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by Farella Braun + Martel
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. 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 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 focuses on an essential piece of the framework in which charities operate, and explains how the right understanding leads to a well-functioning organization. You will also understand the legal world in which charities operate and will have access to detailed links and connections to additional resources on the topic of the day. EO Radio Show is 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.
Latest Episodes
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- 6 days ago28 min
167: The Art of Giving Art, Part 2: Five Costly Mistakes to Avoid With Guest Andrea Roth
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 167 of EO Radio Show, part two of our series on charitable donations of artwork. If you haven't listened to episode 166 yet, I encourage you to go back and listen, because today's conversation builds on it. The rules tell you what the tax code requires. They don't tell you how art donations actually go wrong in the real world, and that is where my guest today comes in. Andrea Roth is the managing director of Roth | Escher Art Group. She has worked in the art field for nearly 30 years as an academic, gallery administrator, and art appraiser. Andrea specializes in American and European paintings and sculpture, and is an accredited senior appraiser of the American Society of Appraisers. Show Notes: Andrea Z. Roth, Ph.D., ASA, Managing Director, Roth | Escher Art Group EO Radio Show #167: The Art of Giving Art, Part 1: Qualifying for a Charitable Deduction If you have topic suggestions 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.
- 2 weeks ago19 min
166: The Art of Giving Art, Part 1: Qualifying for a Charitable Deduction
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 166 of EO Radio Show. Today, we begin a two-part series on a topic at the intersection of art, wealth, and the tax code: charitable donations of artwork. If you are a collector, advise collectors, or work with nonprofits or museums that receive major gifts of artwork, this series is for you. So here's the roadmap for this episode. The first segment covers what a gift of art must satisfy to be deductible. It must meet technical requirements for the right type of donee, the related-use rule, actual delivery of the artwork, and substantiation requirements. In the second segment, we'll cover how much the donor can expect to deduct, income tax deduction limits, carryforward rules, the new floor on charitable contributions starting in 2026, and comments on the bargain sales rules. In the third segment, I'll cover some traps for the unwary: appraisal problems, penalties for overstating value, prearranged sales, fractional gifts, and some comments on applicable state tax law. In the fourth segment, I'll introduce the IRS art advisory panel, which reviews high-value art appraisals on audit. Together, these segments follow a gift of art from start to finish, whether the gift qualifies for a charitable contribution deduction, how the gift benefits the donor, where things can go wrong, and how the IRS will test it. In episode 167, my friend and appraiser, Andrea Roth, joins me to discuss the five most expensive mistakes collectors make when donating art. Show Notes: EO Radio Show #17: Charitable Contribution Substantiation Requirements and a Conversation About Art Appraisals With Sarah Vandeweerdt From Christie's IRS Publication 8283 IRS Publication 1771 IRS Publication 561 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.
- Sep 23, 202623 min
165: Fourth Quarter Strategies: Managing the Public Support Test When the Year-End Numbers Look Tight
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 165 of EO Radio Show. Imagine this: it's the closing quarter of your fiscal year, and your development director just brought you some numbers that have you worried. That major gift you celebrated last spring was wonderful for the mission, but now you're wondering what it'll do to your public support test. Or maybe it's the opposite problem. The broad-based fundraising campaign fell short, and you're looking at a year where the math doesn't look as healthy as it used to. Today, we'll talk about what nonprofit leaders can actually do in the final months of a fiscal year when the public support test is keeping them up at night. Show Notes: EO Radio Show #91: REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity EO Radio Show #23: Nonprofit Basics: Supporting Organizations – Part 1 EO Radio Show #24: Nonprofit Basics: Supporting Organizations Part 2 – Orientation for Understanding Type III Supporting Organizations EO Radio Show #61: In the Weeds With New Supporting Organization Regulations If you have topic suggestions 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.
- Sep 14, 202622 min
164: The Private Foundation Startup Guide: From Idea to Launch
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 164 of EO Radio Show covers the key questions to ask when considering starting a new private foundation. As we roll into September of 2026, I'm seeing the year-end uptick in people inquiring about whether to start a private foundation or not, and if so, how long it will take. In today's episode, I'll go over the key questions I ask when a client is thinking about forming a new private foundation. Then I'll outline the key steps and timeline for launching the charity, as well as the initial decisions you should make before getting started. Show Notes: IRS Form 1023 EO Radio Show Nonprofit Basics YouTube playlist EO Radio Show Private Foundations YouTube playlist EO Radio Show Public Charities YouTube playlist EO Radio Show State Filings YouTube playlist EO Radio Show: #1: Overview of Nonprofit Charitable Organization Types EO Radio Show #2: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3 EO Radio Show #108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2 EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1 If you have topic suggestions 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.
- Sep 2, 202631 min
163: Legal Considerations for Nonprofit Volunteer Programs - Part 2
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 163 is the second of two episodes with Allyson Deraps, our new key team member in Farella's exempt organizations practice. In today's episode, we're going to continue our conversation with Allyson about practical tools and day-to-day program design, including documentation, screening, training, supervision, and other takeaways for nonprofit leaders who manage a large volunteer corps. In part 1, episode 162, Allyson shared her background with The Burning Man organization. We discussed the volunteer model, including issues related to classification, liability, and insurance for nonprofit organizations with extensive volunteer programs. Show Notes: Allyson Deraps, Special Counsel, Farella Braun + Martel EO Radio Show #162: Legal Considerations for Nonprofit Volunteer Programs - Part 1 Spilman v. The Salvation Army, 117 Cal. App. 5th 913 (2026) (adopts a two-part test for distinguishing nonprofit volunteers from employees under California law: (1) the person freely agreed to serve for a personal or charitable benefit rather than compensation, and (2) the arrangement is not a subterfuge to evade wage laws) Volunteer Protection Act of 1997, 42 U.S.C. § 14501 Department of Labor Fact Sheet #14A: Non-Profit Organizations and the Fair Labor Standards Act DOL Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act DOL Opinion Letter FLSA2007-3NA (addresses stipends paid to volunteer firefighters and articulates the "nominal fee" standard) Cal. Labor Code § 3352 (excludes from the workers' compensation definition of "employee" any person performing voluntary service for a public agency or private nonprofit who receives no remuneration other than meals, transportation, lodging, or reimbursement for incidental expenses) Cal. Labor Code § 3363.6 (permits a private nonprofit's board of directors to declare in writing, before any injury, that designated unpaid volunteers are deemed employees for workers' compensation purposes) Cal. Business & Professions Code § 18975 (requires youth service organizations to provide mandated reporter training, background checks, and child-abuse prevention policies for "regular volunteers," defined as adults who have direct contact with children for more than 16 hours per month or 32 hours per year) 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.
