EO Radio Show Podcast By Farella Braun + Martel cover art

EO Radio Show

EO Radio Show

By: Farella Braun + Martel
Listen for free

Prime Member Exclusive | $0.99/mo for 4 months

$8.99/mo thereafter—terms apply.
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.2023 Economics Management Management & Leadership
Episodes
  • 164: The Private Foundation Startup Guide: From Idea to Launch

    164: The Private Foundation Startup Guide: From Idea to Launch
    Sep 14 2026

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 164 of EO Radio Show covers the key questions to ask when considering starting a new private foundation. As we roll into September of 2026, I'm seeing the year-end uptick in people inquiring about whether to start a private foundation or not, and if so, how long it will take.

    In today's episode, I'll go over the key questions I ask when a client is thinking about forming a new private foundation. Then I'll outline the key steps and timeline for launching the charity, as well as the initial decisions you should make before getting started.

    Show Notes:

    IRS Form 1023

    EO Radio Show Nonprofit Basics YouTube playlist

    EO Radio Show Private Foundations YouTube playlist

    EO Radio Show Public Charities YouTube playlist

    EO Radio Show State Filings YouTube playlist

    EO Radio Show: #1: Overview of Nonprofit Charitable Organization Types

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

    EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3

    EO Radio Show #108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2

    EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1

    If you have topic suggestions 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.
    Show more Show less
    23 mins
  • 163: Legal Considerations for Nonprofit Volunteer Programs - Part 2

    163: Legal Considerations for Nonprofit Volunteer Programs - Part 2
    Sep 2 2026
    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 163 is the second of two episodes with Allyson Deraps, our new key team member in Farella's exempt organizations practice. In today's episode, we're going to continue our conversation with Allyson about practical tools and day-to-day program design, including documentation, screening, training, supervision, and other takeaways for nonprofit leaders who manage a large volunteer corps. In part 1, episode 162, Allyson shared her background with The Burning Man organization. We discussed the volunteer model, including issues related to classification, liability, and insurance for nonprofit organizations with extensive volunteer programs. Show Notes: Allyson Deraps, Special Counsel, Farella Braun + Martel EO Radio Show #162: Legal Considerations for Nonprofit Volunteer Programs - Part 1 Spilman v. The Salvation Army, 117 Cal. App. 5th 913 (2026) (adopts a two-part test for distinguishing nonprofit volunteers from employees under California law: (1) the person freely agreed to serve for a personal or charitable benefit rather than compensation, and (2) the arrangement is not a subterfuge to evade wage laws) Volunteer Protection Act of 1997, 42 U.S.C. § 14501 Department of Labor Fact Sheet #14A: Non-Profit Organizations and the Fair Labor Standards Act DOL Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act DOL Opinion Letter FLSA2007-3NA (addresses stipends paid to volunteer firefighters and articulates the "nominal fee" standard) Cal. Labor Code § 3352 (excludes from the workers' compensation definition of "employee" any person performing voluntary service for a public agency or private nonprofit who receives no remuneration other than meals, transportation, lodging, or reimbursement for incidental expenses) Cal. Labor Code § 3363.6 (permits a private nonprofit's board of directors to declare in writing, before any injury, that designated unpaid volunteers are deemed employees for workers' compensation purposes) Cal. Business & Professions Code § 18975 (requires youth service organizations to provide mandated reporter training, background checks, and child-abuse prevention policies for "regular volunteers," defined as adults who have direct contact with children for more than 16 hours per month or 32 hours per year) 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.
    Show more Show less
    31 mins
  • 162: Legal Considerations for Nonprofit Volunteer Programs - Part 1

    162: Legal Considerations for Nonprofit Volunteer Programs - Part 1
    Aug 25 2026

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 162 is the first of two episodes with Allyson Deraps, our new key team member in Farella's exempt organizations practice. In part one, Allyson will talk about her background and her experience with the Burning Man organization and the nonprofit volunteer model, including issues related to classification, liability, and insurance.

    In part two, episode 163, we'll focus more on practical tools and day-to-day program design, including documentation, screening, training, supervision, and other takeaways for nonprofit leaders with volunteer programs.

    Show Notes:

    Allyson Deraps, Special Counsel, Farella Braun + Martel

    Spilman v. The Salvation Army, 117 Cal. App. 5th 913 (2026) (adopts a two-part test for distinguishing nonprofit volunteers from employees under California law: (1) the person freely agreed to serve for a personal or charitable benefit rather than compensation, and (2) the arrangement is not a subterfuge to evade wage laws)

    Volunteer Protection Act of 1997, 42 U.S.C. § 14501

    Department of Labor Fact Sheet #14A: Non-Profit Organizations and the Fair Labor Standards Act

    DOL Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act

    DOL Opinion Letter FLSA2007-3NA (addresses stipends paid to volunteer firefighters and articulates the "nominal fee" standard)

    Cal. Labor Code § 3352 (excludes from the workers' compensation definition of "employee" any person performing voluntary service for a public agency or private nonprofit who receives no remuneration other than meals, transportation, lodging, or reimbursement for incidental expenses)

    Cal. Labor Code § 3363.6 (permits a private nonprofit's board of directors to declare in writing, before any injury, that designated unpaid volunteers are deemed employees for workers' compensation purposes)

    Cal. Business & Professions Code § 18975 (requires youth service organizations to provide mandated reporter training, background checks, and child-abuse prevention policies for "regular volunteers," defined as adults who have direct contact with children for more than 16 hours per month or 32 hours per year)

    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.
    Show more Show less
    38 mins
adbl_web_anon_alc_button_suppression_t1
No reviews yet