EO Radio Show Farella Braun + Martel LLP

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 Attorney General rulemaking has just become final, and several of the new provisions of Title 11 of the California Code of Regulations (CCRs) became effective March 26, 2024. Additional provisions will become effective on June 12, 2024 and January 1, 2025.
Today, we cover the details of the reporting obligations, due diligence for the platforms, disclosure and consent requirements, and recordkeeping recommendations for charitable fundraising platforms and platform charities.
Show Notes:
YouTube channel: www.youtube.com/@farellabraunmartel/podcasts
California Attorney General Website page for Charitable Fundraising Platforms (Including Crowdfunding): oag.ca.gov/charities/pl
Form PL-1 oag.ca.gov/system/files/media/PL-1.pdf
Form PL-2 oag.ca.gov/system/files/media/PL-2.pdf
Form PL-3 oag.ca.gov/system/files/media/pf-form-PL-3.pdf
Form PL-4 oag.ca.gov/system/files/media/pf-form-PL-4.pdf
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. 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 nationwide interest. The California Attorney General's rulemaking has just become final, and several new provisions of the California Code of Regulations became effective on March 26, 2024. Additional provisions will become effective on June 12, 2024 and January 1, 2025. In part one, I introduce key concepts and definitions. 
Resources: 
YouTube channel: https://www.youtube.com/@farellabraunmartel/podcasts
California Attorney General Website page for Charitable Fundraising Platforms (Including Crowdfunding): https://oag.ca.gov/charities/pl
California Code of Regulations: Definitions Regarding Charitable Fundraising Platforms and Platform Charities
EO Radio Show #29: Nonprofit Basics: What You Need To Know About Expenditure Responsibility
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. 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 South Carolina. You can find all the prior episodes on our website or on the Farella YouTube channel, where there is a playlist just for state filing requirements. We’ll work our way through the rest of the states in future episodes. 
Resources: 
YouTube channel: www.youtube.com/@farellabraunmartel/podcasts
EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who’s Who of Nonprofit Governance
North Carolina:
North Carolina Secretary of State Nonprofit Organizations Search: North Carolina Secretary of State Charities & Fundraisers Search (sosnc.gov)
North Carolina Secretary of Business Domestic Registrations: https://www.sosnc.gov/divisions/business_registration
North Carolina current entity database: https://www.sosnc.gov/online_services/search/by_title/_Business_Registration
North Carolina Domestic Nonprofit Forms Index: https://www.sosnc.gov/forms/by_title/_Business_Registration_Nonprofit_Corporations
North Carolina Secretary of Business Foreign Registrations: https://www.sosnc.gov/Guides/register_a_foreign_business
North Carolina Foreign Registration Forms Index: https://www.sosnc.gov/Guides/register_a_foreign_business/requirements
North Carolina Document Online Submission Portal: https://www.sosnc.gov/Guides/online_submission_Of_business_filings
North Carolina Processing Times: https://www.sosnc.gov/Guides/online_submission_Of_business_filings/choose_the_examination_method
North Carolina Annual Report FAQ: https://www.sosnc.gov/frequently_asked_questions/by_title
North Carolina Secretary of State Charities Division: https://www.sosnc.gov/divisions/charities
North Carolina Secretary of State Charities Licensing: https://www.sosnc.gov/divisions/charities/licensing
North Carolina Charities Forms: https://www.sosnc.gov/forms/by_title/_Charities_Charities_Sponsors
North Carolina Charities FAQ: https://www.sosnc.gov/frequently_asked_questions/by_title/_charities_general_public
North Carolina Department of Revenue: https://www.ncdor.gov/
North Carolina Sales Tax Exemption FAQ: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sale-and-purchase-exemptions
South Carolina:
South Carolina Secretary of State Charities, Professional Fundraisers and Raffles search: https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/search-charities
South Carolina Secretary of State Business Division website: https://sos.sc.gov/online-filings/business-entities
South Carolina Business Entities Online website: https://businessfilings.sc.gov/businessfiling
South Carolina Business Entities FAQ: https://sos.sc.gov/faqs-about-business-entities
South Carolina Secretary of State business resources: https://sos.sc.gov/business-resouces
South Carolina current entity database: https://businessfilings.sc.gov/BusinessFiling/Entity/Search
South Carolina Forms and Fees Schedule: https://businessfilings.sc.gov/BusinessFiling/Home/CategorizedForms
South Carolina CL-1 Initial Report form and instructions: https://dor.sc.gov/forms-site/Forms/CL1.pdf
South Carolina Department of Revenue Annual Filing FAQ: https://dor.sc.gov/tax/eleemosynary
South Carolina Secretary of State Division of Public Charities: https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities
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. 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 for nonprofit and private clients. She will update us on what’s new in California and federal laws that employers need to think about. She also provides some tips on how to think about risk management and employment law compliance now that remote work is here to stay—and even small nonprofit organizations often need to navigate employment laws in several jurisdictions.  
