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 for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago that explored private foundation rules using the Apple TV+ series called Loot starring Maya Rudolph.

Season two of Loot premiered in early April 2024, and season three premiered in October 2025. For those of you who are new to this podcast and who would like a fun introduction to technical private foundation rules, here's the first of those two original episodes that explored season one of Loot. But, spoiler alert, my Farella colleague, Hons Yung, and I give away some, but not all, of the fun plot lines in 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 and the next one for the technical legal issues we spotted in season one of Loot.

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

Hons Yung, Partner, Farella Braun + Martel

Loot on Apple TV+

EO Radio Show #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance

IRS Form 4720 (Return of Certain Excise Taxes) Instructions

IRS Form 990PF (Annual Return of Private Foundation) Instructions

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. As we've discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their communities. In EO Radio Show episodes 9 and 10, we covered the basics of forming and obtaining tax-exempt status for organizations whose purpose is to address specific disasters. Today's episode focuses on the special issues that arise when an employer wants to establish a charitable entity to provide disaster relief to its employees and their families, and sometimes to affected communities, often in areas where the employer has a substantial geographic footprint.

This episode was inspired by both the recent Apple TV movie "The Lost Bus," which covers the 2018 wildfire in Paradise, California, and a recently published IRS ruling that denied exempt status to an organization formed by a company to provide disaster relief to its employees. We'll walk through the facts revealed in that letter ruling and use it as a guide for the employer that might want to navigate the rules to create a charity for disaster relief for its employees and its community.

Show Notes:

Farella YouTube podcast channel

Starting and maintaining a charity for disaster relief | Internal Revenue Service

202534009.pdf

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

Episode 9: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

Episode 10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

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 third episode in a short series about using AI for impact and how nonprofits can work smarter in the digital age. In today's episode, I am again joined by Sly Atayee and Kirstie Tiernan from BDO. We delve into the risks and realities of adopting AI in the nonprofit sector. From securing donor data to preventing bias and managing tool sprawl, we explore how nonprofits can protect their mission while embracing innovation.

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 AI YouTube playlist

EO Radio Show #136: AI on a Shoestring: A Startup Nonprofit's Real-Life Journey

EO Radio Show #137: Leading With AI: Nonprofit Management and Boardroom Perspectives

COSO Integrated Internal Control Framework Executive Summary

EO Radio Show Nonprofit Fraud Prevention 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.