EO Radio Show

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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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. 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 eoradioshow@fbm.com. 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 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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 eoradioshow@fbm.com. 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.