EO Radio Show – Details, episodes & analysis

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 responsibilities and to also check in on other housekeeping that busy nonprofits sometimes overlook. These could be a good start for nonprofit leaders to add to their to-do list in the coming year. I hope you'll find this episode helpful food for thought as you think about where your organization is on these compliance matters, and these may well be the basis for your 2026 New Year's resolutions for your charity.

Show Notes:

EO Radio Show #26: Nonprofit Websites and Terms of Use – Best Practices and Common Pitfalls

EO Radio Show #27: Privacy Policy Best Practices for Nonprofits

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. Additional episodes are available at EORadioShowByFarella.com.

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 26th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Kansas and Missouri. With the addition of these two states, we have covered all the domestic jurisdictions for the incorporation of domestic US charitable organizations.

You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist of state filing requirements is available.

Show Notes: 

Farella YouTube podcast channel

Kansas:

Kansas Secretary of State Business Services Home Page: https://sos.ks.gov/businesses/businesses.html

Kansas Current Entity Search: https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx

Kansas Business One Stop for filings: https://ksbiz.kansas.gov/

Kansas Business Entity FAQ and Forms: https://sos.ks.gov/businesses/register-a-business.html

Kansas Articles of Incorporation Public Benefit: https://sos.ks.gov/forms/business_services/PBC.pdf

Kansas Application for Filing Foreign Business Application: https://sos.ks.gov/forms/business_services/FA.pdf

Kansas Information Report FAQ: https://sos.ks.gov/businesses/information-reports.html

Kansas Information Report Form: https://www.sos.ks.gov/forms/business_services/INP.pdf

Kansas Secretary of State Starting Nonprofit FAQ: https://ksbiz.kansas.gov/start/starting-a-non-profit-organization/

Kansas Attorney General Charitable Organization Registration Home Page: https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration

Kansas Department of Revenue Home Page: https://www.ksrevenue.gov/

Missouri:

Missouri Secretary of State Business Home Page: https://www.sos.mo.gov/business

Missouri Secretary of State Starting a Business FAQ: https://www.sos.mo.gov/business/corporations/startBusiness

Missouri Secretary of State All Business FAQ: https://www.sos.mo.gov/business/faqs

Missouri Secretary of State's current entity database: https://bsd.sos.mo.gov/

Missouri Forms and Fees Page: https://www.sos.mo.gov/business/corporations/forms

Missouri Domestic Nonprofit Articles of Incorporation Form: https://www.sos.mo.gov/CMSImages/Business/corp52.pdf?v=2025

Missouri Application for Certificate of Authority of a Foreign Nonprofit Corporation: https://www.sos.mo.gov/CMSImages/Business/corp55a.pdf?v=2025

Missouri Schedule of Fees: https://www.sos.mo.gov/CMSImages/Business/fees.pdf

Missouri online Registration Portal: https://bsd.sos.mo.gov/

Missouri online filing FAQ: https://www.sos.mo.gov/bsd/RegSysFAQ

Missouri Attorney General Charitable Registration FAQ: https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/registration-faqs/

Missouri Department of Revenue Nonprofit Tax FAQ: https://dor.mo.gov/taxation/business/registration/small-business/maintain/non-profit.html

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. Additional episodes can be found at EORadioShowByFarella.com.

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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 corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Idaho and Iowa.

In previous episodes, we discussed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Earlier episodes have covered 43 states and the District of Columbia. After today's episodes, the only remaining states are Kansas, Missouri, Montana, and Nebraska.

You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements.

Show Notes:

Farella YouTube podcast channel

Iowa:

Iowa Secretary of State Business Services Homepage: https://sos.iowa.gov/business-services

Iowa Current Entity Search: https://sos.iowa.gov/search/business/search.aspx

Iowa Business Entity FAQ: https://sos.iowa.gov/businesses/business-faqs

Iowa Business Entity Forms and Fees: https://sos.iowa.gov/businesses/business-entity-forms-and-fees

Iowa Domestic Nonprofit Articles FAQ: https://www.legis.iowa.gov/DOCS/ACO/IC/LINC/Section.504.202.pdf

Iowa Application for Certificate of Authority (Nonprofit) Form: https://sos.iowa.gov/business/pdf/635_0106.pdf

Iowa Annual Report FAQ: https://help.sos.iowa.gov/how-do-i-file-biennial-report

Iowa Secretary of State Nonprofit FAQ: https://sos.iowa.gov/businesses/forming-nonprofit-nonprofit-resources

Iowa Attorney General Nonprofit FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration/organizing-a-non-profit

Iowa Attorney General Charity FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration

Iowa Department of Revenue Exempt Entities FAQ: https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide/nonprofit-entities

The Larned A. Waterman Iowa Nonprofit Resource Center: https://inrc.law.uiowa.edu/

Idaho:

Idaho Secretary of State Business Homepage: https://sosbiz.idaho.gov/

Idaho Secretary of State current entity database: https://sosbiz.idaho.gov/search/business

Idaho Online Forms Page: https://sosbiz.idaho.gov/forms/business

Idaho Paper Forms Page: https://sos.idaho.gov/business-forms/

Idaho State Tax Commission Sales Tax Website: https://tax.idaho.gov/

Idaho Nonprofit Center: https://www.idahononprofits.org/

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. Additional episodes can be found at EORadioShowByFarella.com.

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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, we talked about filing in California and Delaware, which are the most frequently used by our clients - most of whom have a connection with California. Episode 40 focused on the state filings in Arizona and Nevada.

Today with the help of Joe Hilliard again, we will talk about the basic state filing requirements for nonprofit corporations operating in Washington and Oregon. We'll work our way through the rest of the states in future episodes.

