EO Radio Show

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the second installment in a three-part series about using AI for impact and helping nonprofits work smarter in the digital age. We explore how nonprofits can leverage artificial intelligence to do more good.

In the previous episode, we discussed how AI can empower small nonprofits. Today, I'm joined again by Sly Atayee and Kirstie Tiernan from BDO, and we're shifting gears slightly to examine how nonprofit leaders and board members can approach AI strategically.

Show Notes:

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

Sly Atayee, Director, BDO USA, Certified Fraud Examiner

Kirstie Tiernan, Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA

BDO USA: The Top AI Risks in the Nonprofit Sector

EO Radio Show #136: AI on a Shoestring: A Startup Nonprofit's Real-Life Journey

EO Radio Show AI YouTube playlist

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

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 this is the first episode in a short series about using AI for impact and helping nonprofits work smarter in the digital age. Over three episodes with special guests Sly Atayee and Kirstie Tiernan from BDO, we will explore how nonprofits can harness artificial intelligence to do more good, more efficiently.

In today's episode, we dive into Kirstie's journey building an AI-powered nonprofit from the ground up, and discuss how small organizations can use technology to punch above their weight.

Show Notes:

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

Sly Atayee, Director, BDO USA, Certified Fraud Examiner

Kirstie Tiernan, Principal - Digital Go-to-Market Leader, Labs Practice Leader, BDO USA

BDO USA: The Top AI Risks in the Nonprofit Sector

EO Radio Show AI YouTube playlist

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

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 135 is the 24th in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registrations of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Idaho and Iowa.

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 with California. Earlier episodes have covered 43 states and the District of Columbia. After today's episodes, the only remaining states are Kansas, Missouri, Montana, and Nebraska.

You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements.

Show Notes:

Farella YouTube podcast channel

Iowa:

Iowa Secretary of State Business Services Homepage: https://sos.iowa.gov/business-services

Iowa Current Entity Search: https://sos.iowa.gov/search/business/search.aspx

Iowa Business Entity FAQ: https://sos.iowa.gov/businesses/business-faqs

Iowa Business Entity Forms and Fees: https://sos.iowa.gov/businesses/business-entity-forms-and-fees

Iowa Domestic Nonprofit Articles FAQ: https://www.legis.iowa.gov/DOCS/ACO/IC/LINC/Section.504.202.pdf

Iowa Application for Certificate of Authority (Nonprofit) Form: https://sos.iowa.gov/business/pdf/635_0106.pdf

Iowa Annual Report FAQ: https://help.sos.iowa.gov/how-do-i-file-biennial-report

Iowa Secretary of State Nonprofit FAQ: https://sos.iowa.gov/businesses/forming-nonprofit-nonprofit-resources

Iowa Attorney General Nonprofit FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration/organizing-a-non-profit

Iowa Attorney General Charity FAQ: https://www.iowaattorneygeneral.gov/for-businesses/professional-fundraisers-and-charity-information--registration

Iowa Department of Revenue Exempt Entities FAQ: https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide/nonprofit-entities

The Larned A. Waterman Iowa Nonprofit Resource Center: https://inrc.law.uiowa.edu/

Idaho:

Idaho Secretary of State Business Homepage: https://sosbiz.idaho.gov/

Idaho Secretary of State current entity database: https://sosbiz.idaho.gov/search/business

Idaho Online Forms Page: https://sosbiz.idaho.gov/forms/business

Idaho Paper Forms Page: https://sos.idaho.gov/business-forms/

Idaho State Tax Commission Sales Tax Website: https://tax.idaho.gov/

Idaho Nonprofit Center: https://www.idahononprofits.org/

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 this is episode 134 of EO Radio Show. In today's show, I talk with my Farella employment law colleagues about the nonprofit workplace and political speech issues. As most listeners are well aware, charitable organizations described in Internal Revenue Code Section 501(c)(3) cannot engage in candidate campaign activities, and legislative lobbying is only permitted for public charities in limited amounts and limited circumstances. Other episodes of this show go into the details about the tax law limitations on political activities by exempt organizations, and they do vary depending on whether the organization is a private foundation, a public charity, a 501(c)(4), or some other form of exempt organization. Today, however, we are going to talk about the employment law rules that nonprofit employers need to be aware of.

Show Notes:

Benjamin R. Buchwalter Bio

Speech, Safety, and the Law: When Politics Enter the Workplace (Webinar)

Farella 2025 Employment Law Symposium Recordings and Articles

EO Radio Show #113: Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks

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: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code

EO Radio Show Hot Topics playlist

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 133 is the 23rd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Mississippi and Georgia.

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 with California. Earlier episodes have covered 41 states and the District of Columbia. After today's episode, the only remaining states are Idaho, Iowa, Kansas, Missouri, Montana, and Nebraska.

You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements.

