REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH: Loot and Private Foundation Rules – Part 2
REFRESH: Loot and Private Foundation Rules – Part 1
Nonprofit Quick Tip: State Filings in North Carolina and South Carolina
Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy Rules for Public Charities
In the Weeds With New Supporting Organization Regulations
Understanding the Form 990-PF With Guest Tracy Hom
Loot and Private Foundation Rules - Part 2
Loot and Private Foundation Rules – Part 1
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
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
Hedge Fund Guy and the Terrible, Horrible, No Good Very Bad Statue
Podcast: Key ESG Considerations for Family Offices and Foundations
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to...more
As counsel for many socially-conscious businesses, perhaps the most frequent early-stage question we field from entrepreneurs is whether they should organize their business as a traditional business entity (such as a...more
In a case that has been closely watched by the charitable sector, on June 3, 2024, the U.S. Court of Appeals for the 11th Circuit issued a decision blocking a race-based grant program that provided funds and mentorship to...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, we refresh EO Radio Show episode 22, the second of our two episodes exploring private foundation rules using commentary on the comic Apple TV+ series...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I'm happy to refresh EO Radio Show episode 21, the first of our two episodes exploring private foundation rules using the Apple TV+ series Loot,...more
The Internal Revenue Service (IRS) held a hearing on May 6–7, 2024 on the proposed regulations for donor-advised funds (REG-142338-07) issued by the agency in November 2023. More than 150 organizations provided comments on...more
When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset...more
Welcome to the spring edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. In this issue, we analyze charitable deductions and required recordkeeping...more
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. Today, Cynthia Rowland and Joe...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Here we are, solidly in the 2024 election year, and that means that private foundations need to refresh their understanding of election year issues for organizations...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of...more
Similar to the controlling beneficiary regulation in Mexico, next year the United States will enter into force a new obligation for most U.S. companies, including those with Mexican shareholders, to report information about...more
Recognised as a global leader in private client advice, our Cayman Islands and British Virgin Islands (BVI) Private Client & Trust teams have been working with clients in the Middle East for decades. Our experienced team of...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last...more
Welcome to the first edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. ...more
Many high-net-worth individuals and families use a private trust company (PTC) when looking to structure their family wealth. Given that settlors of trusts are sometimes reluctant to relinquish control over the assets...more
On October 11, 2023 the Minnesota Supreme Court issued an opinion in Schneider v. Children’s Health Care holding that the Minnesota Health Records Act (“MHRA”) provision allowing health care providers to release health...more
Private foundations are a favored vehicle for many charitably inclined clients — particularly those who seek to take a hands-on approach to their charitable mission while establishing a lasting legacy for their families....more
Many philanthropically minded clients have established their own private foundations to support charitable causes they believe in now, and to serve as a vehicle for giving for future generations of their family. While many...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. The IRS Form 990-PF is a complicated federal information return that the Internal Revenue Code requires every private foundation to file annually. For this episode,...more
You may already know about many of the amazing things the North Shore Land Alliance has done to protect our beloved Long Island. The mission of the Land Alliance is: “To conserve and safeguard Long island’s natural and...more
Charitable bequests are an essential aspect of philanthropic planning for high net worth individuals. When engaging in conversations with philanthropic clients, it is crucial to help them determine suitable assets for...more
One of the easiest ways to give to charity and one of the best-kept “secrets” is to open a fund at the Long Island Community Foundation (LICF). A community foundation is a public charity that connects you to a variety of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I finish our conversation about the first season of the Apple TV+ series Loot starring Maya Rudolph....more