Resources:

For Washington:

Washington Secretary of State website for Corporations and Charities: https://www.sos.wa.gov/corporations-charities

Washington Secretary of State Nonprofits FAQ: https://www.sos.wa.gov/corporations-charities/nonprofits-charities/nonprofits

Washington Secretary of State Starting a Nonprofit Handbook: https://www.sos.wa.gov/sites/default/files/2022-09/starting-a-nonprofit-pdf.pdf?uid=64790db6abca1

Washington Nonprofit Handbook: https://www.sos.wa.gov/sites/default/files/2022-09/2022-Nonprofit-Handbook.pdf?uid=64790db6ad7d2

Washington's current entity database: https://ccfs.sos.wa.gov/#/

Washington Forms: https://www.sos.wa.gov/corporations-charities/business-entities/download-forms

Washington Fees, including expedited fees: https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-scheduleexpedited-service

Washington Charitable Registration Forms: https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities/all-forms

For Oregon:

Oregon Secretary of State website: https://sos.oregon.gov/business/Pages/default.aspx

Oregon Secretary of State Nonprofits FAQ: https://sos.oregon.gov/business/Pages/nonprofit.aspx

Oregon current entity database: https://sos.oregon.gov/business/Pages/find.aspx

Oregon Nonprofit Forms: https://sos.oregon.gov/business/Pages/domestic-nonprofit-corporation-forms.aspx

Oregon Fees: https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf

Oregon processing time: https://sos.oregon.gov/business/Pages/corporation-division-help.aspx

Oregon Delivery/Filing options: https://sos.oregon.gov/business/Pages/delivery-options.aspx

Oregon Charitable Registration:  https://www.doj.state.or.us/charitable-activities/

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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 should keep their own notes—and those notes can follow any style and can focus on the recording person's understanding of what transpired—it is the meeting minutes as ultimately approved by the board that serve as the legal record of the decisions of the governing body.

Since the governing body members have fiduciary responsibility for the organization, the decisions described in the minutes should be carefully drafted. In this episode, I'll cover the basics for the person charged with drafting the minutes, touching on what should be included in the minutes and what can be left out.

Resources:

EO Radio Show EP #1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship

EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance

EO Radio Show EP #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation

EO Radio Show EP #11: Nonprofit Basics: Amending Nonprofit Corporation Bylaws

EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal?

EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation

EO Radio Show EP #34: Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode focuses on the importance of meeting the federal tax filing deadlines that apply to charitable organizations.

Most charitable organizations that are exempt from income tax are required to file a federal return on the 15th day of the fifth month after the close of their fiscal year. So for nonprofits that use the calendar year for accounting purposes, that is May 15.

If you haven't filed yet, don't despair. Filing for an extension is fairly easy. I'll also touch on what penalties can apply if your organization fails to meet these filing requirements.

Resources:

Form 990, Return of Organization Exempt from Income Tax

Form 990-EZ, Short Form Return of Organization Exempt from Income Tax

See Filing Phase-In for more information about which return to file

Form 990-N (e-Postcard), Annual Electronic Filing Requirement for Small Exempt Organizations

Form 8868

Tax Relief in Disaster Situations

Disaster Assistance and Emergency Relief for Individuals and Businesses

Revenue Procedure 2014-11 - explains the four procedures an organization may use to apply for reinstatement

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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, we talked about filing in Delaware and California, which are the most frequently used by our clients—most of whom have a connection with California. Many also carry out activities in Nevada and Arizona.

With the help of Joe Hilliard today, we'll talk about the basic filing requirements for nonprofit corporations in Nevada and Arizona. We'll work our way through other states in future episodes.

Resources:

For Nevada:

Nevada Secretary of State's website

Nevada's current entity database

Nevada business forms

Nevada fees, including expedited fees

Nevada Solicitation of Charitable Contributions

For Arizona:

Arizona Corporations Commission website

Arizona's current entity database

Arizona corporation forms

Arizona fees

Arizona processing time

Arizona expedite services

EO Radio Show EP #38: Nonprofit Quick Tips: Secretary of State Filings in California and Delaware

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this episode, we cover important issues for nonprofits dealing with distressed businesses, such as their landlords or tenants, other kinds of contract counterparties, and, recently, banking institutions or financial institutions.

We'll talk a little about warning signs to watch for, some ideas for managing the situation when a party seems to be facing financial distress that affects their ability to perform, and when to call a lawyer for help.

For this specialized area, EO Radio Show host Cynthia Rowland is joined by Farella partner Gary Kaplan who brings deep experience with bankruptcy laws and creditors' rights to the discussion.

Resources:

Bio: Gary M. Kaplan, Partner, Farella Braun + Martel

Article: Protecting Suppliers and Customers of Insolvent or Bankrupt Companies

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This week, we launch a series of quick tip episodes, starting with the details of state registration of nonprofit corporations. With the help of our crackerjack paralegal, Joe Hilliard, we tackle the basic filing mechanics for nonprofit corporations starting with Delaware and California today. We will work our way through the other states in future episodes.

Resources:

For Delaware:

Delaware Secretary of State website

Delaware's current entity database

Delaware corporate forms

Delaware fees 

Delaware expedite services

For California:

California Secretary of State website

California current entity database

California business forms and fees

California processing time

California expedite services

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 

Additional episodes can be found at EORadioShowByFarella.com. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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. I'll outline the key steps and the timeline for launching the charity as a nonprofit corporation. And I'll walk listeners through the initial decisions that should be made before setting the process in motion.

Resources:

EO Radio Show Episode 1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association, and Fiscal Sponsorship

EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance

EO Radio Show #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation

EO Radio Show EP #5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity

EO Radio Show EP #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal?

EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  

Additional episodes can be found at EORadioShowByFarella.com.  

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.