- Aug 25, 202637 min
162: Legal Considerations for Nonprofit Volunteer Programs - Part 1
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 162 is the first of two episodes with Allyson Deraps, our new key team member in Farella's exempt organizations practice. In part one, Allyson will talk about her background and her experience with the Burning Man organization and the nonprofit volunteer model, including issues related to classification, liability, and insurance. In part two, episode 163, we'll focus more on practical tools and day-to-day program design, including documentation, screening, training, supervision, and other takeaways for nonprofit leaders with volunteer programs. Show Notes: Allyson Deraps, Special Counsel, Farella Braun + Martel Spilman v. The Salvation Army, 117 Cal. App. 5th 913 (2026) (adopts a two-part test for distinguishing nonprofit volunteers from employees under California law: (1) the person freely agreed to serve for a personal or charitable benefit rather than compensation, and (2) the arrangement is not a subterfuge to evade wage laws) Volunteer Protection Act of 1997, 42 U.S.C. § 14501 Department of Labor Fact Sheet #14A: Non-Profit Organizations and the Fair Labor Standards Act DOL Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act DOL Opinion Letter FLSA2007-3NA (addresses stipends paid to volunteer firefighters and articulates the "nominal fee" standard) Cal. Labor Code § 3352 (excludes from the workers' compensation definition of "employee" any person performing voluntary service for a public agency or private nonprofit who receives no remuneration other than meals, transportation, lodging, or reimbursement for incidental expenses) Cal. Labor Code § 3363.6 (permits a private nonprofit's board of directors to declare in writing, before any injury, that designated unpaid volunteers are deemed employees for workers' compensation purposes) Cal. Business & Professions Code § 18975 (requires youth service organizations to provide mandated reporter training, background checks, and child-abuse prevention policies for "regular volunteers," defined as adults who have direct contact with children for more than 16 hours per month or 32 hours per year) 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.
- Aug 10, 202624 min
161: REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is Episode 161 of the EO Radio Show. This episode is the second refresh of episode 19, titled "Five Tax Traps for Business Lawyers Advising Nonprofit Organizations." The original episode was released in October 2022 and was first refreshed in June 2025. Since then, the legal landscape has shifted enough to warrant another update. The traps themselves have not changed. Rather, recent developments provide new illustrations of why these issues remain important. The original episode continues to serve as an excellent reminder of the issue-spotting skills that are essential to the competent representation of charitable organizations. Show Notes: EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations EO Radio Show #107: Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities – Part 1 EO Radio Show #108: Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions – Part 2 EO Radio Show #109: Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income – Part 3 EO Radio Show YouTube Playlist: Nonprofit Basics IRS Form 990 and Schedules A through R: https://www.irs.gov/forms-pubs/about-form-990 IRS Form 990 EZ: https://www.irs.gov/forms-pubs/about-form-990-ez IRS Form 990-N https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard Description of Statutory Employees https://www.irs.gov/charities-non-profits/exempt-organizations-who-is-a-statutory-employee EO Radio Show #6: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Inte
- Jul 13, 202613 min
160: Gift Acceptance Policies Part 3: IRS Compliance, Donor Recognition & Implementation
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 160 is the third of three episodes focusing on gift acceptance policies for public charities. In this episode, I will focus on aspects of the gift acceptance policy that address IRS compliance, donor recognition, and implementation. In episode 159, I talked about the spectrum of gifts. A well-crafted gift acceptance policy will cover the various types of assets that the organization wants to pursue. These range from the easiest gifts, gifts of cash, to those that are a little bit more complex, like real estate, and to the most complex things, like cryptocurrency, private company interests, and the like. In the first episode in the series, episode 158, I provided an introduction to why gift acceptance policies matter, what they are, the governing principles, and who makes decisions at each step of the gift intake process. Show Notes: Publication 526 (2025), Charitable Contributions | Internal Revenue Service EO Radio Show #159: Gift Acceptance Policies Part 2: The Gift Spectrum EO Radio Show #158: Gift Acceptance Policies Part 1: What, Why, and Who EO Radio Show #157: A Case Study on Charitable Deduction Acknowledgment Requirements EO Radio Show Nonprofit Governance playlist EO Radio Show UPMIFA episodes: #16: Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics For ESG Investors #35: UPMIFA in the Context of Financial System Instability #73: Nonprofit Basics: Unpacking Prudent Investments, PRIs, and MRIs #82: Advice for Nonprofit Investment Committees From an Investment Advisor #123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson 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. <span data-prese
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About EO Radio Show
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. 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 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 focuses on an essential piece of the framework in which charities operate, and explains how the right understanding leads to a well-functioning organization. You will also understand the legal world in which charities operate and will have access to detailed links and connections to additional resources on the topic of the day. EO Radio Show is 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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Frequently Asked Questions
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