Cynthia Rowland

Cynthia Rowland

Farella Braun + Martel LLP

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REFRESH Nonprofit Basics: Insider Transactions and Nonprofits [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections pertinent to business...more

4/15/2025  /  California , Corporate Governance , Excise Tax , Internal Revenue Code (IRC) , Nonprofits , Private Foundations , Public Charities , Reporting Requirements , Tax Exempt Entities

Nonprofit Basics: IRS 10-Course Charity Workshop [Audio]

In today's EO Radio Show episode, Cynthia Rowland reports on the IRS' recent promotion of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal...more

3/10/2025  /  501(c)(3) , Charitable Organizations , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities , Tax Planning

Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

1/24/2025  /  501(c)(3) , Charitable Organizations , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities

Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

1/10/2025  /  501(c)(3) , Internal Revenue Code (IRC) , Nonprofits , Tax Exemptions , Tax Planning , Unrelated Business Income Tax

Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

1/10/2025  /  501(c)(3) , Income Taxes , Internal Revenue Code (IRC) , Nonprofits , Tax Exempt Entities , Tax Exemptions , Tax Planning

Nonprofit Quick Tip: State Filings in North Carolina and South Carolina [Audio]

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

4/4/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability , Tax Planning

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy [Audio]

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

2/8/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy... [Audio]

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

2/8/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Filing Requirements , Internal Revenue Code (IRC) , IRS , Private Foundations , Tax Exempt Entities , Tax Liability

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Candidate Campaign Intervention [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and this is episode 66 of EO Radio Show. Happy New Year to all of you! As most listeners are undoubtedly aware, 2024 is an election year, and that...more

2/8/2024  /  501(c)(3) , Charitable Organizations , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities , Tax Liability

Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Today, Cynthia Rowland talks about the meaning of expenditure responsibility or ER grants made by private foundations. The term expenditure responsibility refers to...more

10/26/2023  /  Filing Requirements , Internal Revenue Code (IRC) , IRS , Nonprofits , Tax Exempt Entities

Nonprofit Basics: Document Retention Policies and Subpoenas, and a Conversation With Aviva Gilbert on Why Good Policies Matter [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this Nonprofit Basics episode, Cynthia Rowland and Aviva Gilbert cover record retention policies, document destruction schedules, and why they matter. You may have...more

10/11/2022  /  Document Destruction , Document Retention Policies , Form 990 , Internal Revenue Code (IRC) , IRS , Tax Planning

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to... [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the third of a three-part series on election year activities for public charities and private foundations. Part 3 addresses private...more

9/20/2022  /  501(c)(3) , Internal Revenue Code (IRC) , Lobbying , Private Foundations , Public Charities

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by... [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the second of a three-part series on election year activities for public charities and private foundations. Part 1 addressed the...more

9/6/2022  /  501(c)(3) , Internal Revenue Code (IRC) , Lobbying , Private Foundations , Public Charities

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, Cynthia Rowland...more

8/30/2022  /  501(c)(3) , Internal Revenue Code (IRC) , Political Campaigns , Political Candidates , Private Foundations , Public Charities

Final Regulations Provide Guidance for Private Foundations Making Foreign Grants

When making grants to foreign organizations, private foundations must conduct costly and time-consuming expenditure responsibility, unless the foundation makes a good faith determination that the foreign organization is...more

9/29/2015  /  Charitable Donations , Cross-Border Transactions , Equivalency Determinations , Foreign Entities , Grants , Internal Revenue Code (IRC) , IRS , Public Charities , U.S. Treasury
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