Payments If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.    

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax. This does not mean that all income generated by the organization is tax-free. For most organizations, unrelated business income is defined as income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other exempt purpose that is the basis of the organization's tax exemption. In episode 107, I reviewed these defined terms and provided several good examples. In this episode, I'll explore the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into these definitions that are taxable but instead are categorically excluded because, generally, they constitute passive income. In the third episode of the series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally is taxable income. Show Notes: IRS Publication 598 IRS form 990-T IRS Discussion of Qualified Sponsorship Payments If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated by organizations described in Internal Revenue Code Section 501(c)(3). Most listeners are probably aware that 501(c)(3) organizations are generally exempt from income tax, but this does not mean that all income generated by the organization is free of income tax. For most organizations, unrelated business income is defined as income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other exempt purpose that is the basis of the organization's tax exemption. In this episode, I'll talk about these defined terms. In the next episode, we'll explore the modifications to unrelated business taxable income that provide exceptions to income items that would otherwise fall into this definition of taxable income, but these are categorically excluded because they constitute generally passive income. In the third episode of this series, I'll cover the exception to the exceptions for income that is debt-financed and thus generally is taxable income. Show Notes: IRS Publication 598 IRS form 990-T If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.  

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is EO Radio Show episode 106. As we finish off 2025, we're presenting our 17th in the series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard today, we will look at basic state filing requirements for nonprofit corporations operating in Illinois and Indiana. In a previous episode, 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. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, Colorado and Wyoming, Washington, D.C., and most recently Michigan and Ohio. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: Farella YouTube podcast channel Resources for Illinois: Illinois Secretary of State Business Services Home Page: https://www.ilsos.gov/departments/business_services/home.html Illinois Current Entity Search: https://www.ilsos.gov/departments/business_services/business_searches.html Illinois Not for Profit Forms page: https://www.ilsos.gov/publications/business_services/nfp.html Illinois Not for Profit Guide (pdf): https://www.ilsos.gov/publications/pdf_publications/c165.pdf Illinois Domestic Not for Profit Articles Filing FAQ: https://www.ilsos.gov/departments/business_services/incorporation/nfp_instructions.html Illinois List of Not for Profit Purposes: https://ilga.gov/legislation/ilcs/ilcs4.asp?DocName=080501050HArt%2E+3&ActID=2280&ChapterID=65&SeqStart=2700000&SeqEnd=3500000 Illinois Articles of Incorporation General Not for Profit Corporation Act: https://www.ilsos.gov/publications/pdf_publications/nfp10210.pdf Illinois Foreign Corporation Application for Authority: https://www.ilsos.gov/publications/pdf_publications/nfp11315.pdf Illinois Not for Profit Annual Report Filing FAQ: https://www.ilsos.gov/departments/business_services/annual_reports/nfp_instructions.html Illinois Not for Profit Annual Report form: https://www.ilsos.gov/publications/pdf_publications/nfp11405.pdf Illinois Office of Attorney General Charitable Organizations website: https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/Charity-Registration/ Illinois Department of Revenue Tax FAQ: https://tax.illinois.gov/research/taxinformation.html Illinois Department of Revenue Charitable Gaming Tax FAQ: https://tax.illinois.gov/research/taxinformation/charitygaming.html Resources for Indiana: Indiana Secretary of State Business Home Page: https://www.in.gov/sos/business/ Indiana Secretary of State INBiz Home Page: https://inbiz.in.gov/BOS/Home/Index Indiana Secretary of State current entity database: https://inbiz.in.gov/BOS/PublicSearch/Search Indiana Secretary of State Forms Page: https://www.in.gov/sos/business/division-forms/business-forms/#Non_Profit_Corporations__Domestic_ Indiana Attorney General Non-Profit & Charitable Giving Home Page: https://www.in.gov/attorneygeneral/consumer-protection-division/charities-and-donors/ Indiana Department of Revenue Nonprofit Tax Forms and FAQ: https://www.in.gov/dor/tax-forms/nonprofit/ Indiana Department of Revenue Nonprofit Sales Tax Exemption bulletin: https://www.in.gov/dor/files/ib17.pdf If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.