EO Radio Show

Farella Braun + Martel LLP
EO Radio Show

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. Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules

    14 DE OUT.

    Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules

    Welcome to EO Radio Show—Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode introduces several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the antiterrorism rules, income tax withholding rules, and special rules for private foundations. These "basics" episodes touch on the rules for U.S. charitable organizations that make grants to organizations or individuals not resident in the United States. Grantmakers need to be aware of a couple of general requirements, and private foundations also have an extra set of concerns to ensure that the expenditure outside the United States is not penalized as a taxable expenditure. The private foundation grantmakers also want to be sure that the expenditure does count towards its minimum distribution requirement. I'll start this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic. In the next episode of this series, I'll provide a brief overview of the income tax withholding rules that apply to payments for services that come into play when making a grant to an international organization that may provide some services in the United States. The third installment of this series will focus specifically on the special private foundation rules, expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations. Show Notes: Farella YouTube podcast channel FINCEN Patriot Act Page OFAC Search Tool Anti-Terrorism Best Practices Treasury's November 8, 2002 release of voluntary best practices guidelines for U.S.-based charities in avoiding terrorist financing. (For Treasury's Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-based Charities, see Doc 2002-25472 (7 original pages) [PDF] or 2002 TNT 221-17) 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.

    14min
  2. 098: Ask a Certified Fraud Examiner Q&A

    7 DE OUT.

    098: Ask a Certified Fraud Examiner Q&A

    Welcome to EO Radio Show—Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner. In episode 94, we started with case studies of fraud at nonprofit organizations. Then, in episode 95, we discussed three immediate steps an organization can take to mitigate fraud risks. In episode 96, Sly walked us through several big-picture fraud prevention techniques for exempt organizations. Today, we wrap up the series with an "ask a certified fraud examiner" session to answer listener questions sent to our EORadioShow@fbm.com mailbox. Show Notes: Farella YouTube podcast channel Sly Atayee, Director, BDO USA, Certified Fraud Examiner ACFE - Overview of the fraud triangle: Fraud 101: What Is Fraud? ACFE - Occupational Fraud 2024: A Report to the Nations ACFE – Fraud Risk Management Tools COSO Integrated Internal Control Framework Executive Summary EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 EO Radio Show #96: Fraud Prevention Techniques for Nonprofit Organizations - Part 3 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.

    20min
  3. Nonprofit Quick Tip: Corporate Filings in Washington, D.C.

    30 DE SET.

    Nonprofit Quick Tip: Corporate Filings in Washington, D.C.

    Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 97 is the 15th 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 look at the basic filing requirements for nonprofit corporations operating in Washington, D.C., which is not a state but does have incorporation and foreign registration rules for businesses operating there. 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. Other episodes have focused on the filings in Nevada and Arizona, Washington state and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, and last month, Colorado and Wyoming. Show Notes: Farella YouTube podcast channel Resources for Washington, D.C.: DC Department of Licensing and Consumer Protection Front Page: https://dlcp.dc.gov/ DC Corporate Registration Front Page: https://dlcp.dc.gov/node/1614386 DC Online Filings Portal: https://corponline.dcra.dc.gov/Home.aspx/Landing DC Forms Database: https://dlcp.dc.gov/node/1622531 DC Business Registrations FAQ: https://dlcp.dc.gov/page/corporations-division-business-registration-faqs DC Domestic Nonprofit FAQ: https://dlcp.dc.gov/node/1619136 DC Domestic Nonprofit Articles of Incorporation Form: https://dlcp.dc.gov/node/1622461 DC Foreign Registration Statement: https://dlcp.dc.gov/node/1622276 DC Fee Schedule, including expedited fees: https://dlcp.dc.gov/node/1621901 DC Nonprofit Fee Schedule: https://dlcp.dc.gov/node/1621926 DC Business Licensing Division Home Page: https://dlcp.dc.gov/service/business-licensing-division DCLP Charitable Services Business Home Page:  https://dlcp.dc.gov/node/1618416 DC Business Center Online Portal: https://mybusiness.dc.gov/login DC Office of Tax and Revenue Exempt Organizations FAQ: https://otr.cfo.dc.gov/page/exempt-organizations-frequently-asked-questions-faqs DC Office of Tax and Revenue Page: https://mytax.dc.gov/ DC Clean Hands FAQ: https://dlcp.dc.gov/node/1621021 DC Obtaining Clean Hands FAQ: https://otr.cfo.dc.gov/page/certificate-clean-hands 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.

    17min
  4. Fraud Prevention Techniques for Nonprofit Organizations - Part 3

    23 DE SET.

    Fraud Prevention Techniques for Nonprofit Organizations - Part 3

    Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episodes where we were looking at real-life case studies of fraud at nonprofits, and some concrete steps an organization can take immediately to mitigate fraud risks. In this episode, we wrap up our discussion on fraud prevention techniques with a close look at building an effective system of internal controls. Our last episode in the series, "Ask a Certified Fraud Examiner," will answer listener questions. Please email them to eoradioshow@fbm.com. Show Notes: Sly Atayee, Director, BDO USA, Certified Fraud Examiner COSO Integrated Internal Control Framework Executive Summary Overview of the fraud triangle: Fraud 101: What Is Fraud? EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - 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.

    23min
  5. Nonprofit Basics: Procedures for Changing Public Charity Status

    26 DE AGO.

    Nonprofit Basics: Procedures for Changing Public Charity Status

    Welcome to EO Radio Show - Your Nonprofit Legal Resource. This technical episode addresses the procedures for changing the classification of an organization described in Internal Revenue Code Section 501(c)(3) as a private foundation or one of the many different types of public charities. From time to time, charitable organizations described in Section 501(c)(3) need or want to change their classification, either because they have attained sufficient support to be classified as publicly supported so they don’t want to be classified as private foundations, they aren’t able to generate sufficient public support to meet the requirements for public charity status, or governance document changes have caused a change in supporting organization classification. Or, in many cases, they were simply misclassified from the outset. Show Notes: Farella YouTube podcast channel EO Radio Show - EP 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity EO Radio Show - EP 23: Nonprofit Basics: Supporting Organizations - Part 1 EO Radio Show - EP 24: Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations EO Radio Show - EP 61: In the Weeds With New Supporting Organization Regulations Instructions for Form 8940 (Print version PDF) Pay.gov Current Form 8940 user fee information Pub. 557, Tax-Exempt Status for Your Organization Pub. 598, Tax on Unrelated Business Income of Exempt Organizations 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.

    20min
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Sobre

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.

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