Best Farella Braun Martel LLP Podcasts (2024)

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097: Nonprofit Quick Tip: Corporate Filings in Washington, D.C. 17:25

5d ago17:25

17:25

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 97 is the 15th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, today we look at the basic filing requirements for nonprofit corporations operating in Washington, D.C., w…

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096: Fraud Prevention Techniques for Nonprofit Organizations - Part 3 22:58

12d ago22:58

22:58

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous …

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095: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 23:10

19d ago23:10

23:10

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 95 is the second in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episode that looke…

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094: Fraud Risks at Nonprofit Organizations - Part 1 23:16

26d ago23:16

23:16

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 94 is the first in a series of episodes where we look at fraud and fraud risks at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a Certified Fraud Examiner, this episode launches the series with case studies of f…

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002: John Wick - What You Need To Know about the Corporate Transparency Act 54:32

1M ago54:32

54:32

Today, I’m joined by Farella Braun + Martel's Greg LeSaint to discuss the movie John Wick and the Corporate Transparency Act (CTA). Greg breaks down what you need to know about this federal law, which went into effect on January 1, 2024—what it is, its purpose, and some common exemptions. Does this law affect The Continental? What would John Wick n…

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093: Nonprofit Basics: Procedures for Changing Public Charity Status 20:07

1M ago20:07

20:07

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This technical episode addresses the procedures for changing the classification of an organization described in Internal Revenue Code Section 501(c)(3) as a private foundation or one of the many different types of public charities. From time to time, charitable organizations described in Sec…

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092: Nonprofit Quick Tip: State Filings in Colorado and Wyoming 20:32

2M ago20:32

20:32

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland and this is the 14th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have…

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091: REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity 18:38

2M ago18:38

18:38

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to wrap up our revisit of some of our "nonprofit basics" episodes that cover fundamental topics that nonprofit leaders and aspiri…

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090: REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation 14:47

2M ago14:47

14:47

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 90 is a refresh of the third of the original episodes published in the summer of 2022. During these dog days of summer, it's a good time to bring back some of our earliest episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this r…

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089: REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who's Who of Nonprofit Governance 11:07

2M ago11:07

11:07

Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, we refresh our earliest episodes on nonprofit basics. During these dog days of summer, it's a good time to bring back some of our early episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this refresh of episode #2…

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088: REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association, and Fiscal Sponsorship 11:39

3M ago11:39

11:39

Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, we refresh several of the show's earliest episodes. During these dog days of summer, it’s a good time to bring back some of our early episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this week's refresh of my ve…

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087: Expedited Review of IRS Applications for Recognition of Exempt Status 14:11

3M ago14:11

14:11

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In Episode 87, Cynthia Rowland covers the rules that apply to a new charitable organization that wants expedited review of its application for recognition of exempt status from the Internal Revenue Service. The IRS expects to receive 135,000 to 140,000 determination requests in 2024, and mos…

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086: Nonprofit Quick Tip: State Filings in New Mexico and Utah 25:45

3M ago25:45

25:45

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 13th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we addressed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with Californ…

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085: Back to Compliance: Reinstating Tax-Exempt Status for a Charity 16:32

3M ago16:32

16:32

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 85, Cynthia Rowland addresses the steps needed when a charitable organization has its tax-exempt status revoked by the IRS for failure to file the required information returns, that is, form 990, 990PF, 990 EZ, or the postcard return for very small charities, 990-N. Often, chariti…

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084: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations 24:11

4M ago24:11

24:11

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today’s episode, Cynthia Rowland’s guest is Bill Boyd, one of the editors, along with Lisa Runquist, of the newly published fourth edition of the American Bar Association’s Guidebook for Directors of Nonprofit Corporations. The guidebook is a useful and valuable reference that provides di…

1
083: Nonprofit Quick Tip: State Filings in Oklahoma and Texas 23:13

4M ago23:13

23:13

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 12th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, we addressed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with Californi…

1
082: Advice for Nonprofit Investment Committees From an Investment Advisor 31:38

4M ago31:38

31:38

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 Mellon. She offers practical advice for directors serving on the investment committee, best practices for developing an investment…

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081: REFRESH: Loot and Private Foundation Rules - Part 2 25:04

