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EO Radio Show

EO Radio Show

By: Farella Braun + Martel LLP
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About this listen

 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.2023 Economics Management Management & Leadership
Episodes
  • 127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter

    127: REFRESH Document Retention Policies and Subpoenas: A Conversation on Why Good Policies Matter
    Jun 23 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 127 of EO Radio Show. Episode 127 is a "refresh" of our episode 13, first released on August 29th, 2022, which covered record retention policies, document destruction schedules, and why they matter.

    Many nonprofits today have heightened concerns about legal actions, investigations by the IRS or congressional committees, as well as lawsuits, and are proactively reviewing their document management systems and policies. Regardless of these current concerns, many nonprofit leaders are or should be aware that the IRS Form 990, which is the information return for nonprofit organizations, specifically asks the filing organization if it has a document retention policy. While there is no penalty imposed by the Internal Revenue Code for not having a document retention policy, not only is it good form to be able to indicate "Yes" on Form 990, but also having a formal written retention policy is a best practice.

    In the original 2022 episode, my former partner, Aviva Gilbert, joined me to provide a real-world perspective on how a document retention policy plays out in practice when a nonprofit faces an investigation or is subject to a document request involving other outside parties. Her comments are as helpful today as they were in 2022.

    Show Notes:

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    Aviva Gilbert LinkedIn Bio

    Farella Nonprofit Educations Series Webinar: Investigations, Audits, Subpoenas, Oh My!

    IRS Form 990

    Farella YouTube podcast channel

    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.
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    27 mins
  • 126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024

    126: Insights on Planned Giving from the BNY Annual Charitable Giving Report for 2024
    Jun 16 2025

    Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland is joined by David Ogburn, a senior client strategist with BNY Wealth. David will talk about the recently released BNY Annual Charitable Gift Report covering 2024. He will present the highlights from the annual report and share insights, best practices, and actionable strategy recommendations for planned giving success. This episode will be of particular interest to the charity executive leadership and board leadership alike.

    Show Notes:

    Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel

    David Ogburn, Senior Client Strategist, BNY Wealth

    BNY Wealth Annual Charitable Gift Report

    EO Radio Show #123: Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson

    EO Radio Show YouTube Playlists: Private Foundations

    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.
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    32 mins
  • 125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania

    125: Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
    Jun 9 2025
    Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 21st in a series of quick tip episodes, focusing on the details of state registration of non-profit corporations. With the help of Joe Hilliard today, we look at the basic state filing requirements for non-profit corporations in Maryland and Pennsylvania. 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 to California. Other episodes have focused on a long list of states. These include Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, and New Hampshire, Florida, Louisiana, North and South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, Washington, D.C, Michigan, Ohio, Illinois, Indiana, Wisconsin, Minnesota, north and South Dakota, and the Virginia. If you didn't hear your state in that list and you're not in Maryland or Pennsylvania, don't worry. We'll get to the rest of them in short order. You can find all the prior episodes on our website or at the Farella YouTube channel, where there's a playlist just for the state filing requirement episodes. Show Notes: Farella YouTube podcast channel For Maryland: Maryland Business Express Home Page: https://egov.maryland.gov/BusinessExpress/ Maryland Current Entity Search: https://egov.maryland.gov/businessexpress/entitysearch Maryland Secretary of State Nonprofit overview and FAQ: https://sos.maryland.gov/Charity/pages/non-profit-organization.aspx Maryland Business Filings FAQ: https://egov.maryland.gov/BusinessExpress/Home/faq Maryland Fees Schedule: https://egov.maryland.gov/BusinessExpress/Payment/FeesSchedule Maryland Forms index: https://dat.maryland.gov/Pages/sdatforms.aspx Maryland Articles of Incorporation for a Tax-Exempt Nonstock Corporation: https://dat.maryland.gov/SDAT%20Forms/ex_corp_form.pdf Maryland Foreign Corporation Qualification: https://dat.maryland.gov/SDAT%20Forms/forcp.pdf Maryland Processing Time FAQ: https://egov.maryland.gov/BusinessExpress/Home/ProcessingTimes Maryland Annual Report Filing FAQ 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1_Instructions.pdf Maryland Annual Report 2025: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2025_Form1.pdf Maryland Secretary of State Charitable Organizations forms: https://sos.maryland.gov/Pages/Forms.aspx Maryland Comptroller Nonprofit FAQ: https://interactive.marylandtaxes.gov/webapps/comptrollercra/entrance.asp Maryland Comptroller online portal: https://services.marylandcomptroller.gov/taxes/en/new-maryland-tax-connect-portal-information?id=kb_article_view&sysparm_article=KB0010001 Maryland Department of Assessments and Taxation Portal: https://dat.maryland.gov/Pages/sdatforms.aspx For Pennsylvania: Pennsylvania Department of State Business Home Page: https://file.dos.pa.gov/ Pennsylvania Department of State current entity database: https://file.dos.pa.gov/search/business Pennsylvania Fees and Payments Page: https://www.pa.gov/agencies/dos/programs/business/fees-and-payments.html Pennsylvania online filing Forms Page: https://file.dos.pa.gov/forms/business Pennsylvania Business Filings FAQ: https://www.pa.gov/agencies/dos/resources/business-resources/frequently-asked-questions.html Pennsylvania Annual Report FAQ: https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Register a Charity Home Page: https://www.pa.gov/services/dos/register-a-charity.html Pennsylvania Department of State's Bureau of Corporations and Charitable Organizations Information for Charitable Organizations: https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/-charitable-organizations.html Pennsylvania Department of Revenue Application for Non-Profit Sales Tax Exemption FAQ: https://www.pa.gov/services/revenue/apply-for-non--profit-sales-tax-exemption.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.
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    24 mins
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