Cynthia Rowland

Cynthia Rowland

Farella Braun + Martel LLP

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REFRESH Nonprofit Basics: Insider Transactions and Nonprofits [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections pertinent to business...more

4/15/2025  /  California , Corporate Governance , Excise Tax , Internal Revenue Code (IRC) , Nonprofits , Private Foundations , Public Charities , Reporting Requirements , Tax Exempt Entities

REFRESH Steps for Launching a New Charitable Corporation [Audio]

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

4/15/2025  /  501(c)(3) , Charitable Organizations , Charitable Purpose , Exempt Organizations , Filing Requirements , Form 990 , Incorporation , IRS , Nonprofits , Tax Exempt Entities

Nonprofit Quick Tip: State Filings in South Dakota and North Dakota [Audio]

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

3/20/2025  /  Corporate Governance , Exempt Organizations , Filing Requirements , Incorporation , Nonprofits , Registration Requirement , Regulatory Requirements , State and Local Government , Tax Exempt Entities

Nonprofit Basics: IRS 10-Course Charity Workshop [Audio]

In today's EO Radio Show episode, Cynthia Rowland reports on the IRS' recent promotion of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal...more

3/10/2025  /  501(c)(3) , Charitable Organizations , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities , Tax Planning

Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 110 is the 18th in a series of quick tip episodes focusing on the details of state registration of nonprofit...more

2/24/2025  /  Articles of Incorporation , Corporate Governance , Filing Requirements , Nonprofits , Registration Requirement , State and Local Government , Tax Exempt Entities

Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

1/24/2025  /  501(c)(3) , Charitable Organizations , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities

Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1 [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

1/10/2025  /  501(c)(3) , Income Taxes , Internal Revenue Code (IRC) , Nonprofits , Tax Exempt Entities , Tax Exemptions , Tax Planning

Nonprofit Quick Tip: State Filings in Illinois and Indiana [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is EO Radio Show episode 106. As we finish off 2025, we're presenting our 17th in the series of "Quick Tip" episodes focusing on the...more

12/18/2024  /  Charitable Organizations , Corporate Governance , Filing Requirements , Nonprofits , Registration Requirement , Tax Exempt Entities

REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List [Audio]

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and as 2024 draws to a close, it seemed to me that this is a good time to share my year-end thoughts on essential annual governance...more

12/11/2024  /  Charitable Donations , Charitable Organizations , Charitable Purpose , IRS , Nonprofits , Tax Exempt Entities

Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities...more

11/15/2024  /  Anti-Terrorism Financing , Charitable Organizations , International Tax Issues , Nonprofits , Private Foundations , Tax Exempt Entities

Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and...more

10/30/2024  /  Charitable Donations , Charitable Organizations , Income Taxes , IRS , Nonprofits , Patriot Act , Private Foundations , Tax Exempt Entities , Tax Planning

A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland [Audio]

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Dave Bruns, director of client services at Farella Braun + Martel, and this is the podcast's 100th episode. To mark this milestone, I'm taking over as today's...more

10/22/2024  /  Charitable Organizations , Corporate Governance , Nonprofits , Tax Exempt Entities

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
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