Cynthia Rowland

Cynthia Rowland

Farella Braun + Martel LLP

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Nonprofit Quick Tip: State Filings in Oklahoma and Texas [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 83 is the 12th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

6/12/2024  /  Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

Advice for Nonprofit Investment Committees From an Investment Advisor June 3, 2024 Podcast [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 82, we revisit the duties of directors in managing investment assets. Joining Cynthia Rowland today is Jennifer Nelson, Senior Wealth Manager with BNY...more

6/4/2024  /  Charitable Organizations , Corporate Governance , IRS , Nonprofits , Tax Exempt Entities

REFRESH: Loot and Private Foundation Rules – Part 2 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, we refresh EO Radio Show episode 22, the second of our two episodes exploring private foundation rules using commentary on the comic Apple TV+ series...more

6/3/2024  /  Charitable Donations , Charitable Organizations , Filing Requirements , IRS , Private Foundations , Tax Exempt Entities , Tax Liability , Tax Planning

REFRESH: Loot and Private Foundation Rules – Part 1 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I'm happy to refresh EO Radio Show episode 21, the first of our two episodes exploring private foundation rules using the Apple TV+ series Loot,...more

5/16/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Nonprofits , Private Foundations , Tax Exempt Entities

IRS Dirty Dozen Warnings on Charitable Scams [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland highlights some tax schemes designed to exploit both taxpayers and the Treasury. The Internal Revenue Service just wrapped up the 2024...more

5/7/2024  /  Charitable Donations , Charitable Organizations , IRS , Nonprofits , Tax Exempt Entities , Tax Planning

Nonprofit Quick Tip: State Filings in Kentucky and Tennessee [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

5/1/2024  /  Charitable Organizations , Charitable Trusts , Electronic Filing , Filing Requirements , Nonprofits , Required Forms , Tax Exempt Entities

California Regulation of Charitable Fundraising Platforms Part 2 - Reporting Due Diligence, Recordkeeping, and Disclosure Rules [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 77 covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and...more

4/25/2024  /  Charitable Donations , Charitable Organizations , Disclosure Requirements , Fundraisers , Nonprofits , Recordkeeping Requirements

California Regulation of Charitable Fundraising Platforms: Part I - Definitions [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 76, Cynthia Rowland introduces the provisions of California's Charitable Fundraising Platforms law (Gov. Code, § 12599.9). These rules are relevant to all...more

4/22/2024  /  Charitable Donations , Charitable Organizations , Fundraisers , Nonprofits

Nonprofit Quick Tip: State Filings in North Carolina and South Carolina [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 75 is the tenth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. Today, Cynthia Rowland and Joe...more

4/4/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability , Tax Planning

Employment Law Update for Nonprofits With Holly Sutton [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Charities, foundations, and their founders often request help addressing employment practices and compliance questions. In this episode, host Cynthia Rowland is joined...more

3/19/2024  /  Best Management Practices , Charitable Organizations , Employer Liability Issues , Employment Policies , Nonprofits , Risk Management , State Labor Laws

Nonprofit Basics: Unpacking Prudent Investments, PRIs and MRIs [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 73 discusses frequently used terms in the nonprofit world pertaining to investment activities. Public charity and private foundation directors and officers...more

3/14/2024  /  Charitable Donations , Charitable Organizations , Investment Management , Nonprofits

Hearing Scheduled for Proposed DAF Regulations

The Proposed Regulations have generated a huge number of comments. EO Radio Show episodes 62, 63, 64, and 65 provide an introduction to DAFs and a description of the Proposed Regulations under 4966. The public hearing on...more

3/8/2024  /  Donor-Advised Funds (DAFs) , Excise Tax , Proposed Regulation , Public Hearing

Nonprofit Quick Tip: State Filings in Florida and Louisiana [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, Farella's Cynthia...more

3/6/2024  /  Charitable Organizations , Exempt Organizations , Filing Requirements , IRS , Nonprofits

Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This week, Stephanie Hood returns as Cynthia Rowland's guest on the EO Radio Show. Stephanie is a key member of Farella's top-notch estate planning practice and...more

2/29/2024  /  Beneficiaries , Estate Planning , Estate Tax , Gifts , Tax Planning , Wealth Management

Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t...more

2/14/2024  /  Charitable Donations , Charitable Organizations , IRS , Nonprofits , Private Foundations , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in Rhode Island and New Hampshire [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the eighth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland and...more

2/9/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

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

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Here we are, solidly in the 2024 election year, and that means that private foundations need to refresh their understanding of election year issues for organizations...more

2/8/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy... [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of...more

2/8/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability

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

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and this is episode 66 of EO Radio Show. Happy New Year to all of you! As most listeners are undoubtedly aware, 2024 is an election year, and that...more

2/8/2024  /  501(c)(3) , Charitable Organizations , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities , Tax Liability

The New Proposed Regulations on DAFs: Taxable Distributions and the Penalty Tax [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, the final episode on the new DAF regulations, Cynthia Rowland takes a close look at the new Proposed Regulations 53.4966-2 and -5, which cover the...more

12/21/2023  /  Charitable Donations , Charitable Organizations , IRS , Proposed Regulation , Tax Deductions , Tax Exempt Entities , Tax Planning

Exceptions to the DAF Definition Under the Proposed Regulations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 64 continues the exploration of the new proposed regulations important to the administration of Donor Advised Funds. The Internal Revenue Service and the...more

12/20/2023  /  Charitable Deductions , Charitable Donations , Charitable Organizations , Donor-Advised Funds (DAFs) , IRS , Tax Exempt Entities

New Proposed Regulations Defining Donor Advised Fund Terms [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 63 explores new proposed regulations important to the administration of Donor Advised Funds (DAFs). The Internal Revenue Service and the Treasury Department...more

12/11/2023  /  Charitable Deductions , Charitable Donations , Charitable Organizations , Donor-Advised Funds (DAFs) , Fund Managers , IRS , Proposed Regulation

An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal Revenue Service and the...more

12/5/2023  /  Donor-Advised Funds (DAFs) , Excise Tax , IRS , Proposed Regulation , Public Charities , Tax Exempt Entities , U.S. Treasury

In the Weeds With New Supporting Organization Regulations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last...more

11/22/2023  /  501(c)(3) , Charitable Donations , Charitable Organizations , Charitable Purpose , IRS , Nonprofits , Private Foundations , Tax Exempt Entities

Refresh: Setting up a New Charity for Disaster Relief [Audio]

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

11/16/2023  /  Charitable Organizations , Corporate Governance , Exempt Organizations , Nonprofits , Relief Measures
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