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Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and as 2025 draws to a close, it seems to me that this is a good time to share my year-end thoughts on important annual governance responsibilities and to also check in on other housekeeping that busy nonprofits sometimes overlook. These could be a good start for nonprofit leaders to add to their to-do list in the coming year. I hope you'll find this episode helpful food for thought as you think about where your organization is on these compliance matters, and these may well be the basis for your 2026 New Year's resolutions for your charity. Show Notes: EO Radio Show #26: Nonprofit Websites and Terms of Use – Best Practices and Common Pitfalls EO Radio Show #27: Privacy Policy Best Practices for Nonprofits 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 episode marks the 26th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Kansas and Missouri. With the addition of these two states, we have covered all the domestic jurisdictions for the incorporation of domestic US charitable organizations. You can find all prior episodes on our website or on Farella's YouTube channel, where a playlist of state filing requirements is available. Show Notes:  Farella YouTube podcast channel Kansas: Kansas Secretary of State Business Services Home Page: https://sos.ks.gov/businesses/businesses.html Kansas Current Entity Search: https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx Kansas Business One Stop for filings: https://ksbiz.kansas.gov/ Kansas Business Entity FAQ and Forms: https://sos.ks.gov/businesses/register-a-business.html Kansas Articles of Incorporation Public Benefit: https://sos.ks.gov/forms/business_services/PBC.pdf Kansas Application for Filing Foreign Business Application: https://sos.ks.gov/forms/business_services/FA.pdf Kansas Information Report FAQ: https://sos.ks.gov/businesses/information-reports.html Kansas Information Report Form: https://www.sos.ks.gov/forms/business_services/INP.pdf Kansas Secretary of State Starting Nonprofit FAQ: https://ksbiz.kansas.gov/start/starting-a-non-profit-organization/ Kansas Attorney General Charitable Organization Registration Home Page: https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration Kansas Department of Revenue Home Page: https://www.ksrevenue.gov/ Missouri: Missouri Secretary of State Business Home Page: https://www.sos.mo.gov/business Missouri Secretary of State Starting a Business FAQ: https://www.sos.mo.gov/business/corporations/startBusiness Missouri Secretary of State All Business FAQ: https://www.sos.mo.gov/business/faqs Missouri Secretary of State's current entity database: https://bsd.sos.mo.gov/ Missouri Forms and Fees Page: https://www.sos.mo.gov/business/corporations/forms Missouri Domestic Nonprofit Articles of Incorporation Form: https://www.sos.mo.gov/CMSImages/Business/corp52.pdf?v=2025 Missouri Application for Certificate of Authority of a Foreign Nonprofit Corporation: https://www.sos.mo.gov/CMSImages/Business/corp55a.pdf?v=2025 Missouri Schedule of Fees: https://www.sos.mo.gov/CMSImages/Business/fees.pdf Missouri online Registration Portal: https://bsd.sos.mo.gov/ Missouri online filing FAQ: https://www.sos.mo.gov/bsd/RegSysFAQ Missouri Attorney General Charitable Registration FAQ: https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/registration-faqs/ Missouri Department of Revenue Nonprofit Tax FAQ: https://dor.mo.gov/taxation/business/registration/small-business/maintain/non-profit.html 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 in episode 143 of the EO Radio Show, I revisit episode 22, the second of two episodes from several years ago that explore the rules surrounding private foundations, using commentary on the Apple TV+ comedy series Loot, starring Maya Rudolph. Season two of Loot premiered in early 2024, and season three premiered in October 2025. In this episode, we revisit the original discussions we had about the first season. But, spoiler alert, my Farella colleague, Hons Yung, and I share some, but not all, of the fun plotlines from season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode for the technical legal issues we spotted in Loot season one. Show Notes: Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Hons Yung, Partner, Farella Braun + Martel Loot on Apple TV+ IRS form 4720 (Return of Certain Excise Taxes) Instructions IRS Form 990PF (Annual Return of Private Foundation) Instructions EO Radio Show Episode 6: Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention EO Radio Show Episode 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 Hons Yung's podcast: The Verdict: Estate Planning Through Film 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 for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago that explored private foundation rules using the Apple TV+ series called Loot starring Maya Rudolph. Season two of Loot premiered in early April 2024, and season three premiered in October 2025. For those of you who are new to this podcast and who would like a fun introduction to technical private foundation rules, here's the first of those two original episodes that explored season one of Loot. But, spoiler alert, my Farella colleague, Hons Yung, and I give away some, but not all, of the fun plot lines in season one. So, if you want to laugh along with the podcast, go binge-watch season one first, then come back and listen to this episode and the next one for the technical legal issues we spotted in season one of Loot. Cynthia Rowland, Podcast Host, Partner, Farella Braun + Martel Hons Yung, Partner, Farella Braun + Martel Loot on Apple TV+ EO Radio Show #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance IRS Form 4720 (Return of Certain Excise Taxes) Instructions IRS Form 990PF (Annual Return of Private Foundation) Instructions Hons Yung's podcast: The Verdict: Estate Planning Through Film 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 141 is a refresh of episode 37, covering key questions to ask when thinking about launching a new charitable organization. Recently, I've seen a surge in interest from clients who want to incorporate a new charity. At the same time as I'm recording this episode, the federal government is still in shutdown. The IRS recently announced on October 21 that during the lapse in appropriations, applications for determination letters for tax-exempt status will not be processed. Even before the shutdown, applications had slowed. Generally, they could take a year or more to be processed. We have been seeing straightforward grant-making foundation applications being processed in about four months. Very small organizations with budgets of less than $50,000 and using Form 1023 EZ, we're getting their IRS determination letters a little bit quicker than the current state of play, but those organizations with substantial budgets had to plan on a long lead time before getting their IRS determination letter. Some new organizations will be comfortable beginning operations before the IRS letter is received, and that is feasible if there are grant funds available that are not dependent on that IRS determination letter. But for new charities that are depending on substantial contributions from individuals, grants from private foundations, or gifts from donor-advised funds, that IRS determination letter becomes more important.  