Show Notes:

Farella YouTube podcast channel

Mississippi:

Mississippi Business Services & Regulations Home Page: https://www.sos.ms.gov/business-services-regulation

Mississippi Current Entity Search: https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx#clear=1

Mississippi Secretary of State Nonprofit Requirements FAQ: https://www.sos.ms.gov/business-services/non-profit-requirements

Mississippi Business Filings FAQ: https://www.sos.ms.gov/business-services/faqs

Mississippi Fees Schedule: https://www.sos.ms.gov/content/documents/Business/FeeSchedule.pdf

Mississippi Filing PowerPoint FAQ: https://www.sos.ms.gov/content/documents/Business/New%20Filing%20System.pdf

Mississippi Annual Report Filing page: https://www.sos.ms.gov/index.php/business-services/annual-reports

Mississippi Secretary of State Charitable Organizations Registration Homepage: https://charities.sos.ms.gov/online/portal/ch/page/instructions/Portal.aspx

Mississippi Department of Revenue online portal: https://www.dor.ms.gov/

Mississippi Department of Revenue Exempt Entities FAQ: https://www.dor.ms.gov/sites/default/files/Laws%26Regs/Exempt%20Entities%20(final).pdf

Georgia:

Georgia Secretary of State Business Home Page: https://sos.ga.gov/corporations-division-georgia-secretary-states-office

Georgia Secretary of State current entity database: https://ecorp.sos.ga.gov/businesssearch

Georgia Corporation filing FAQ: https://georgia.gov/register-corporation

Georgia Foreign Entity filing FAQ: https://sos.ga.gov/how-to-guide/how-to-guide-register-foreign-entity

Georgia Filing Fees and Processing FAQ: https://sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees%20%28Effective%209.6.2025%29.pdf

Georgia Business Filings FAQ: https://sos.ga.gov/page/business-division-faq

Georgia Articles of Incorporation Exemplar PDF: https://sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Corporation_1.pdf

Georgia Application for Certificate of Authority form: https://sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20of%20Authority%20for%20Profit%20or%20Nonprofit%20Corporation%20%28CD%20236%29.pdf

Georgia Publication list: at http://www.gsccca.org/clerks

Georgia Annual Report FAQ: https://sos.ga.gov/how-to-guide/how-file-annual-registration

Georgia Secretary of State Nonprofit Registration homepage: https://sos.ga.gov/how-to-guide/how-guide-charities

Georgia Secretary of State Nonprofit Registration Checklist: https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf

Georgia Department of Revenue Home Page: https://gtc.dor.ga.gov/_/#1

Georgia Nonprofit Tax Exemption FAQ: https://dor.georgia.gov/taxes/sales-use-tax/tax-exempt-nonprofit-organizations

Atlanta Pro Bono Nonprofit FAQ: https://pbpatl.org/test-page/establishing-a-georgia-501c3-nonprofit-corporation/

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. In episode 131, I talked about my general form grant agreement provisions and best practices for basic grant agreements that I recommend for grants from public charities and private foundations. This week, I want to cover some special issues and important provisions that often come up and deserve careful drafting considerations. In this episode, I'll cover my thoughts on matching grant conditions, intellectual property rights, recoverable grants, and indemnification and risk management issues.

Show Notes:

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

Farella YouTube podcast channel

EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices

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

EO Radio Show #30: Nonprofit Basics: Private Foundation Minimum Distribution Requirements

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

EO Radio Show: #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations

EO Radio Show #21: Loot and Private Foundation Rules – Part 1

EO Radio Show #22: Loot and Private Foundation Rules - Part 2

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 this is episode 131 of EO Radio Show. I'm surprised that in the three years and 130 episodes I've recorded for this show, I haven't yet devoted one to grant agreements. Well, better late than never. I've been writing a lot of grant agreements lately, so the details of these agreements are top of mind for me. In this episode, I'll talk about what makes a good form for use by grant-making charities, and I'll include some tips and observations on common and some not-so-common provisions.

Show Notes:

EO Radio Show #8: Election Year Issues Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code

EO Radio Show #30: Nonprofit Basics: Private Foundation Minimum Distribution Requirements

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

EO Radio Show: #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations

EO Radio Show #35: Hot Topic: UPMIFA in the Context of Financial System Instability

EO Radio Show #21: Loot and Private Foundation Rules – Part 1

EO Radio Show #22: Loot and Private Foundation Rules - Part 2

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 130 is our 22nd in a series of "Nonprofit Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Alabama and Arkansas.

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 and several other states. Earlier episodes have covered 40 states and the District of Columbia. After today's episode, the only remaining states are Georgia, Idaho, Iowa, Kansas, Mississippi, Missouri, Montana, and Nebraska.

You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist is available for state filing requirements.

