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. This Nonprofit Basics episode is the third of a three-part series on election year activities for public charities and private foundations. Part 3 addresses private...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the second of a three-part series on election year activities for public charities and private foundations.
Part 1 addressed the...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, Cynthia Rowland...more
Welcome to EO Radio Show. This nonprofit basics episode is intended to help a founder of a new charity to navigate the complex rules that describe a public charity. Many people think that the designation 501(c)(3) means an...more
The worst nightmare for most nonprofit board members is a complaint that sparks an investigation of misconduct at the organization. The ember may have been burning for some time before the board becomes aware of it, or may be...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
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
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
Nonprofit entities can be just as prone to misconduct (theft, embezzlement, accounting snafus, executives’ HR violations) as corporations. While there is no foolproof formula to avoid internal crises entirely, knowing...more
Nonprofit organizations—and their directors and staff—are not immune to claims in difficult economic times. Identifying risks and choosing the right insurance can be critical to the organization’s mission and financial...more
Join us for a discussion of estate and philanthropic planning for art and other valuable collections. Topics to be covered include:
- Collection ownership and management to protect the value of the collection (document,...more
1/7/2021
/ Appraisal ,
Art ,
Art Auctions ,
Art Collections ,
Asset Management ,
Asset Valuations ,
Charitable Donations ,
Continuing Legal Education ,
Estate Planning ,
Fine Art ,
Inheritance ,
Museums ,
Philanthropy ,
Private Sales ,
Webinars
Please join Cynthia Rowland and Matt Lewis for a discussion of current issues nonprofit organizations and their advisors are facing this year. Cynthia and Matt will cover:
- About that nest egg—when nonprofits can, and...more
6/4/2020
/ Bylaws ,
Continuing Legal Education ,
Corporate Governance ,
Corporations Code ,
Endowment Funds ,
Legislative Agendas ,
New Rules ,
Nonprofits ,
Paycheck Protection Program (PPP) ,
Reporting Requirements ,
Webinars
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
Join us as we cover the federal and California tax rules that apply to public charities and private foundations engaged in political advocacy work, whether involving candidate campaigns, legislative lobbying, or...more
10/7/2019
/ Campaign Contributions ,
Continuing Legal Education ,
Events ,
Federal Taxes ,
Lobbying ,
Political Campaigns ,
Private Foundations ,
Public Charities ,
State Taxes ,
Tax Liability ,
Tax Planning
Charitable donors expecting an income tax deduction must obtain, maintain, and in some cases provide to the IRS specific documentation to substantiate their donation. Donors should pay careful attention to these...more
Does your organization collect personal data such as names, email addresses or other personally identifying information as part of its activities, or contract with a third party to do so? If not, then it may be possible that...more
6/7/2018
/ 501(c)(3) ,
Compliance ,
Consent ,
Data Collection ,
Email ,
EU ,
EU Data Protection Laws ,
European Economic Area (EEA) ,
General Data Protection Regulation (GDPR) ,
Personal Data ,
Popular ,
Privacy Policy
The May 15, 2018 filing due date for the Form 990 for tax-exempt organizations operating on a calendar year is just around the corner. Organizations may file Form 8868, Application for Automatic Extension of Time to File an...more
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
When making grants to foreign organizations, private foundations must conduct costly and time-consuming expenditure responsibility, unless the foundation makes a good faith determination that the foreign organization 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
Congress has been promising an overhaul of the tax code for the past couple of years, with virtually no progress. However last month, Congress managed to pass new tax legislation. On July 31, 2015 President Obama signed...more
TWO WEEKS ONLY!
SAVE NOW!
Congress has finally approved the extenders bill in what is widely viewed as terrible tax policy, but a welcome holiday gift nonetheless. The Tax Increase Prevention Act of 2014 extended a...more