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PODCAST

EO Radio Show

Farella Braun + Martel

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

business non-profit

All Episodes

16:21

024: Nonprofit Basics: Supporting Organizations Part...

EO Radio Show ·

2022/12/05

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Episode 24 is the second of two parts that discuss supporting organizations as a special type of public charity. All supporting organizations must pass an organizational test, an operational test, a control test, and a relationship test. Supporting organizations are further classified as Type I, Type II, or Type III supporting organizations based on how they satisfy the relationship test. In this episode, I'll recap the basic requirements

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17:53

023: Nonprofit Basics: Supporting Organizations - Part 1

EO Radio Show ·

2022/11/28

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the first of two parts that discuss the definition of supporting organizations as a special type of public charity. All supporting organizations must pass four tests: an organizational test, an operational test, a control test, and a relationship test. Supporting organizations are further classified as Type I, Type II, or Type III supporting organizations based on how they satisfy the relationship test. In this episode, I'll

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24:37

022: Loot and Private Foundation Rules - Part 2

EO Radio Show ·

2022/11/13

Welcome to EO Radio Show – Your Nonprofit Legal Resource. 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. We look at some technical legal topics and then we have some fun imagining being the lawyer for Molly Wells. Resources: Note to listeners from Cynthia: I did the math after the episode—$87 million is one-tenth of one percent of $87 billion! Link to Loot on Apple TV + EO Radio Show Episode 6:

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25:24

021: Loot and Private Foundation Rules - Part 1

EO Radio Show ·

2022/11/07

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, my law partner Hons Yung and I bring you what we hope to be the first in an occasional series of reviews of popular media, feature films, episodic series, and other videos that feature charitable foundations, public charities, or charitable giving in fictional storytelling. In this first installment, we look at the first season of the Apple TV+ series Loot starring Maya Rudolph. While we’ll still cover some technical tax

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30:49

020: Copyright Issues for Nonprofits

EO Radio Show ·

2022/10/31

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode covers the basics of copyright law that most nonprofits need to know about. We answer the questions: Who owns what? How does the owner protect their rights? Does the owner even want to? When can you use someone else's work? My guest today is my colleague and friend Nate Garhart, an expert in intellectual property law at Farella Braun + Martel. Listen in! Resources: U.S. Copyright Office: https://copyright.gov/ Nate Garhart,

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21:49

019: Five Tax Traps for Business Lawyers Advising...

EO Radio Show ·

2022/10/24

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 cultural institutions, community foundations, and the occasional private foundation set up by a good client. While much of the legal work for established nonprofits is the same as for any other business client, the tax-exempt status of these entities brings with it a host of income

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26:20

018: Nonprofit Basics: Operating Foundation Rules

EO Radio Show ·

2022/10/17

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this Nonprofit Basics episode, Cynthia Rowland explains the meaning of operating foundation status for a private foundation under the federal tax rules. She also covers the test for obtaining and retaining that classification. Resources: IRS materials on operating foundation status IRS form 4720 (Return of Certain Excise Taxes) Instructions IRS form 990PF (Annual Return of Private Foundation) Instructions IRS form 8940, (Request for

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27:33

017: Charitable Contribution Substantiation...

EO Radio Show ·

2022/10/03

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode of EO Radio Show, I will cover some federal Internal Revenue Code rules that charitable organizations and their donors need to know in order to make sure that the donors benefit from the charitable contribution deduction for their contributions. After a brief overview of the landscape of contribution deduction rules, my guest Sarah Vandeweerdt, the co-head of the Trust, Estates, and Appraisals group at Christie's, will talk to

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34:31

016: Basics of Impact Investing: A Conversation About...

EO Radio Show ·

2022/09/26

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, we address the fiduciary duty of a nonprofit board when setting its investment policies and how to think about impact investing in the context of a diversified investment portfolio. I'm delighted that we can take this opportunity to bring you a conversation with Craig Ayers, Senior Vice President and Senior Portfolio Manager at Whittier Trust Company and Gabe Rissman, President and Co-Founder of YourStake. Craig will tell us

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19:58

015: A Deeper Dive Into Insurance Topics for...

