Cynthia Rowland

Cynthia Rowland

Farella Braun + Martel LLP

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Fraud Risks at Nonprofit Organizations - Part 1 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 94 is the first in a series of episodes where we look at fraud and fraud risks at nonprofit organizations. With the expert insight of Sly Atayee, a director at...more

9/9/2024  /  Anti-Fraud Provisions , Charitable Donations , Charitable Organizations , Fraud , Nonprofits , Risk Mitigation , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in Colorado and Wyoming [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 14th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier...more

8/21/2024  /  Charitable Organizations , Corporate Governance , Filing Requirements , Nonprofits , Tax Exempt Entities

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 Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 90 is a refresh of the third of the original episodes published in the summer of 2022. During these dog days of summer, it's a good time to bring back some of...more

8/20/2024  /  Board of Directors , Charitable Organizations , Corporate Governance , Nonprofits , Tax Exempt Entities

REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who’s Who of Nonprofit Governance [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, we refresh our earliest episodes on nonprofit basics. During these dog days of summer, it's a good time to bring back some of our early...more

8/20/2024  /  Board of Directors , Charitable Organizations , Corporate Governance , Nonprofits , Tax Exempt Entities

REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal... [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, Cynthia Rowland refreshes several of the show's earliest episodes. During these dog days of summer, it’s a good time to bring back some of our...more

8/20/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Nonprofits , Tax Exempt Entities

Expedited Review of IRS Applications for Recognition of Exempt Status [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In Episode 87, Cynthia Rowland covers the rules that apply to a new charitable organization that wants expedited review of its application for recognition of exempt...more

7/17/2024  /  Charitable Organizations , Charitable Purpose , Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in New Mexico and Utah [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 13th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we addressed...more

7/15/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

Back to Compliance: Reinstating Tax-Exempt Status for a Charity [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 85, Cynthia Rowland addresses the steps needed when a charitable organization has its tax-exempt status revoked by the IRS for failure to file the required...more

7/15/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in Oklahoma and Texas [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 83 is the 12th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

6/12/2024  /  Filing Requirements , IRS , Nonprofits , Tax Exempt Entities

Advice for Nonprofit Investment Committees From an Investment Advisor June 3, 2024 Podcast [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 82, we revisit the duties of directors in managing investment assets. Joining Cynthia Rowland today is Jennifer Nelson, Senior Wealth Manager with BNY...more

6/4/2024  /  Charitable Organizations , Corporate Governance , IRS , Nonprofits , 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

IRS Dirty Dozen Warnings on Charitable Scams [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland highlights some tax schemes designed to exploit both taxpayers and the Treasury. The Internal Revenue Service just wrapped up the 2024...more

5/7/2024  /  Charitable Donations , Charitable Organizations , IRS , Nonprofits , Tax Exempt Entities , Tax Planning

Nonprofit Quick Tip: State Filings in Kentucky and Tennessee [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

5/1/2024  /  Charitable Organizations , Charitable Trusts , Electronic Filing , Filing Requirements , Nonprofits , Required Forms , 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

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

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
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