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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

Understanding the Form 990-PF With Guest Tracy Hom [Audio]

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

7/13/2023  /  IRS , Nonprofits , Private Foundations

Charitable Bequests With Guest Stephanie Hood [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Our charity clients often come to us with a request to help a major donor think about a special gift to the charity, and sometimes we also get pulled in to help the...more

Nonprofit Quick Tip: State Filings in Washington and Oregon [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. In episode 38,...more

6/23/2023  /  Nonprofits , Oregon , Registration , Washington

Nonprofit Basics: Meeting Minutes Best Practices [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on documenting decisions made at meetings of a nonprofit organization's board of directors or trustees. While everyone who attends a board meeting...more

Nonprofit Basics: Federal Tax Filing Deadlines and Penalties [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations. Most charitable...more

Nonprofit Quick Tip: Nevada and Arizona Nonprofit Corporation Registration and Annual Filings [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the second in our series of quick tip episodes starting with the details of state registrations of nonprofit corporations. In episode 38, Cynthia...more

Hot Topic: Key Issues for Nonprofit Creditors Dealing With Distressed Businesses [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode covers important issues for nonprofits dealing with distressed businesses, such as their landlords or tenants, other kinds of contract counterparties,...more

Nonprofit Quick Tips: Secretary of State Filings in California and Delaware [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the first in a series of quick tip episodes, starting with the details of state registration of nonprofit corporations. With the help of our paralegal, Joe...more

5/25/2023  /  California , Delaware , Nonprofits

Are You Ready? Steps for Launching a New Charitable Corporation [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on the key questions to ask when a founder has that fire in the belly and is ready to create a new charity as an independent charitable entity....more

How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this podcast episode, Cynthia Rowland covers a niche topic and a special structure allowing certain nonprofits to have an outsized impact on improving their...more

Hot Topic: UPMIFA in the Context of Financial System Instability [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. A really hot topic right now is the duty of care for directors and trustees of charities in a time of volatility in the investment markets in general, and turmoil, or...more

Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the third in a series discussing insider transactions by exempt organizations. In this episode, Cynthia Rowland looks closely at best practices for...more

Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the second in a series discussing insider transactions. In episode 32, Cynthia Rowland gave a general overview of the federal laws regulating the...more

Nonprofit Basics: Insider Transactions and Nonprofits – What’s the Big Deal? [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the first in a series of episodes covering the federal and state laws that apply to business transactions between a nonprofit and its insiders such as...more

Nonprofit Basics: Set-Asides As Qualifying Distributions [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland expands on an important concept that often comes up for private foundations when addressing the rules that require use of a minimum...more

Nonprofit Basics: Private Foundation Minimum Distribution Requirements [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Private foundations are required to spend a minimum amount each year for charitable purposes, which is known in the industry as the minimum distribution requirement....more

Nonprofit Basics: What You Need To Know About Expenditure Responsibility [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Have you ever heard the phrase, “you’ll have to exercise expenditure responsibility as a condition for giving or receiving a grant,” and then decided to just go do...more

2/14/2023  /  Capital Expenditures , IRS , Nonprofits

California’s New Pay Transparency Law and Nonprofits [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Every January brings a slew of new laws that take effect at the federal and state level, and it seems that there are always new laws that affect the employer-employee...more

Privacy Policy Best Practices for Nonprofits [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, Cynthia Rowland and Nate Garhart discuss privacy laws and how they affect website content development and online activities by nonprofits. They begin...more

Nonprofit Websites and Terms of Use - Best Practices and Common Pitfalls [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Happy New Year, everyone! In episode 26, Cynthia Rowland and her guest Nate Garhart discuss websites and terms of use and the legal concepts relevant to nonprofits...more

1/18/2023  /  Nonprofits , Websites

Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity. All supporting organizations must pass an organizational...more

Nonprofit Basics: Supporting Organizations - Part 1 [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the first of two parts that discuss the definition of supporting organizations as a special type of public charity. All supporting organizations must...more

1/10/2023  /  Nonprofits , Public Charities

Loot and Private Foundation Rules - Part 2 [Audio]

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

Loot and Private Foundation Rules – Part 1 [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I bring you what we hope to be the first in an occasional series of reviews of popular media,...more

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