157: A Case Study on Charitable Deduction Acknowledgment Requirements

157: A Case Study on Charitable Deduction Acknowledgment Requirements

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) [https://s3.us-east-1.amazonaws.com/dawson.ustaxcourt.gov-documents-prod-us-east-1/aafb27bf-999f-4211-9c4b-4efa6c86a88f?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Content-Sha256=UNSIGNED-PAYLOAD&X-Amz-Credential=ASIA6IROMRYRNSCGNCI7%2F20260611%2Fus-east-1%2Fs3%2Faws4_request&X-Amz-Date=20260611T231718Z&X-Amz-Expires=120&X-Amz-Security-Token=IQoJb3JpZ2luX2VjED8aCXVzLWVhc3QtMSJHMEUCIQCYJtrYDkHw7zmNx0Srx6xlkkEItjktdD1J6rWDQRclIgIgVZn23R6veSaOxbFORIIu0hIOx%2BnwJvcNMSC3If7XIi4q9QMICBABGgw5ODA0MjM1NzcxMjIiDLnoDcju5X6I63wAOirSA7wtqNoNZzQ7mt8i6a4P%2BmlC1Rr90lwPaOIV2E9lSb8VqtvMdlozxbe1VtmEHht9ruQkUDOeK22j4a2fPrsz9%2Fe6MEFDAWAeH2amdh9JgkDfIdo9JTHvuQVahmRHV4DohvhkBsbzExqH7kwB414ay4jX1Xt3v8Z7EdR7GN1LFhEXLzKCZCjHD5QSBaeyRYuKkWWSThgUVJX3JFU2bcQLp1MnbihOUdtdT3FNhWTHhQSUkQ1W79sFpd6VwDeyY6Esv5CKEpdVbSDhsj7KM%2Fukahx7BJZjl%2FTDzBHD7hs3y50X2hFwozGnpfJxWS%2FLg0kBs3EQ3qbJpsvL%2BI7M7zO1BY1WrHflfcgRDu9pp0ed4AUaxPlwhbGioZceAxj%2F4BdZZE1DjIEiu2a%2BgKWVmzhV30Hn6%2FmwYecXl41XrjQC2K9tDM6NPLTtD9WiVWQP1Ph0LawDyphCnOTPiY5bBbAyuYDRFDleRb0kZSrM%2B%2B1vm2gh%2FtCf46ehwl3klfVkfy6YF1do8bpkHoQrS2MOXMOeB26iIYFB5f4dlLHSxi4e4jOVBSdwe3W0mcj3JtrXQkZLOLbUKkH6opsi5UPUgBfcpb2p6TTCoF3dJQYkgXQcggPjoj8w6%2Fes0QY6oQF1LaF1r4HL6bDNebMHb7wgaMZXGysxLzoKbYqESbtr6%2BLC9lR1bjZ4k9JWW%2FdSRnsNlubx8khnJhNRTq6nTFffMa0yELKN6A8UQlw1SB2L5A6rbUJhW9idaMfOcqxImaYS%2Bsrk5gChegFveoEB%2BsRTrN8N4yrtYDHz%2Ba%2BGpS0NYx4QCmi0bWz52ghHKaylPqrIEHU4w0RALEZ%2B9J8fbI0jkA%3D%3D&X-Amz-Signature=0246ccb1076bde29da0f1f8851ef5aa48a9bd4aef5f16126da80cd4167648b10&X-Amz-SignedHeaders=host&x-amz-checksum-mode=ENABLED&x-id=GetObject] If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com [eoradioshow@fbm.com]. Additional episodes are available at EORadioShowByFarella.com [http://www.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.

156: New Proposed Registration Rules for California Charities

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 [https://oag.ca.gov/charities/regs/registry-of-charities-and-fundraisers-online-filing-service] Attorney General Charities Homepage [https://oag.ca.gov/charities] Attorney General Initial Registration CT-1 FAQ [https://oag.ca.gov/charities/initial-reg] Attorney General Registry of Charities and Fundraisers' Existing Registry Search Tool [https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y] EO Radio Show #38: Nonprofit Quick Tip: Secretary of State Filings in California and Delaware [https://www.fbm.com/publications/nonprofit-quick-tips-secretary-of-state-filings-in-california-and-delaware/] EO Radio Show #49: Nonprofit Basics: Winding up a California Charity [https://www.fbm.com/publications/nonprofit-basics-how-to-wind-up-a-california-charity/] EO Radio Show #51: Nonprofit Basics: How To Withdraw a Foreign Charity From California Registration [https://www.fbm.com/publications/nonprofit-basics-how-to-withdraw-a-foreign-charity-from-california-registration/] EO Radio Show #151: Charities Exiting California: Paperwork, Pitfalls, and Patience [https://www.fbm.com/publications/charities-exiting-california-paperwork-pitfalls-and-patience/] If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com [eoradioshow@fbm.com]. Additional episodes are available at EORadioShowByFarella.com [http://www.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.

