EO Radio Show

Hosted by Farella Braun + Martel

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155

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Jun 2026

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About the show

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. I'm a business and tax partner at Farella with more than 30 years of experience advising clients on non-profit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wish to make the world a better place. Through this podcast, our lawyers and guests will discuss a range of legal and business issues impacting the nonprofit world because we understand you work hard every day to make your community a better place to live and work. We hope you will appreciate discussions of basic legal principles, as well as in-depth technical discussions of the legal and regulatory landscape. Topical presentations and guests on EO Radio Show will focus on helping you reach a solid understanding of what it takes to organize, operate and lead an effective charitable organization that presents itself as a professional and trustworthy partner. Starting with a key legal concept, each show will focus on an essential piece of the framework in which charities operate, and will explain how the right understanding leads to a well-functioning organization. We will also help you understand the legal world in which charities operate and will provide detailed links and connections to additional resources on the topic of the day. We want you to think of EO Radio Show as a modern-day audio treatise on charity legal issues and the practical application of legal principles of effective operation of a charity. EO Radio Show is for all professionals, whether you are leading, funding, advising, or operating a public charity or private foundation that aspires to be a force for good in your space. You work hard every day to make your communities and the world a better place.

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June 3, 2026Episode 15623 min

156: New Proposed Registration Rules for California Charities

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 156 of EO Radio Show. Today, we are going to talk about proposed changes to the filing process requirements for charities that are required to register with the California Registry of Charities and Fundraisers. These proposed changes apply to both the initial registration and annual renewal forms filed by California charities. One might think that this episode will be of interest only to California-based charities, but that would be wrong. All charitable organizations that solicit donations from California residents should take note. Show Notes: Registry of Charities and Fundraisers Online Filing Service: Notice of Proposed Adoption of Regulations Attorney General Charities Homepage Attorney General Initial Registration CT-1 FAQ Attorney General Registry of Charities and Fundraisers' Existing Registry Search Tool EO Radio Show #38: Nonprofit Quick Tip: Secretary of State Filings in California and Delaware EO Radio Show #49: Nonprofit Basics: Winding up a California Charity EO Radio Show #51: Nonprofit Basics: How To Withdraw a Foreign Charity From California Registration EO Radio Show #151: Charities Exiting California: Paperwork, Pitfalls, and Patience 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.

May 11, 2026Episode 15510 min

155: REFRESH Federal Tax Filing Deadlines and Penalties

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 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.

May 4, 2026Episode 15423 min

154: 2026 California Employment Law Updates for Nonprofits

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 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.

April 27, 2026Episode 15328 min

153: Legal Principles of Fiscal Sponsorship for Sponsoring Organizations

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.

April 20, 2026Episode 15230 min

152: Charitable Entrepreneurs and Fiscal Sponsorship 101

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 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.

March 30, 2026Episode 15128 min

151: Charities Exiting California: Paperwork, Pitfalls, and Patience

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.

March 23, 2026Episode 15010 min

150: 2026 IRS Dirty Dozen: Key Scams to Watch For

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 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.

March 16, 2026Episode 14922 min

149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving

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.

March 9, 2026Episode 14819 min

148: REFRESH Election Year Issues for Private Foundations and Public Charities: Private Foundation Advocacy

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 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.

March 2, 2026Episode 14715 min

147: REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities

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.