Episodios

  • 132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More

    132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More
    Aug 11 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. In episode 131, I talked about my general form grant agreement provisions and best practices for basic grant agreements that I recommend for grants from public charities and private foundations. This week, I want to cover some special issues and important provisions that often come up and deserve careful drafting considerations. In this episode, I'll cover my thoughts on matching grant conditions, intellectual property rights, recoverable grants, and indemnification and risk management issues.

    Show Notes:

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    Farella YouTube podcast channel

    EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices

    EO Radio Show #8: Election Year Issues for Private Foundations and Public Charities 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 #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.
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    17 m
  • 131: Nonprofit Basics: Grant Agreement Best Practices

    131: Nonprofit Basics: Grant Agreement Best Practices
    Aug 4 2025

    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.
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    24 m
  • 130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas

    130: Nonprofit Quick Tip: State Filings in Alabama and Arkansas
    Jul 28 2025
    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 130 is our 22nd 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 Alabama and Arkansas. 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 to California and several other states. Earlier episodes have covered 40 states and the District of Columbia. After today's episode, the only remaining states are Georgia, Idaho, Iowa, Kansas, Mississippi, 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 For Alabama: Alabama Secretary of State Business Entities Home Page: https://www.sos.alabama.gov/business-entities Alabama Secretary of State Online Services: https://www.alabamainteractive.org/sos/welcome.action Alabama Current Entity Search: https://www.sos.alabama.gov/government-records/business-entity-records Alabama Fees Schedule (effective August 2023): https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf Alabama Forms index: https://www.sos.alabama.gov/business-entities/business-downloads#bdCategory-2865 Alabama Domestic Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/domesticEntityNameReservation.pdf Alabama Domestic Nonprofit Corporation Certificate of Incorporation: https://www.sos.alabama.gov/sites/default/files/2023-12/NonProfitIncorporation.pdf Alabama Foreign Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/foreignEntityNameReservation.pdf Alabama Foreign Corporation (Business or Non-Profit) Application for Registration: https://www.sos.alabama.gov/sites/default/files/2022-09/ForeignCorporationRegistration.pdf Alabama Attorney General Charitable Organizations webpage: https://www.alabamaag.gov/licensing-registration/charitable-organizations/ Alabama Department of Revenue Privilege Tax Home Page: https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/ Alabama Department of Revenue Sales Tax FAQ: https://www.revenue.alabama.gov/sales-use/sales-tax/ Alabama Association of Nonprofits FAQ: https://www.alabamanonprofits.org/how-to-start-a-nonprofit For Arkansas: Arkansas Secretary of State Business Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs Arkansas Secretary of State current entity database: https://www.ark.org/corp-search/index.php Arkansas Forms and Fees Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees Arkansas Filing Processing Time FAQ: https://www.sos.arkansas.gov/business-commercial-services-bcs/for-new-business Arkansas Nonprofit Corporation Filing Fees: https://www.sos.arkansas.gov/uploads/bcs/Non-Prof_Fees_1.pdf Arkansas Nonprofit Domestic Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/ Arkansas Articles of Incorporation – Domestic Nonprofit: https://www.sos.arkansas.gov/uploads/bcs/NPD-01_2.pdf Arkansas Nonprofit Foreign Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign Arkansas Application for Foreign Nonprofit Corporation Seeking to Do Business in Arkansas: https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf Arkansas Secretary of State Charitable Entities Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities Arkansas Department of Finance & Administration Sales and Use Tax FAQ: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/ 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.
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    21 m
  • 129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief

    129: REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
    Jul 21 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 129 is a refresh of episode 10, first published on August 8th, 2022. It provides a checklist of considerations when organizing a new charity to provide relief in the aftermath of a disaster.

    The recent flood events in Texas and New Mexico remind us of the need to support those affected by overwhelming disasters. We know that once the headlines fade and the cleanup begins, the immense work of recovery gets underway, and that recovery effort requires financial support. Long-term recovery efforts, long-term fundraising, and a long-term commitment to the victims are sometimes best provided by a new organization formed just for that purpose. The focus of this episode is on the steps the new charitable organization must take to provide effective long-term disaster relief.

    Show Notes:

    Episode 128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

    Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity

    RS Form 3833: Disaster Relief, Providing Assistance Through Charitable Organizations.

    IRS Form 1023

    IRS Publication 1771: Charitable Contributions and Substantiation Requirements

    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.
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    17 m
  • 128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

    128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster
    Jul 14 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the aftermath of the truly horrific 100-year flood event in Texas, as the floodwaters ebb and the long haul of recovery begins, the local and national community is stepping up to help. Many want to know how they can support victims, and others will want to find new ways to deliver the short and long-term services needed.

    This episode is a "refresh" of EO Radio Show episode 9, first dropped on August 1, 2022. It addresses common legal questions that come up for charitable relief efforts for victims in the immediate aftermath of disasters. The focus of this episode is on distinguishing between charitable disaster relief for a charitable class, as compared to private gifts to a specific individual. We also cover what donors and founders need to know when supporting a new relief effort for a charitable class as a new charity or a new foundation.

    Next week, I'll "refresh" another episode from 2022, with more detailed information about how to apply for tax-exempt status on an expedited basis for a new charity formed in the aftermath of a specific disaster. For those who don't want to wait a week for that episode, go back to episode 10, which is easy to find on the Farella YouTube channel. Links to that episode and other helpful information on these topics are in the show notes.

