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: International Grantmaking Part 3 -Special Rules for Private Foundations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities...more

11/15/2024  /  Anti-Terrorism Financing , Charitable Organizations , International Tax Issues , Nonprofits , Private Foundations , Tax Exempt Entities

Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and...more

10/30/2024  /  Charitable Donations , Charitable Organizations , Income Taxes , IRS , Nonprofits , Patriot Act , Private Foundations , Tax Exempt Entities , Tax Planning

Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules [Audio]

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...more

10/17/2024  /  Anti-Terrorism Financing , Charitable Organizations , Grants , Nonprofits , Patriot Act , Private Foundations , Tax Planning

REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity [Audio]

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

8/20/2024  /  501(c)(3) , Charitable Donations , Charitable Organizations , Charitable Purpose , IRS , Nonprofits , Private Foundations , Tax Exempt Entities

REFRESH: Loot and Private Foundation Rules – Part 2 [Audio]

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

6/3/2024  /  Charitable Donations , Charitable Organizations , Filing Requirements , IRS , Private Foundations , Tax Exempt Entities , Tax Liability , Tax Planning

REFRESH: Loot and Private Foundation Rules – Part 1 [Audio]

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

5/16/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Nonprofits , Private Foundations , Tax Exempt Entities

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

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

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

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

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

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

12/20/2022  /  Charitable Donations , Charitable Organizations , Private Foundations , Public Charities

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

12/20/2022  /  Charitable Donations , Private Foundations , Public Charities

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

Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity [Audio]

Welcome to EO Radio Show. This nonprofit basics episode is intended to help a founder of a new charity to navigate the complex rules that describe a public charity. Many people think that the designation 501(c)(3) means an...more

8/26/2022  /  501(c)(3) , Form 1023 EZ , IRS , Private Foundations , Public Charities , Tax Exempt Entities

[Webinar] Election Year Issues for Private Foundations and Public Charities - April 21st, 3:30 pm - 5:00 pm PST

Public and private foundations may support nonpartisan election-related activities, but only in limited ways and amounts. Join our interactive live discussion as we cover the federal and California tax rules that apply to...more

3/30/2022  /  Charitable Organizations , Continuing Legal Education , Lobbying , Political Campaigns , Private Foundations , Public Charities , Tax Planning , Webinars

[Event] Policy Advocacy and Lobbying by Public Charities and Private Foundations: Do's, Don'ts and Depends - October 24th, San...

Join us as we cover the federal and California tax rules that apply to public charities and private foundations engaged in political advocacy work, whether involving candidate campaigns, legislative lobbying, or...more

10/7/2019  /  Campaign Contributions , Continuing Legal Education , Events , Federal Taxes , Lobbying , Political Campaigns , Private Foundations , Public Charities , State Taxes , Tax Liability , Tax Planning
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