Welcome to EO Radio Show, Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel.
My name is Cynthia Rowland. I'm a business and tax partner at Farella with more than 30 years of experience advising clients on non-profit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wish to make the world a better place.
Through this podcast, our lawyers and guests will discuss a range of legal and business issues impacting the nonprofit world because we understand you work hard every day to make your community a better place to live and work.
We hope you will appreciate discussions of basic legal principles, as well as in-depth technical discussions of the legal and regulatory landscape.
Topical presentations and guests on EO Radio Show will focus on helping you reach a solid understanding of what it takes to organize, operate and lead an effective charitable organization that presents itself as a professional and trustworthy partner.
Starting with a key legal concept, each show will focus on an essential piece of the framework in which charities operate, and will explain how the right understanding leads to a well-functioning organization.
We will also help you understand the legal world in which charities operate and will provide detailed links and connections to additional resources on the topic of the day.
We want you to think of EO Radio Show as a modern-day audio treatise on charity legal issues and the practical application of legal principles of effective operation of a charity.
EO Radio Show is for all professionals, whether you are leading, funding, advising, or operating a public charity or private foundation that aspires to be a force for good in your space. You work hard every day to make your communities and the world a better place.
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145: Top 10 Compliance Best Practices for Nonprofits
Episode 145
Monday, December 15, 2025 • Duration 09:19
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.
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.
144: Nonprofit Quick Tip: State Filings in Kansas and Missouri
Episode 144
Monday, December 8, 2025 • Duration 25:39
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.
135: Nonprofit Quick Tip: State Filings in Iowa and Idaho
Episode 135
Monday, September 15, 2025 • Duration 21:57
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.
043: Nonprofit Quick Tip: State Filings in Washington and Oregon
Episode 43
Monday, June 12, 2023 • Duration 20:02
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.
042: Nonprofit Basics: Meeting Minutes Best Practices
Episode 42
Monday, May 22, 2023 • Duration 11:01
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.
041: Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
Episode 41
Wednesday, May 17, 2023 • Duration 10:52
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
040: Nonprofit Quick Tip: Nevada and Arizona Nonprofit Corporation Registration and Annual Filings
Episode 40
Monday, May 8, 2023 • Duration 22:18
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.
039: Hot Topic: Key Issues for Nonprofit Creditors Dealing With Distressed Businesses
Episode 39
Tuesday, May 2, 2023 • Duration 26:59
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.
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.
038: Nonprofit Quick Tips: Secretary of State Filings in California and Delaware
Episode 38
Monday, April 24, 2023 • Duration 30:56
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.
037: Are You Ready? Steps for Launching a New Charitable Corporation
Episode 37
Monday, April 17, 2023 • Duration 17:41
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.
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.
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.
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.
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.
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.
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.
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.
If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.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.
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.
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