155: REFRESH Federal Tax Filing Deadlines and Penalties

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 [https://www.youtube.com/watch?v=8SEUGTlb4Wg&list=PLh7tE5QyhP2ti4-MJYL9WiFN8bAWYI87f] Annual filing and forms for tax-exempt organizations [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fannual-filing-and-forms/2/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/0RfRA3PYuyPM8EsYgphpn1ihArA9O_8Y1_RZYX9sTt0=452] Required filing (Form 990 series) [https://www.irs.gov/charities-non-profits/required-filing-form-990-series] https://www.irs.gov/charities-non-profits/stay-exempt/form-990-overview-courseForm 990 Overview [https://www.irs.gov/charities-non-profits/stay-exempt/form-990-overview-course] Course [https://www.irs.gov/charities-non-profits/stay-exempt/form-990-overview-course] See Filing Phase-In [https://www.irs.gov/charities-non-profits/form-990-series-which-forms-do-exempt-organizations-file-filing-phase-in] for more information about which return to file Form 990-N (e-Postcard) [https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard], Annual Electronic Filing Requirement for Small Exempt Organizations Form 8868 [https://files.passle.net/Passle/65737bea961a63814fd9b845/MediaLibrary/Images/2025-06-27-13-47-24-482-685ea0ec9e19c98bad0f47e8.pdf] Application for Extension of Time to File Form 990-series annual information returns [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fforms-pubs%2Fabout-form-990/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/VD_WdV3SskeeyHws-y2x3R2lwF8PUAz4Mhj5jN3l32g=452] (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 [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fannual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/zJXrdMJueFkRJ8uA9s7OpCYQewc4f71HqTn4Y_3WWN4=452] Form 990-T, Exempt Organization Business Income Tax Return [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fforms-pubs%2Fabout-form-990-t/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/IrDLb3SPUS8YKF8OCfQqS_-T28X2Ai-jQ-iFTm7Lw1M=452] (other than certain trusts) Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fprivate-foundations%2Fform-4720/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/VtZ0YoQ_uPTIZc-pZ2AY0vneztlxOgYWBgmT8Rz3LIw=452] FAQs about the annual reporting requirements for tax-exempt organizations [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fquestions-about-the-annual-reporting-requirements-for-exempt-organizations/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/9h3WdwmgAXI2IhL6qkyv79AoaOf_RxLzB-kodgoQF6k=452] Form 990 resources and tools [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fcharities-non-profits%2Fform-990-resources-and-tools/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/cDVcf8-zSG2h4QK-8SLa2k9cfQtO4o32XWOB7fAYfDY=452] Publication 557 PDF [https://links-1.govdelivery.com/CL0/https:%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp557.pdf/1/0100019dfd79f775-cb70a5e0-975a-44f1-876c-8472855dec62-000000/A8h-y7TWChn62iljW5Q-llRWDlFF_18OxPyZJik_uAU=452] Tax Relief in Disaster Situations [https://www.irs.gov/newsroom/tax-relief-in-disaster-situations] Disaster Assistance and Emergency Relief for Individuals and Businesses [https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses] Revenue Procedure 2014-11 [https://files.passle.net/Passle/65737bea961a63814fd9b845/MediaLibrary/Images/2025-06-27-13-47-25-414-685ea0ed9e19c98bad0f47ea.pdf] 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 eoradioshow@fbm.com [eoradioshow@fbm.com]. Additional episodes are available at EORadioShowByFarella.com [http://www.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.

154: 2026 California Employment Law Updates for Nonprofits

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 [https://www.fbm.com/benjamin-r-buchwalter/] Farella employment law resources [https://www.fbm.com/employment/publications/] EO Radio Show #113: Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks [https://www.fbm.com/employment/publications/nonprofit-employer-return-to-office-mandates-best-practices-and-litigation-risks/] EO Radio Show #74: Employment Law Update for Nonprofits With Holly Sutton [https://www.fbm.com/employment/publications/employment-law-update-for-nonprofits-with-holly-sutton/] EO Radio Show #28: California's New Pay Transparency Law [https://www.fbm.com/employment/publications/californias-new-pay-transparency-law/] If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com [eoradioshow@fbm.com]. Additional episodes are available at EORadioShowByFarella.com [http://www.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.

153: Legal Principles of Fiscal Sponsorship for Sponsoring Organizations

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 [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 [https://www.fbm.com/publications/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 [https://www.fbm.com/publications/nonprofit-basics-what-nonprofits-need-to-know-about-expenditure-responsibility-grant-requirements/] EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices [https://www.fbm.com/exempt-organizations/publications/nonprofit-basics-grant-agreement-best-practices/] EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More [https://www.fbm.com/exempt-organizations/publications/nonprofit-basics-grant-agreements-matching-grants-ip-recoverable-grants-more/] EO Radio Show #149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving [https://www.fbm.com/publications/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 eoradioshow@fbm.com [eoradioshow@fbm.com]. Additional episodes are available at EORadioShowByFarella.com [http://www.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.