Resources: 
Holly Sutton bio
Farella Employment Law Symposium YouTube playlist
Farella employment law publications
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. 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 prudent investment, a program-related investment, or a mission-related investment. This episode unpacks the rules around each term, covering a basic explanation of “prudent investment,” “PRI,” and “MRI.” The episode concludes with recommendations for ensuring that a private foundation’s investments qualify as PRIs and best practices for developing an investment policy statement that covers the overall portfolio investment policy statement.
Resources:
Farella YouTube channel: www.youtube.com/@farellabraunmartel/podcasts
EO Radio Show #16: Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics For ESG Investors
EO Radio Show #35: Hot Topic: UPMIFA in the Context of Financial System Instability
IRS Issue Podcasts for charities: www.stayexempt.irs.gov/home/resource-library/issue-podcasts
Instructions for 990PF: www.irs.gov/pub/irs-pdf/i990pf.pdf
IRS pages on Expenditure Responsibility and Program Related Investments: 
www.irs.gov/charities-non-profits/private-foundations/terms-of-grants-private-foundation-expenditure-responsibility
www.irs.gov/charities-non-profits/private-foundations/terms-of-program-related-investments-private-foundation-expenditure-responsibility
www.irs.gov/charities-non-profits/private-foundations/violations-of-expenditure-responsibility-requirements-private-foundations
UPMIFA Documents: www.uniformlaws.org/committees/community-home?CommunityKey=043b9067-bc2c-46b7-8436-07c9054064a3
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. 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 California. In other episodes, we focused on the state filings in Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, and New Hampshire.
With the help of Joe Hilliard, Senior Paralegal at Farella Braun + Martel, today we move south to look at the basic state filing requirements for nonprofit corporations operating in Florida and Louisiana. We’ll work our way through the rest of the states in future episodes.
Resources:
YouTube channel: https://www.youtube.com/@farellabraunmartel/podcasts
For Florida:
Florida Department of State Corporations page: https://dos.fl.gov/sunbiz/
Florida's current entity database: https://search.sunbiz.org/Inquiry/CorporationSearch/ByName
Florida Department of State Nonprofits formation FAQ: https://dos.fl.gov/sunbiz/start-business/efile/fl-nonprofit-corporation/
Florida Corporations Form Index: https://dos.fl.gov/sunbiz/forms/corporations/
Florida Domestic Nonprofit Articles of Incorporation Instructions: https://dos.fl.gov/sunbiz/start-business/efile/fl-nonprofit-corporation/instructions/
Florida Domestic Nonprofit Articles of Incorporation Form: https://form.sunbiz.org/pdf/cr2e006.pdf
Florida Application by a Foreign Not for Profit Corporation for Authorization to Conduct its Affairs Form: https://form.sunbiz.org/pdf/cr2e021.pdf
Florida Nonprofit Annual Report FAQ: https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
Florida Annual Report Instructions: https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/instructions/
Florida Processing Dates: https://dos.fl.gov/sunbiz/document-processing-dates/
Florida Solicitations of Contributions FAQ: https://www.fdacs.gov/business-services/solicitation-of-contributions
Florida Charitable Organization Lookup: https://csapp.fdacs.gov/CSPublicApp/CheckACharity/CheckACharity.aspx
Florida Department of Revenue: https://floridarevenue.com/Pages/default.aspx
Florida Sales Tax Exemption Application FAQ and Application: https://floridarevenue.com/Forms_library/current/dr5.pdf
For Louisiana:
Louisiana Secretary of State Corporations Division website: https://www.sos.la.gov/BusinessServices/Pages/default.aspx
Louisiana geauxBIZ website: https://geauxbiz.sos.la.gov/
Louisiana Secretary of State business formations FAQ page: https://www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.aspx
Louisiana Secretary of State FAQ: https://www.sos.la.gov/BusinessServices/FileBusinessDocuments/FrequentlyAskedQuestions/Pages/default.aspx?OwnershipName=FileBusinessDocuments&faqid=0
Louisiana current entity database: https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx
Louisiana Forms and Fees Schedule: https://www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsAndFeeSchedule/Pages/default.aspx
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.