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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.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 157 of EO Radio Show. On June 10, 2026, the tax court issued an opinion in a case that presents a great opportunity to discuss charitable deduction acknowledgment requirements. For listeners who want to read the opinion, we have a link to the case, Wells v. Commissioner, in the show notes. A case like this is a lot less dry than a recitation of the rules about charitable deduction acknowledgment requirements, and it's easy to empathize with the donor when the full color of real life serves as a backdrop to the legal concepts. Show Notes: Wells v. Commissioner (T.C. Memo. 2026-49) 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 156 of EO Radio Show. Today, we are going to talk about proposed changes to the filing process requirements for charities that are required to register with the California Registry of Charities and Fundraisers. These proposed changes apply to both the initial registration and annual renewal forms filed by California charities. One might think that this episode will be of interest only to California-based charities, but that would be wrong. All charitable organizations that solicit donations from California residents should take note. Show Notes: Registry of Charities and Fundraisers Online Filing Service: Notice of Proposed Adoption of Regulations Attorney General Charities Homepage Attorney General Initial Registration CT-1 FAQ Attorney General Registry of Charities and Fundraisers' Existing Registry Search Tool  EO Radio Show #38: Nonprofit Quick Tip: Secretary of State Filings in California and Delaware EO Radio Show #49: Nonprofit Basics: Winding up a California Charity EO Radio Show #51: Nonprofit Basics: How To Withdraw a Foreign Charity From California Registration EO Radio Show #151: Charities Exiting California: Paperwork, Pitfalls, and Patience 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. In the EO Radio Show episode 155, host Cynthia Rowland refreshes episode 41, which addresses the nonprofit basics topic of filing deadlines for nonprofit organizations. She covers both federal and state filing deadline requirements. Be sure to check the show notes for several resources for both federal and California filing deadlines. If you're in a state other than California and you suspect you have filing requirements in that state, be sure to check out our nonprofit state filings playlist, where we cover all 50 States and the District of Columbia's filing requirements. Show Notes: Nonprofit State Filings playlist Annual filing and forms for tax-exempt organizations  Required filing (Form 990 series)  Form 990 Overview Course See Filing Phase-In for more information about which return to file Form 990-N (e-Postcard), Annual Electronic Filing Requirement for Small Exempt Organizations Form 8868 Application for Extension of Time to File Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF)  Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ  Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts)  Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code FAQs about the annual reporting requirements for tax-exempt organizations  Form 990 resources and tools  Publication 557 PDF Tax Relief in Disaster Situations Disaster Assistance and Emergency Relief for Individuals and Businesses Revenue Procedure 2014-11 explains the four procedures an organization may use to apply for reinstatement 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 in episode 154 of EO Radio Show, I welcome back my partner, Ben Buchwalter, to discuss changes in employment laws affecting California employers. Even though many people are working remotely, some employers have employees who either live in California or spend a significant amount of their work hours there. For these employees, it is crucial to ensure compliance with all applicable California laws. Additionally, we will discuss new federal standards that apply to all employees today. Show Notes: Benjamin Buchwalter bio Farella employment law resources EO Radio Show #113: Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks EO Radio Show #74: Employment Law Update for Nonprofits With Holly Sutton EO Radio Show #28: California's New Pay Transparency Law 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 153 of EO Radio Show focuses on the legal principles that fiscal sponsor organizations need to know. These sponsor organizations typically are charities described in Internal Revenue Code Section 501(c)(3). I include in this discussion the practical implications of sponsoring projects as well as the legal issues that can arise. I'll also explain what the terms "sponsored project" and "fiscal sponsor" mean, what they reference, and the legal framework within which these relationships operate. In this episode, I also touch on the recently introduced federal legislation, the SPONSOR Act, and its potential impact on the nonprofit sector as it relates to operating fiscally sponsored projects. I want to flag some late‑breaking news that came out on April 23rd. The Treasury Department announced that the IRS plans to revise Form 990 to improve transparency, strengthen tax administration, and provide clearer reporting on certain activities of tax-exempt organizations. Notably, those areas include government contracts, government grants, and fiscal sponsorship arrangements. The Treasury and IRS expect to publish proposed regulations and to provide an opportunity for public comment before finalizing reporting changes. As you listen today, keep in mind that the rules, reporting requirements, and practical implications may change in the near future. I'll cover those developments in future episodes as more information becomes available. For today, I want to focus especially on the issues that matter most to new or first‑time fiscal sponsors — organizations that may be exploring fiscal sponsorship as a one‑off opportunity, or operating charities that want to dip a toe into it to advance their mission by bringing in founders with similar ideas. Show Notes: SPONSOR Act: https://www.congress.gov/bill/119th-congress/senate-bill/3942/titles EO Radio Show #29: Nonprofit Basics: What You Need To Know About Expenditure Responsibility EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More EO Radio Show #149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving 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 in EO Radio Show episode 152 I'm focusing on what charitable entrepreneurs need to know when launching a new charitable initiative and are considering whether fiscal sponsorship is the right way to incubate, that is test and build a new idea, or a good short-term vehicle to run a time-limited charitable activity without going through the expense and timeline of forming and qualifying a standalone nonprofit organization. I'll go over what the terms "sponsored project" and "fiscal sponsor" mean and the legal context in which they operate. Show Notes: SPONSOR Act: https://www.congress.gov/bill/119th-congress/senate-bill/3942/titles EO Radio Show #37: Are You Ready? Steps for Launching a New Charitable Corporation EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More EO Radio Show #149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving 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.