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 and private foundations. These three rules are anti-terrorism rules, income tax withholding rules, and some special rules for private foundations.

All U.S. charitable organizations that make grants to organizations or individuals not resident in the United States need to be aware of a couple of general requirements, and private foundations have an extra set of concerns to ensure that the expenditure by the private foundation outside the United States is not penalized as a taxable expenditure and does count toward the foundation's minimum distribution requirement.

This third installment focuses on the special private foundation rules regarding expenditure responsibility and equivalency determination. I also touch on the penalties when there is a footfall or a problem with the international grant.

In the first episode of this series, I focused on the Patriot Act rules that apply to all grants, international and domestic. In the second episode, I provided a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States.

Show Notes:

Farella YouTube podcast channel

EO Radio Show #99: Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules

EO Radio Show #101: Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules

EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements

EO Radio Show #91: REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

IRS Guidance on Private Foundation Grants to Foreign Organizations

• IRC Section 4945(h) - Expenditure Responsibility Issue Snapshot
• Grants by Private Foundations: Expenditure Responsibility
• Audit Technique Guides

Revenue Procedure 2017-53

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. 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 private foundations. These are the anti-terrorism rules, the income tax withholding rules, and special rules for private foundations.

In episode 99 of the show, I launched this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic, but there are particular interests when we're talking about international grantmaking.

In this episode, I'll provide a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States.

The third installment of this series will focus specifically on the special private foundation rules, which are expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations.

Show Notes:

Farella YouTube podcast channel

IRS "About Form 1042"

About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Organizations

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 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 host. My guest is Cynthia Rowland, Farella partner and the founder and host of EO Radio Show. Today, we'll shine a light on Cynthia and talk about her path to becoming a prominent lawyer in the nonprofit sector and the common legal challenges her clients face.

Show Notes:

Farella YouTube podcast channel

Cynthia Rowland Bio

David Bruns Bio

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 today's episode introduces several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the antiterrorism rules, income tax withholding rules, and special rules for private foundations.

These "basics" episodes touch on the rules for U.S. charitable organizations that make grants to organizations or individuals not resident in the United States. Grantmakers need to be aware of a couple of general requirements, and private foundations also have an extra set of concerns to ensure that the expenditure outside the United States is not penalized as a taxable expenditure. The private foundation grantmakers also want to be sure that the expenditure does count towards its minimum distribution requirement. I'll start this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic.

In the next episode of this series, I'll provide a brief overview of the income tax withholding rules that apply to payments for services that come into play when making a grant to an international organization that may provide some services in the United States.

The third installment of this series will focus specifically on the special private foundation rules, expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations.

Show Notes:

Farella YouTube podcast channel

FINCEN Patriot Act Page

OFAC Search Tool

Anti-Terrorism Best Practices

Treasury's November 8, 2002 release of voluntary best practices guidelines for U.S.-based charities in avoiding terrorist financing. (For Treasury's Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-based Charities, see Doc 2002-25472 (7 original pages) [PDF] or 2002 TNT 221-17)

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 fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner.

In episode 94, we started with case studies of fraud at nonprofit organizations. Then, in episode 95, we discussed three immediate steps an organization can take to mitigate fraud risks. In episode 96, Sly walked us through several big-picture fraud prevention techniques for exempt organizations. Today, we wrap up the series with an "ask a certified fraud examiner" session to answer listener questions sent to our EORadioShow@fbm.com mailbox.

Show Notes:

Farella YouTube podcast channel

Sly Atayee, Director, BDO USA, Certified Fraud Examiner

ACFE - Overview of the fraud triangle: Fraud 101: What Is Fraud?

ACFE - Occupational Fraud 2024: A Report to the Nations

ACFE – Fraud Risk Management Tools

COSO Integrated Internal Control Framework Executive Summary

EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1

EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2

EO Radio Show #96: Fraud Prevention Techniques for Nonprofit Organizations - Part 3

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 97 is the 15th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, today we look at the basic filing requirements for nonprofit corporations operating in Washington, D.C., which is not a state but does have incorporation and foreign registration rules for businesses operating there.

In previous episodes, 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. Other episodes have focused on the filings in Nevada and Arizona, Washington state and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, and last month, Colorado and Wyoming.

Show Notes:

Farella YouTube podcast channel

Resources for Washington, D.C.:

DC Department of Licensing and Consumer Protection Front Page: https://dlcp.dc.gov/

DC Corporate Registration Front Page: https://dlcp.dc.gov/node/1614386

DC Online Filings Portal: https://corponline.dcra.dc.gov/Home.aspx/Landing

DC Forms Database: https://dlcp.dc.gov/node/1622531

DC Business Registrations FAQ: https://dlcp.dc.gov/page/corporations-division-business-registration-faqs

DC Domestic Nonprofit FAQ: https://dlcp.dc.gov/node/1619136

DC Domestic Nonprofit Articles of Incorporation Form: https://dlcp.dc.gov/node/1622461

DC Foreign Registration Statement: https://dlcp.dc.gov/node/1622276

DC Fee Schedule, including expedited fees: https://dlcp.dc.gov/node/1621901

DC Nonprofit Fee Schedule: https://dlcp.dc.gov/node/1621926

DC Business Licensing Division Home Page: https://dlcp.dc.gov/service/business-licensing-division

DCLP Charitable Services Business Home Page: https://dlcp.dc.gov/node/1618416

DC Business Center Online Portal: https://mybusiness.dc.gov/login

DC Office of Tax and Revenue Exempt Organizations FAQ: https://otr.cfo.dc.gov/page/exempt-organizations-frequently-asked-questions-faqs

DC Office of Tax and Revenue Page: https://mytax.dc.gov/

DC Clean Hands FAQ: https://dlcp.dc.gov/node/1621021

DC Obtaining Clean Hands FAQ: https://otr.cfo.dc.gov/page/certificate-clean-hands

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 episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episodes where we were looking at real-life case studies of fraud at nonprofits, and some concrete steps an organization can take immediately to mitigate fraud risks.

In this episode, we wrap up our discussion on fraud prevention techniques with a close look at building an effective system of internal controls.

Our last episode in the series, "Ask a Certified Fraud Examiner," will answer listener questions. Please email them to eoradioshow@fbm.com.

Show Notes:

Sly Atayee, Director, BDO USA, Certified Fraud Examiner

COSO Integrated Internal Control Framework Executive Summary

Overview of the fraud triangle: Fraud 101: What Is Fraud?

EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1

EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2

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. Episode 95 is the second in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episode that looked at real-life case studies of fraud at nonprofit organizations.

This episode discusses steps your organization can take today to mitigate fraud risks. In the next episode, we'll look closely at fraud prevention techniques for exempt organizations.

In our last episode in the series, "Ask A Certified Fraud Examiner," we'll answer listener questions. Please email them to eoradioshow@fbm.com.

Show Notes:

Sly Atayee, Director, BDO USA, Certified Fraud Examiner

Occupational Fraud 2024: A Report to the Nations

EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations

ABA Guidebook for Directors of Nonprofit Corporations

EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1

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.