Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 60 of EO Radio Show. This week's episode is a refresh of episode 10, first recorded on July 3, 2022. Episode 10 provided a...more
Join us for a fun look at clips from the Netflix movie Holiday in the Wild, and an engaging conversation about cross border philanthropy and its immense importance to a global ecosystem of positive change. We will use the...more
In today's rapidly changing technological landscape, artificial intelligence (AI) is making headlines and being discussed constantly. To be sure, AI provides a powerful tool to nonprofits in creating content and exploiting...more
9/7/2023
/ Artificial Intelligence ,
Charitable Organizations ,
Copyright ,
Copyright Infringement ,
Copyright Ownership ,
Data Collection ,
Data Privacy ,
Intellectual Property Protection ,
Popular ,
Privacy Concerns ,
Right of Publicity ,
Shareholders ,
User-Generated Content
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fifth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 49 of EO Radio Show summarizes the steps to wind up a charity that is a nonprofit corporation registered and operating in California....more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and I'm happy to have my Farella colleague Nate Garhart back for a chat about artificial intelligence and what nonprofits need to know when using...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofit organizations are required to have their financial statements audited by an independent certified public accountant. For example, a nonprofit charity...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Our charity clients often come to us with a request to help a major donor think about a special gift to the charity, and sometimes we also get pulled in to help the...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations.
Most charitable...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on the key questions to ask when a founder has that fire in the belly and is ready to create a new charity as an independent charitable entity....more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland expands on an important concept that often comes up for private foundations when addressing the rules that require use of a minimum...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Private foundations are required to spend a minimum amount each year for charitable purposes, which is known in the industry as the minimum distribution requirement....more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity.
All supporting organizations must pass an organizational...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I finish our conversation about the first season of the Apple TV+ series Loot starring Maya Rudolph....more
Welcome to EO Radio Show – Your Nonprofit Legal Resource for 2022. As the year comes to a close, Cynthia Rowland takes a few moments to chat about important annual responsibilities. Listen to the podcast to hear her list of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many business lawyers are called on to advise public charities such as their kids' schools and sports leagues, soup kitchens, and homeless shelters, museums and...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland will cover some federal Internal Revenue Code rules that charitable organizations and their donors need to know in order to make sure...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode provides a checklist of considerations when organizing a new charity to provide relief in the aftermath of a disaster, such as an earthquake, hurricane,...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode addresses some common charitable questions that come up in the immediate aftermath of disasters: earthquakes, hurricanes, wildfires,...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel. My name is Cynthia Rowland, and I'm a partner at Farella. I'm a business and tax lawyer...more
Public and private foundations may support nonpartisan election-related activities, but only in limited ways and amounts. Join our interactive live discussion as we cover the federal and California tax rules that apply to...more
As 2019 comes to a close, we thought about our customary note to nonprofit officers and directors to take a few moments to confirm that important year-end responsibilities have not been overlooked. But since this year's end...more
12/9/2019
/ Annual Filings ,
Annual Meeting ,
Board of Directors ,
Bylaws ,
Charitable Organizations ,
Conflicts of Interest ,
Corporate Governance ,
Corporate Officers ,
Employee Handbooks ,
Nonprofits ,
Policies and Procedures ,
Tax Exempt Entities
Engaging in any political electoral campaign activity on behalf of or in opposition to a candidate for public office is a prohibited activity for all charities and private foundations that are exempt under Internal Revenue...more
10/15/2016
/ 501(c)(3) ,
Adjustment of Status ,
Charitable Donations ,
Charitable Organizations ,
Endorsements ,
IRS ,
Lobbying ,
Political Affiliation ,
Political Contributions ,
Public Charities ,
Tax Exempt Entities
Many charities embrace raffles as a fun and lucrative way to raise money. A lot of them aren't aware that raffles constitute illegal gambling, unless the requirements of the Penal Code are met. If not, the charity is...more
Recent guidance on mission-related investing should give comfort to private foundations that seek to hold their capital in assets consistent with their charitable purpose. Notice 2015-62, released by the Internal Revenue...more