Show Notes:

Farella YouTube podcast channel

For Alabama:

Alabama Secretary of State Business Entities Home Page: https://www.sos.alabama.gov/business-entities

Alabama Secretary of State Online Services: https://www.alabamainteractive.org/sos/welcome.action

Alabama Current Entity Search: https://www.sos.alabama.gov/government-records/business-entity-records

Alabama Fees Schedule (effective August 2023): https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf

Alabama Forms index: https://www.sos.alabama.gov/business-entities/business-downloads#bdCategory-2865

Alabama Domestic Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/domesticEntityNameReservation.pdf

Alabama Domestic Nonprofit Corporation Certificate of Incorporation: https://www.sos.alabama.gov/sites/default/files/2023-12/NonProfitIncorporation.pdf

Alabama Foreign Name Reservation: https://www.sos.alabama.gov/sites/default/files/2022-09/foreignEntityNameReservation.pdf

Alabama Foreign Corporation (Business or Non-Profit) Application for Registration: https://www.sos.alabama.gov/sites/default/files/2022-09/ForeignCorporationRegistration.pdf

Alabama Attorney General Charitable Organizations webpage: https://www.alabamaag.gov/licensing-registration/charitable-organizations/

Alabama Department of Revenue Privilege Tax Home Page: https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/

Alabama Department of Revenue Sales Tax FAQ: https://www.revenue.alabama.gov/sales-use/sales-tax/

Alabama Association of Nonprofits FAQ: https://www.alabamanonprofits.org/how-to-start-a-nonprofit

For Arkansas:

Arkansas Secretary of State Business Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs

Arkansas Secretary of State current entity database: https://www.ark.org/corp-search/index.php

Arkansas Forms and Fees Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees

Arkansas Filing Processing Time FAQ: https://www.sos.arkansas.gov/business-commercial-services-bcs/for-new-business

Arkansas Nonprofit Corporation Filing Fees: https://www.sos.arkansas.gov/uploads/bcs/Non-Prof_Fees_1.pdf

Arkansas Nonprofit Domestic Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/

Arkansas Articles of Incorporation – Domestic Nonprofit: https://www.sos.arkansas.gov/uploads/bcs/NPD-01_2.pdf

Arkansas Nonprofit Foreign Forms Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign

Arkansas Application for Foreign Nonprofit Corporation Seeking to Do Business in Arkansas: https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf

Arkansas Secretary of State Charitable Entities Home Page: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities

Arkansas Department of Finance & Administration Sales and Use Tax FAQ: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/

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 EO Radio Show episode 129 is a refresh of episode 10, first published on August 8th, 2022. It provides a checklist of considerations when organizing a new charity to provide relief in the aftermath of a disaster.

The recent flood events in Texas and New Mexico remind us of the need to support those affected by overwhelming disasters. We know that once the headlines fade and the cleanup begins, the immense work of recovery gets underway, and that recovery effort requires financial support. Long-term recovery efforts, long-term fundraising, and a long-term commitment to the victims are sometimes best provided by a new organization formed just for that purpose. The focus of this episode is on the steps the new charitable organization must take to provide effective long-term disaster relief.

Show Notes:

Episode 128: REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity

RS Form 3833: Disaster Relief, Providing Assistance Through Charitable Organizations.

IRS Form 1023

IRS Publication 1771: Charitable Contributions and Substantiation Requirements

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. In the aftermath of the truly horrific 100-year flood event in Texas, as the floodwaters ebb and the long haul of recovery begins, the local and national community is stepping up to help. Many want to know how they can support victims, and others will want to find new ways to deliver the short and long-term services needed.

This episode is a "refresh" of EO Radio Show episode 9, first dropped on August 1, 2022. It addresses common legal questions that come up for charitable relief efforts for victims in the immediate aftermath of disasters. The focus of this episode is on distinguishing between charitable disaster relief for a charitable class, as compared to private gifts to a specific individual. We also cover what donors and founders need to know when supporting a new relief effort for a charitable class as a new charity or a new foundation.

Next week, I'll "refresh" another episode from 2022, with more detailed information about how to apply for tax-exempt status on an expedited basis for a new charity formed in the aftermath of a specific disaster. For those who don't want to wait a week for that episode, go back to episode 10, which is easy to find on the Farella YouTube channel. Links to that episode and other helpful information on these topics are in the show notes.

Show Notes:

Disaster Relief, Providing Assistance Through Charitable Organizations: https://www.irs.gov/pub/irs-pdf/p3833.pdf

Disaster Relief: Meaning of "Charitable Class": https://www.irs.gov/charities-non-profits/charitable-organizations/disaster-relief-meaning-of-charitable-class

NGOsource: What Does It Mean to Be Charitable: https://www.ngosource.org/blog/what-does-it-mean-to-be-charitable

EO Radio Show #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

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

Farella YouTube podcast channel

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.