5M ago25:04

25:04

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I refresh EO Radio Show episode 22, the second of our two episodes exploring private foundation rules using commentary on the comic Apple TV+ series Loot, starring Maya Rudolph. In the second of our two original episodes exploring season one of Loot, my partner Hons Yung and…

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080: REFRESH: Loot and Private Foundation Rules - Part 1 25:36

5M ago25:36

25:36

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, starring Maya Rudolph. Season two of Loot was released early in April 2024, and we plan to revisit the Wells Foundation and privat…

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079: IRS Dirty Dozen Warnings on Charitable Scams 12:50

5M ago12:50

12:50

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 Dirty Dozen campaign with a warning to taxpayers about several schemes, many of which purport to benefit charitable purposes. …

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078: Nonprofit Quick Tip: State Filings in Kentucky and Tennessee 17:05

5M ago17:05

17:05

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. With Joe Hilliard's help today, we examine the basic state filing requirements for nonprofit corporations operating in Kentucky and Tennessee. Previous episodes a…

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077: California Regulation of Charitable Fundraising Platforms Part 2: Reporting Due Diligence Recordkeeping and Disclosure Rules 23:57

6M ago23:57

23:57

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This episode covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and fundraising platforms soliciting in California. Although this is a California law, it is of nationwide interest. The California At…

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076: California Regulation of Charitable Fundraising Platforms - Part I Definitions 15:34

6M ago15:34

15:34

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 76, I introduce the provisions of California's Charitable Fundraising Platforms law (Gov. Code, § 12599.9). These rules are relevant to all covered charitable fundraisers and fundraising platforms that are soliciting in California, so although this is a California law, it is of na…

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075: Nonprofit Quick Tip: State Filings in North Carolina and South Carolina 17:31

7M ago17:31

17:31

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. With the help of Joe Hilliard, today we move south to look at the basic state filing requirements for nonprofit corporations operating in North Carolina and Sout…

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074: Employment Law Update for Nonprofits With Holly Sutton 20:58

7M ago20:58

20:58

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 by Holly Sutton, the chair of Farella’s employment law practice and first-rate resource for complicated employment issues fo…

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073: Nonprofit Basics: Unpacking Prudent Investments, PRIs, and MRIs 23:26

7M ago23:26

23:26

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 need to understand their obligations as fiduciaries when determining whether an investment opportunity meets the criteria for a …

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072: Nonprofit Quick Tip: State Filings in Florida and Louisiana 19:35

7M ago19:35

19:35

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, we talked about filing in Delaware and California, which are the most frequently used by our clients - most of whom have a connection with Cali…

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071: Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary 30:11

7M ago30:11

30:11

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This week, I am delighted to have Stephanie Hood return as my guest. Stephanie is my colleague at Farella Braun + Martel, and a key member of our top-notch estate planning practice and private client industry group. Our clients often come to us with a request to help them think about funding…

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070: Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements 19:30

8M ago19:30

19:30

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today’s episode focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t apply. We cover the requirements for a private foundation to establish a program that makes grants to individuals, awarded on an objective and…

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069: Quick Tip: State Filings in Rhode Island and New Hampshire 19:29

8M ago19:29

19:29

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. With the help of Joe Hilliard, Senior Paralegal at Farella Braun + Martel, today we look at the basic state filing requirements for nonprofit corporations operating…

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068: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy 20:02

8M ago20:02

20:02

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 that want to remain exempt under Internal Revenue Code Section 501(c)(3) and avoid the onerous private foundation excise taxes…

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067: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy Rules for Public Charities 15:00

9M ago15:00

15:00

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 election-year issues for organizations that want to remain exempt under Internal Revenue Code Section 501(c)(3). This week’s episode…

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066: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Candidate Campaign Intervention 20:17

9M ago20:17

20:17

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 means that charities and private foundations need to refresh their understanding of election-year issues for organizations t…

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065: The New Proposed Regulations on DAFs Taxable Distributions and the Penalty Tax 18:53

10M ago18:53

18:53

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, the final episode on the new DAF regulations, we take a close look at the new Proposed Regulations 53.4966-2 and -5, which cover the definition of taxable distributions from donor advised funds and the onerous penalty taxes that can apply. When a fund is a DAF, and a dist…

