News & Analysis as of

Exempt Organizations

Farella Braun + Martel LLP

Charities Exiting California: Paperwork, Pitfalls, and Patience

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 151 of EO Radio Show. Today, I'm joined by my colleague, Joe Hilliard, for our review of the common pitfalls charities and...more

Farella Braun + Martel LLP

2026 IRS Dirty Dozen: Key Scams to Watch For

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Each year, the IRS publishes a "Dirty Dozen" list of fraud schemes targeting unsuspecting taxpayers. Seven of the items on the IRS's 2026 list are of particular...more

Farella Braun + Martel LLP

Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 149 of EO Radio Show provides a checklist for developing or improving the diligence checklist for grantmaking charities. Some...more

Farella Braun + Martel LLP

Top 10 Compliance Best Practices for Nonprofits

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and as 2025 draws to a close, it seems to me that this is a good time to share my year-end thoughts on important annual governance...more

Farella Braun + Martel LLP

REFRESH Loot and an Introduction to Private Foundation Rules - Part 2

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I’m Cynthia Rowland, and in episode 143 of the EO Radio Show, I revisit episode 22, the second of two episodes from several years ago that explore the rules...more

Farella Braun + Martel LLP

REFRESH Loot and an Introduction to Private Foundation Rules - Part 1

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago...more

Farella Braun + Martel LLP

REFRESH Key Questions To Ask When Launching a New Charitable Corporation

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 141 is a refresh of episode 37, covering key questions to ask when thinking about launching a new charitable...more

Farella Braun + Martel LLP

Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity

Welcome to EO Radio Show – Your Nonprofit Legal Resource. As Cynthia Rowland has discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Montana and Nebraska

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 25th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit...more

Farella Braun + Martel LLP

AI Risks and Realities for Nonprofits: Traps for the Unwary and Tips for Avoiding Them

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third episode in a short series about using AI for impact and how nonprofits can work smarter in the digital age. In today's...more

Alston & Bird

One Big Beautiful Bill Act’s Impact on Wealth Planning and Tax-Exempt Organizations

Alston & Bird on

The One Big Beautiful Bill Act introduces significant tax changes impacting wealth planning strategies and tax-exempt organizations. Our Wealth Planning and Exempt Organizations teams highlight what these organizations and...more

Farella Braun + Martel LLP

Leading With AI: Nonprofit Management and Boardroom Perspectives

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the second installment in a three-part series about using AI for impact and helping nonprofits work smarter in the digital age. We...more

Farella Braun + Martel LLP

AI on a Shoestring: A Startup Nonprofit’s Real-Life Journey

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I’m Cynthia Rowland, and this is the first episode in a short series about using AI for impact and helping nonprofits work smarter in the digital age. Over three...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Iowa and Idaho

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 135 is the 24th in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registrations of nonprofit...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Mississippi and Georgia

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 133 is the 23rd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations....more

Farella Braun + Martel LLP

Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In episode 131, Cynthia Rowland talked about her general form grant agreement provisions and best practices for basic grant agreements that she recommends for grants...more

Farella Braun + Martel LLP

Nonprofit Basics: Grant Agreement Best Practices

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 131 of EO Radio Show. I'm surprised that in the three years and 130 episodes I've recorded for this show, I haven't yet...more

Husch Blackwell LLP

Ten Tips for Keeping Your Faith Community Out of Legal Trouble - UPDATED July 2025

Husch Blackwell LLP on

Guidance for churches, dioceses, synagogues, mosques, and other faith communities to avoid exposure to common legal liabilities. Faith communities face many legal challenges common to for-profit businesses, along with a...more

BakerHostetler

Analysis of Opportunity Zone and Related Tax Credit Changes Under the 2025 Tax Legislation

BakerHostetler on

In this alert, which is part of an eight-part series taking a deeper dive into various portions of the Legislation (International Tax; Opportunity Zone and Tax Credits; Green Energy Credits; Estate Planning and Individual Tax...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the aftermath of the truly horrific 100-year flood event in Texas, as the floodwaters ebb and the long haul of recovery begins, the local and national community is...more

Stinson LLP

One Big Beautiful Bill Explained

Stinson LLP on

On July 4, President Trump signed into law the One Big Beautiful Bill Act (Bill), which was approved by the Senate and House earlier in the week.  The 870 page-bill covers nearly every sector of the American economy, and...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Virginia and West Virginia

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 120 is the 20th episode in a series of quick tips episodes focusing on the details of state registration of nonprofit...more

Farella Braun + Martel LLP

REFRESH Steps for Launching a New Charitable Corporation

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 37, first released in April 2023. This year, 2025, we've seen the usual strong interest in starting new...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in South Dakota and North Dakota

Welcome to EO Radio Show - Your Nonprofit Legal Resource. EO Radio Show episode 115 is the 19th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. In this episode,...more

Farella Braun + Martel LLP

Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland talks with Farella employment lawyer Benjamin Buchwalter about a hot topic for nonprofits with employees: the surge in...more

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