EO Radio Show ·

2022/09/19

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, I'm delighted to bring you Part 2 of a conversation I had with Melissa Dalske, Chief Experience Officer at Nonprofits Insurance Alliance. In Part 1, we talked about insurance basics and the insurance application process. Along with ideas about how to manage the insurance costs as an organization starts out. In Part 2, we take a deeper dive into special event coverage, best practices in managing claims, and the difference

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28:46

014: Nonprofit Basics: Insurance Coverage for the New...

EO Radio Show ·

2022/09/17

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Risk management for a nonprofit starts with good governance, effective management and appropriate policies for employment practices, conflicts of interest and financial management among others. In today's conversation, I'd like to focus on the backstop to good risk management, that is appropriate insurance coverage, because misnakes happen. Yeah, I said that right. Misnakes. In this episode, I'm delighted to bring you part one of a

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26:58

013: Nonprofit Basics: Document Retention Policies...

EO Radio Show ·

2022/08/29

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode covers record retention policies, document destruction schedules, and why they matter. You may have noticed that the IRS Form 990, that's the information return for nonprofit organizations, specifically asks the filing organization if it has a document retention policy. It is buried at line 14 of Section B to Part 6 of the current 990. While there is no penalty imposed by the Internal Revenue Code for not having

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30:17

012: Hot Topics: Risk Management for Cybersecurity

EO Radio Show ·

2022/08/22

Welcome to EO Radio Show – Your Nonprofit Legal Resource. For this episode, I'm delighted to bring you an interview with Tim Parisi, Incident Response Director at CrowdStrike. Tim and I discuss the significant cybersecurity threats to nonprofits large and small, and provide some tools and best practices so that these nightmare scenarios don't keep nonprofit leaders awake at night. Resources: CrowdStrike Blog: https://www.crowdstrike.com/blog/ If you have suggestions for topics you would like us to

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15:38

011: Nonprofit Basics: Amending Nonprofit Corporation...

EO Radio Show ·

2022/08/15

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode covers legal aspects of amending the bylaws for a nonprofit corporation to change its governance, to update the bylaws for changes in the laws, or to conform the bylaw provisions to how the board is actually governing the organization. I'll address the approvals that may be required to amend the governance provisions, how the amendments need to be reported to the IRS and state regulators, and some thoughts on recent developments

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16:33

010: Nonprofit Basics: Setting up a New Charity for...

EO Radio Show ·

2022/08/08

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, wildfire, pandemic, terrorist attack, or war. Many disasters require long-term recovery efforts, long-term fundraising, and a long-term commitment to the victims. This episode focuses on the many steps the new organization needs to tackle on its way to providing effective

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12:22

009: Nonprofit Basics: Charitable Support for...

EO Radio Show ·

2022/08/01

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, pandemics, terrorist attacks, and wars. Generous Americans look for immediate ways to create new organizations or charitable programs to support those affected by fundraising, direct service, or financial or material support. This episode focuses on distinguishing between charitable

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19:03

008: Nonprofit Basics: Election Year Issues for...

EO Radio Show ·

2022/07/25

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 foundation approaches to policy advocacy that are allowed by the Internal Revenue Code. Part 1 addressed the prohibition on intervention in candidate campaigns for elected office and Part 2 focused on legislative lobbying activities for public charities. Resources: Webinar:

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14:16

007: Nonprofit Basics: Election Year Issues for...

EO Radio Show ·

2022/07/18

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 prohibition on intervention in candidate campaigns for elected office. Part 2 focuses on legislative lobbying activities by public charities. This discussion addresses permitted educational and advocacy activities, the definition of lobbying, and the two different rules that apply to

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19:58

006: Nonprofit Basics: Election Year Issues for...

EO Radio Show ·

2022/07/11

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 this part 1, I address the prohibition on intervention in candidate campaigns for elected office. Part 2 will focus on legislative lobbying activities for public charities. That discussion will address permitted educational and advocacy activities, certain definitions, and other rules that apply to

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18:04

005: Nonprofit Basics: Navigating the Complex Rules...

EO Radio Show ·

2022/06/27

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 501c3 means an organization is a charity, but there is more to it than that. In this episode, we'll talk about the IRS classifications that distinguish between a public charity and a private foundation. We’ll talk about the four basic paths to public charity status and try to dispel some of the

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