Cynthia Rowland

Cynthia Rowland

Farella Braun + Martel LLP

Contact
View Bio
RSS

Latest Publications

Share:

Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements [Audio]

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

2/14/2024  /  Charitable Donations , Charitable Organizations , IRS , Nonprofits , Private Foundations , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in Rhode Island and New Hampshire [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the eighth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland and...more

2/9/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

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

The New Proposed Regulations on DAFs: Taxable Distributions and the Penalty Tax [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, the final episode on the new DAF regulations, Cynthia Rowland takes a close look at the new Proposed Regulations 53.4966-2 and -5, which cover the...more

12/21/2023  /  Charitable Donations , Charitable Organizations , IRS , Proposed Regulation , Tax Deductions , Tax Exempt Entities , Tax Planning

Exceptions to the DAF Definition Under the Proposed Regulations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 64 continues the exploration of the new proposed regulations important to the administration of Donor Advised Funds. The Internal Revenue Service and the...more

12/20/2023  /  Charitable Deductions , Charitable Donations , Charitable Organizations , Donor-Advised Funds (DAFs) , IRS , Tax Exempt Entities

New Proposed Regulations Defining Donor Advised Fund Terms [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 63 explores new proposed regulations important to the administration of Donor Advised Funds (DAFs). The Internal Revenue Service and the Treasury Department...more

12/11/2023  /  Charitable Deductions , Charitable Donations , Charitable Organizations , Donor-Advised Funds (DAFs) , Fund Managers , IRS , Proposed Regulation

An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal Revenue Service and the...more

12/5/2023  /  Donor-Advised Funds (DAFs) , Excise Tax , IRS , Proposed Regulation , Public Charities , Tax Exempt Entities , U.S. Treasury

In the Weeds With New Supporting Organization Regulations [Audio]

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

11/22/2023  /  501(c)(3) , Charitable Donations , Charitable Organizations , Charitable Purpose , IRS , Nonprofits , Private Foundations , Tax Exempt Entities

Refresh: Setting up a New Charity for Disaster Relief [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 60 of EO Radio Show. This week's episode is a refresh of episode 10, first recorded on July 3, 2022. Episode 10 provided a...more

11/16/2023  /  Charitable Organizations , Corporate Governance , Exempt Organizations , Nonprofits , Relief Measures

Nonprofit Quick Tip: State Filings in Maine and Vermont [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 59 is the seventh in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. In...more

11/1/2023  /  Corporate Governance , Filing Requirements , Nonprofits , Registration Requirement , Tax Exempt Entities

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

What Nonprofit Leaders Need To Know About the Corporate Transparency Act [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today on EO Radio Show, we are discussing a new law that will have implications for many nonprofit organizations, especially those with...more

10/17/2023  /  Beneficial Owner , Corporate Governance , Corporate Transparency Act , Disclosure Requirements , Financial Institutions , FinCEN , Nonprofits , Reporting Requirements

What Nonprofit Board Leadership Needs To Know About Internal Investigations [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we'll cover an important governance topic for all nonprofit organizations. That is, what leadership needs to know about internal...more

10/12/2023  /  Chief Compliance Officers , Compliance , Internal Investigations , Policies and Procedures , Risk Assessment , White Collar Crimes

Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 55 is the sixth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. In...more

10/2/2023  /  Corporate Governance , Exempt Organizations , Filing Requirements , IRS , Nonprofits , Tax Exemptions

Nonprofit Tenants and Lease Agreements: Best Practices and Pitfalls to Avoid [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are again lucky to have Farella real estate partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants. In...more

9/22/2023  /  Commercial Leases , Commercial Property Owners , Commercial Tenants , Landlords , Nonprofits , Rental Property

[Event] An Entertaining Look at International Philanthropy in the Netflix Film Holiday in the Wild - October 12th, San Francisco,...

Join us for a fun look at clips from the Netflix movie Holiday in the Wild, and an engaging conversation about cross border philanthropy and its immense importance to a global ecosystem of positive change. We will use the...more

9/21/2023  /  Charitable Donations , Charitable Organizations , Continuing Legal Education , Cross-Border , Events , Philanthropy

Real Estate Leasing Tips for Nonprofits [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we are lucky to have Farella real estate partner Quinn Arntsen with us to talk about leasing issues for nonprofit tenants. Leasing real...more

9/13/2023  /  Commercial Leases , Leases

Nonprofits’ Use of Artificial Intelligence Systems: Intellectual Property and Data Privacy Concerns

In today's rapidly changing technological landscape, artificial intelligence (AI) is making headlines and being discussed constantly. To be sure, AI provides a powerful tool to nonprofits in creating content and exploiting...more

9/7/2023  /  Artificial Intelligence , Charitable Organizations , Copyright , Copyright Infringement , Copyright Ownership , Data Collection , Data Privacy , Intellectual Property Protection , Popular , Privacy Concerns , Right of Publicity , Shareholders , User-Generated Content

Nonprofit Quick Tip: Registration in New York and New Jersey [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fifth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of...more

8/29/2023  /  Charitable Organizations , Corporate Governance , Filing Requirements , New Jersey , New York , Nonprofits , Registration Requirement , Tax Exempt Entities

Nonprofit Basics: How To Wind up a California Charity [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 49 of EO Radio Show summarizes the steps to wind up a charity that is a nonprofit corporation registered and operating in California....more

8/24/2023  /  B Corporation , California , Charitable Organizations , Corporate Governance , Corporations Code , Dissolution , Nonprofits , Public Benefit Corporation

Artificial Intelligence: What Nonprofits Need to Know [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and I'm happy to have my Farella colleague Nate Garhart back for a chat about artificial intelligence and what nonprofits need to know when using...more

8/18/2023  /  Artificial Intelligence , Charitable Organizations , Innovative Technology , Machine Learning , Risk Management

Nonprofit Quick Tip: State Filings in Alaska and Hawaii [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. Today, with the...more

8/14/2023  /  501(c)(3) , Business Entities , Business Formation , Corporate Entities , Corporate Governance , Nonprofits , Registration Requirement , Tax Exempt Entities

Independent Audits of Nonprofit Organizations With Douglas Cook [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofit organizations are required to have their financial statements audited by an independent certified public accountant. For example, a nonprofit charity...more

8/14/2023  /  Accountants , Accounting , Accounting Standards , Audits , Charitable Organizations , Independent Audits , Nonprofit Research Organizations
140 Results
 / 
View per page
« Previous
Page: of 6
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide