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 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.

  1. REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities

    1D AGO

    REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 147 of EO Radio Show. As most listeners are undoubtedly aware, 2026 is an election year. Charities and private foundations should refresh their understanding of election‑year issues to remain exempt under Internal Revenue Code section 501(c)(3). This week's episode is a refresh of the show's episode 7, originally released in 2022. Today's focus is on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two rules that apply to them. The first rule we'll discuss is the subjective test under Internal Revenue Code section 501(c)(3). And the second alternative—the elective test for charities that make the 501(h) election—allows for an objective limitation on lobbying expenditures. For more information on related election issues, listeners may want to go back to last week's episode—that's episode 146—which covered the limitations in 501(c)(3) relating to candidate campaign intervention. And stay tuned for episode 148, addressing permissible private foundation policy advocacy activities, which differ from what is allowed for 501(c)(3) organizations classified as public charities. Finally, be sure to check out the show notes for resources from the IRS on these topics. Show Notes:  Farella Webinar: Election Year Issues for Private Foundations and Public Charities Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/ IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4 Farella YouTube podcasts 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. Subscribe to Farella Insights by topic and author here.

    15 min
  2. Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations

    FEB 23

    Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. We're starting 2026 the way I always start election years, with a reminder to leadership of charities and private foundations to refresh their understanding of election-year issues for those organizations that want to remain exempt under Internal Revenue Code section 501(c)(3). This year, there is an update I want to call out regarding a court case in Texas and proposed federal legislation that could change the scope of the prohibition on candidate intervention by certain kinds of charities.  In the next few weeks, we'll refresh EO Radio Show episodes seven and eight, which address legislative lobbying by public charities and private foundations, also likely to be very hot topics in 2026. Be sure to check out the show notes for resources from the IRS on these topics as well.  Show Notes: Farella Webinar: Election Year Issues for Private Foundations and Public Charities Bolder Advocacy Resource Library IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations Treasury Regulation 53.4945-3, Voter Registration Drives Instructions for IRS Form 8940, Request for Miscellaneous Determinations, used to obtain advance approval of certain voter registration drives under IRC 4945(f) Eastern District of Texas homepage (includes direct links to ECF/PACER and to govinfo Opinions for E.D. Tex.): https://www.txed.uscourts.gov/  E.D. Tex. Opinions on Govinfo: https://www.govinfo.gov/app/collection/uscourts/district/txed/  H.R. 2501 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Ways and Means, 03/31/2025): https://www.congress.gov/bill/119th-congress/house-bill/2501    S. 1205 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Finance, 03/31/2025): https://www.congress.gov/bill/119th-congress/senate-bill/1205  White House Briefing Room (official presidential statements, speeches, and releases): https://www.whitehouse.gov/briefing-room/ Farella YouTube podcasts If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.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.

    21 min
  3. Nonprofit Quick Tip: State Filings in Kansas and Missouri

    2025-12-08

    Nonprofit Quick Tip: State Filings in Kansas and Missouri

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 26th 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 Kansas and Missouri. With the addition of these two states, we have covered all the domestic jurisdictions for the incorporation of domestic US charitable organizations. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist of state filing requirements is available. Show Notes:  Farella YouTube podcast channel Kansas: Kansas Secretary of State Business Services Home Page: https://sos.ks.gov/businesses/businesses.html Kansas Current Entity Search: https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx Kansas Business One Stop for filings: https://ksbiz.kansas.gov/ Kansas Business Entity FAQ and Forms: https://sos.ks.gov/businesses/register-a-business.html Kansas Articles of Incorporation Public Benefit: https://sos.ks.gov/forms/business_services/PBC.pdf Kansas Application for Filing Foreign Business Application: https://sos.ks.gov/forms/business_services/FA.pdf Kansas Information Report FAQ: https://sos.ks.gov/businesses/information-reports.html Kansas Information Report Form: https://www.sos.ks.gov/forms/business_services/INP.pdf Kansas Secretary of State Starting Nonprofit FAQ: https://ksbiz.kansas.gov/start/starting-a-non-profit-organization/ Kansas Attorney General Charitable Organization Registration Home Page: https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration Kansas Department of Revenue Home Page: https://www.ksrevenue.gov/ Missouri: Missouri Secretary of State Business Home Page: https://www.sos.mo.gov/business Missouri Secretary of State Starting a Business FAQ: https://www.sos.mo.gov/business/corporations/startBusiness Missouri Secretary of State All Business FAQ: https://www.sos.mo.gov/business/faqs Missouri Secretary of State's current entity database: https://bsd.sos.mo.gov/ Missouri Forms and Fees Page: https://www.sos.mo.gov/business/corporations/forms Missouri Domestic Nonprofit Articles of Incorporation Form: https://www.sos.mo.gov/CMSImages/Business/corp52.pdf?v=2025 Missouri Application for Certificate of Authority of a Foreign Nonprofit Corporation: https://www.sos.mo.gov/CMSImages/Business/corp55a.pdf?v=2025 Missouri Schedule of Fees: https://www.sos.mo.gov/CMSImages/Business/fees.pdf Missouri online Registration Portal: https://bsd.sos.mo.gov/ Missouri online filing FAQ: https://www.sos.mo.gov/bsd/RegSysFAQ Missouri Attorney General Charitable Registration FAQ: https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/registration-faqs/ Missouri Department of Revenue Nonprofit Tax FAQ: https://dor.mo.gov/taxation/business/registration/small-business/maintain/non-profit.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.

    26 min
  4. REFRESH Loot and an Introduction to Private Foundation Rules - Part 2

    2025-11-17

    REFRESH Loot and an Introduction to Private Foundation Rules - Part 2

    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.

    25 min
  5. REFRESH Loot and an Introduction to Private Foundation Rules - Part 1

    2025-11-10

    REFRESH Loot and an Introduction to Private Foundation Rules - Part 1

    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.

    26 min
  6. REFRESH Key Questions To Ask When Launching a New Charitable Corporation

    2025-11-03

    REFRESH Key Questions To Ask When Launching a New Charitable Corporation

    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.

    19 min
  7. Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity

    2025-10-27

    Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity

    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.

    23 min

About

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.