EO Radio Show

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 [email protected]. 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.

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.

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 [email protected]. 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.

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 [email protected]. 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.

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 [email protected]. 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.

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 [email protected]. 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.

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 Intervention

EO Radio Show #7: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities

EO Radio Show #8: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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 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 [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 159 is the second of three episodes focusing on gift acceptance policies for public charities. In this episode, I'll talk about a spectrum of gifts and the diligence that applies to each. I'll have a little deeper dive into certain kinds of gifts and some planned giving vehicles.

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.

In the next episode, part three, I'll cover IRS compliance requirements, donor recognition, and the implementation of gifts subject to significant restrictions.

Show Notes:

Publication 526 (2025), Charitable Contributions | Internal Revenue Service

EO Radio Show #157: A Case Study on Charitable Deduction Acknowledgment Requirements

EO Radio Show #158: Gift Acceptance Policies Part 1: What, Why, and Who

EO Radio Show Nonprofit Governance playlist

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 158 of EO Radio Show. This episode is the first in a three-part series focusing on gift acceptance policies for public charities. The first episode will provide 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.

In part two, I'll cover the gift spectrum, the asset types from easy to hard that are addressed in a gift acceptance policy. I'll do a deeper dive into real estate diligence, since it's a pretty common, complex asset.

In part three, I'll cover compliance, recognition, and implementation. In that episode, I'll discuss the IRS requirements for reporting charitable contributions and other matters commonly addressed in gift acceptance policies.

Show Notes:

Publication 526 (2025), Charitable Contributions | Internal Revenue Service

EO Radio Show episode 157: A Case Study on Charitable Deduction Acknowledgment Requirements

EO Radio Show Nonprofit Governance playlist

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.