So, with all that being said, it is more important than ever for today's founders to carefully consider all the requirements for the startup of a new charity so that they can launch it as quickly as possible. This episode covers key questions to ask when considering forming a new nonprofit. In addition to the tax compliance concerns, there are also state law requirements and practical considerations to think about. Show Notes: Statement on IRS operations limited during the lapse in appropriations; regular tax deadlines remain | Internal Revenue Service EO Radio Show Episode 1: Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship EO Radio Show EP #2: Nonprofit Basics: Designators, Members, Directors, Officers: The Who's Who of Nonprofit Governance EO Radio Show #3: Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation EO Radio Show EP #5:Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity EO Radio Show EP #10: Nonprofit Basics: Setting up a New Charity for Disaster Relief EO Radio Show EP #32: Nonprofit Basics: Insider Transactions and Nonprofits – What's the Big Deal? EO Radio Show EP #33: Nonprofit Basics: Conflict of Interest Policies and Best Practices for Approving Insider Compensation 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. As we've discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their communities. In EO Radio Show episodes 9 and 10, we covered the basics of forming and obtaining tax-exempt status for organizations whose purpose is to address specific disasters. Today's episode focuses on the special issues that arise when an employer wants to establish a charitable entity to provide disaster relief to its employees and their families, and sometimes to affected communities, often in areas where the employer has a substantial geographic footprint. This episode was inspired by both the recent Apple TV movie "The Lost Bus," which covers the 2018 wildfire in Paradise, California, and a recently published IRS ruling that denied exempt status to an organization formed by a company to provide disaster relief to its employees. We'll walk through the facts revealed in that letter ruling and use it as a guide for the employer that might want to navigate the rules to create a charity for disaster relief for its employees and its community. Show Notes: Farella YouTube podcast channel Starting and maintaining a charity for disaster relief | Internal Revenue Service 202534009.pdf Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity Episode 9: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster  Episode 10: Nonprofit Basics: Setting up a New Charity for Disaster Relief 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 episode marks the 25th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit corporations. Today, with the help of Joe Hilliard, we look at the basic state filing requirements for nonprofit corporations operating in Montana and Nebraska. 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. After today's episodes, the only remaining states are Kansas and Missouri. 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 Montana: Montana Secretary of State Business Services Homepage: https://biz.sosmt.gov/ Montana Current Entity Search: https://biz.sosmt.gov/search/business Montana Business Entity FAQ: https://sosmt.gov/business/help-center/ Montana 501(c)(3) Form FAQ: here.  Montana Business Entity Forms: https://biz.sosmt.gov/forms/business Montana Business Entity Fees: https://sosmt.gov/business/fees/ Montana Department of Justice Donations to Charities FAQ: https://dojmt.gov/office-of-consumer-protection/donations-to-charities/ Montana Department of Revenue Forms: https://revenue.mt.gov/forms/ Montana Nonprofit Association Nonprofit FAQ: https://mtnonprofit.org/mna-resources/starting-a-501c3-in-montana/ Nebraska: Nebraska Secretary of State Business Homepage: https://designegov.nebraska.gov/business/business-services/ Nebraska Secretary of State New Business FAQ: https://sos.nebraska.gov/business-services/new-business-information Nebraska Secretary of State current entity database: https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search Nebraska Forms and Fees Page: https://sos.nebraska.gov/business-services/forms-and-fee-information Nebraska Secretary of State Business FAQ: https://sos.nebraska.gov/business-services/corporate-and-business Nebraska eDelivery FAQ: https://www.nebraska.gov/faqs/sos/edelivery/ Nebraska Department of Revenue website: https://revenue.nebraska.gov/ Nebraska Chamber of Commerce Nonprofit FAQ: https://www.chamberofcommerce.org/nonprofit/nebraska

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third episode in a short series about using AI for impact and how nonprofits can work smarter in the digital age. In today's episode, I am again joined by Sly Atayee and Kirstie Tiernan from BDO. We delve into the risks and realities of adopting AI in the nonprofit sector. From securing donor data to preventing bias and managing tool sprawl, we explore how nonprofits can protect their mission while embracing innovation.  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 #136: AI on a Shoestring: A Startup Nonprofit's Real-Life Journey EO Radio Show #137:  Leading With AI: Nonprofit Management and Boardroom Perspectives COSO Integrated Internal Control Framework Executive Summary EO Radio Show Nonprofit Fraud Prevention 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 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 colleagues, Ben Buckwalter and Jackie Gerson, 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 Jackie Gerson 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.