    Show Notes:

    Disaster Relief, Providing Assistance Through Charitable Organizations: https://www.irs.gov/pub/irs-pdf/p3833.pdf

    Disaster Relief: Meaning of “Charitable Class”: https://www.irs.gov/charities-non-profits/charitable-organizations/disaster-relief-meaning-of-charitable-class

    NGOsource: What Does It Mean to Be Charitable: https://www.ngosource.org/blog/what-does-it-mean-to-be-charitable

    EO Radio Show #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    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.
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    13 m
  • 127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter

    127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter
    Jun 23 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 127 of EO Radio Show. Episode 127 is a "refresh" of our episode 13, first released on August 29th, 2022, which covered record retention policies, document destruction schedules, and why they matter.

    Many nonprofits today have heightened concerns about legal actions, investigations by the IRS or congressional committees, as well as lawsuits, and are proactively reviewing their document management systems and policies. Regardless of these current concerns, many nonprofit leaders are or should be aware that the IRS Form 990, which is the information return for nonprofit organizations, specifically asks the filing organization if it has a document retention policy. While there is no penalty imposed by the Internal Revenue Code for not having a document retention policy, not only is it good form to be able to indicate "Yes" on Form 990, but also having a formal written retention policy is a best practice.

    In the original 2022 episode, my former partner, Aviva Gilbert, joined me to provide a real-world perspective on how a document retention policy plays out in practice when a nonprofit faces an investigation or is subject to a document request involving other outside parties. Her comments are as helpful today as they were in 2022.

    Show Notes:

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    Aviva Gilbert LinkedIn Bio

    Farella Nonprofit Educations Series Webinar: Investigations, Audits, Subpoenas, Oh My!

    IRS Form 990

    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.
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    27 m
  • 126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024

    126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024
    Jun 16 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland is joined by David Ogburn, a senior client strategist with BNY Wealth. David will talk about the recently released BNY Annual Charitable Gift Report covering 2024. He will present the highlights from the annual report and share insights, best practices, and actionable strategy recommendations for planned giving success. This episode will be of particular interest to the charity executive leadership and board leadership alike.

    Show Notes:

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    David Ogburn, Senior Client Strategist, BNY Wealth

    BNY Wealth Annual Charitable Gift Report

    EO Radio Show #123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson

    EO Radio Show YouTube Playlists: Private Foundations

    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.
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    32 m
  • 125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania

    125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
    Jun 9 2025
    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 21st in a series of quick tip episodes, focusing on the details of state registration of non-profit corporations. With the help of Joe Hilliard today, we look at the basic state filing requirements for non-profit corporations in Maryland and Pennsylvania. 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 to California. Other episodes have focused on a long list of states. These include Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, and New Hampshire, Florida, Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C, Michigan, Ohio, Illinois, Indiana, Wisconsin, Minnesota, north and South Dakota, and the Virginia. If you didn't hear your state in that list and you're not in Maryland or Pennsylvania, don't worry. We'll get to the rest of them in short order. You can find all the prior episodes on our website or at the Farella YouTube channel, where there's a playlist just for the state filing requirement episodes. Show Notes: Farella YouTube podcast channel For Maryland: Maryland Business Express Home Page: https://egov.maryland.gov/BusinessExpress/ Maryland Current Entity Search: https://egov.maryland.gov/businessexpress/entitysearch Maryland Secretary of State Nonprofit overview and FAQ: https://sos.maryland.gov/Charity/pages/non-profit-organization.aspx Maryland Business Filings FAQ: https://egov.maryland.gov/BusinessExpress/Home/faq Maryland Fees Schedule: https://egov.maryland.gov/BusinessExpress/Payment/FeesSchedule Maryland Forms index: https://dat.maryland.gov/Pages/sdatforms.aspx Maryland Articles of Incorporation for a Tax-Exempt Nonstock Corporation: https://dat.maryland.gov/SDAT%20Forms/ex_corp_form.pdf Maryland Foreign Corporation Qualification: https://dat.maryland.gov/SDAT%20Forms/forcp.pdf Maryland Processing Time FAQ: https://egov.maryland.gov/BusinessExpress/Home/ProcessingTimes Maryland Annual Report Filing FAQ 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1_Instructions.pdf Maryland Annual Report 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1.pdf Maryland Secretary of State Charitable Organizations forms: https://sos.maryland.gov/Pages/Forms.aspx Maryland Comptroller Nonprofit FAQ: https://interactive.marylandtaxes.gov/webapps/comptrollercra/entrance.asp Maryland Comptroller online portal: https://services.marylandcomptroller.gov/taxes/en/new-maryland-tax-connect-portal-information?id=kb_article_view&sysparm_article=KB0010001 Maryland Department of Assessments and Taxation Portal: https://dat.maryland.gov/Pages/sdatforms.aspx For Pennsylvania: Pennsylvania Department of State Business Home Page: https://file.dos.pa.gov/ Pennsylvania Department of State current entity database: https://file.dos.pa.gov/search/business Pennsylvania Fees and Payments Page: https://www.pa.gov/agencies/dos/programs/business/fees-and-payments.html Pennsylvania online filing Forms Page: https://file.dos.pa.gov/forms/business Pennsylvania Business Filings FAQ: https://www.pa.gov/agencies/dos/resources/business-resources/frequently-asked-questions.html Pennsylvania Annual Report FAQ: https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Register a Charity Home Page: https://www.pa.gov/services/dos/register-a-charity.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Information for Charitable Organizations: https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/-charitable-organizations.html Pennsylvania Department of Revenue Application for Non-Profit Sales Tax Exemption FAQ: https://www.pa.gov/services/revenue/apply-for-non--profit-sales-tax-exemption.html 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.
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    24 m