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064: Exceptions to the DAF Definition Under the Proposed Regulations 21:32

10M ago21:32

21:32

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 Treasury Department published a Notice of proposed rulemaking on November 13, 2023, which was officially published in the Federal …

1
063: New Proposed Regulations Defining Donor Advised Fund Terms 22:30

10M ago22:30

22:30

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 published a Notice of proposed rulemaking on November 13, 2023, which was officially published in the Federal Register on Novem…

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062: An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations 20:33

10M ago20:33

20:33

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 Treasury Department published a Notice of proposed rulemaking on November 13, 2023, officially published in the Federal Register…

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061: In the Weeds With New Supporting Organization Regulations 21:46

11M ago21:46

21:46

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 year, episodes 23 and 24 of EO Radio Show covered the complex rules that describe supporting organizations, which are a speci…

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060: Refresh: Setting up a New Charity for Disaster Relief 17:07

11M ago17:07

17:07

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 checklist of considerations for nonprofit leaders when organizing a new charity to provide relief to individuals and businesses …

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059: Nonprofit Quick Tip: State Filings in Maine and Vermont 16:08

11M ago16:08

16:08

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 59 is the seventh in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. In episode 38, we talked about filing in Delaware and California, which are the most frequently used by our clients - most of whom hav…

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058: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements 18:32

12M ago18:32

18:32

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Today, I'm talking about the meaning of expenditure responsibility or ER grants made by private foundations. The term expenditure responsibility refers to the rules that a private grant-making foundation follows to avoid the onerous penalty tax on a grant or transaction that would otherwise …

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057: What Nonprofit Leaders Need To Know About the Corporate Transparency Act 29:57

12M ago29:57

29:57

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today on EO Radio Show, we are discussing a new law that will have implications for many nonprofit organizations, especially those with complex corporate structures involving business enterprises with outside for-profit investors. In order to establish a sweeping and…

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056: What Nonprofit Board Leadership Needs To Know About Internal Investigations 21:10

1y ago21:10

21:10

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today we'll cover an important governance topic for all nonprofit organizations. That is, what leadership needs to know about internal investigations. I'm delighted to have Farella partner Aviva Gilbert with me today to answer a few frequently asked questions about i…

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055: Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut 19:51

1y ago19:51

19:51

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 55 is the sixth in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, we talked about a number of states. If you want to go back and look at them, episode 38 was Delaware and Califor…

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054: Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid 48:29

1y ago48:29

48:29

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are again lucky to have Farella real estate partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants. In the previous episode, we discussed the major components of a term sheet. Today, we'll dive deeper into the lease agreement, incl…

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053: Real Estate Leasing Tips for Nonprofits 38:17

1y ago38:17

38:17

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are lucky to have Farella partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants. Leasing real property is a big commitment. And it can be daunting for nonprofit executives who haven't been through the process a few times, especial…

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052: Nonprofit Quick Tip: Registration in New York and New Jersey 26:26

1y ago26:26

26:26

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fifth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, today, we jump across the country to look at the basic state filing requirements for nonprofit corporations ope…

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051: Nonprofit Basics: How To Withdraw a Foreign Charity From California Registration 11:36

1y ago11:36

11:36

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I'll touch on the steps necessary to withdraw the registration from the California Registry of Charitable Trusts of a nonprofit that is a foreign corporation. In episode 49, I covered the dissolution of a domestic California nonprofit corporation …

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050: Impact of California Supreme Court Case on Director Enforcement Actions 18:54

1y ago18:54

18:54

Welcome to EO Radio Show – Your Nonprofit Legal Resource.I'm Cynthia Rowland, and today I'm going to discuss some breaking news in the California nonprofit legal environment, the California Supreme Court case, Turner vs Victoria. The decision was issued on August 3, 2023, and is an important California case on the rights of a nonprofit public benef…

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049: Nonprofit Basics: Winding up a California Charity 15:53

1y ago15:53

15:53

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 49 of EO Radio Show summarizes the steps to wind up a charity that is a nonprofit corporation registered and operating in California. There are federal and state income tax considerations to address and organizational formalities, which are slightly different…

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