158: Gift Acceptance Policies Part 1: What, Why, and Who

158: Gift Acceptance Policies Part 1: What, Why, and Who

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 [https://www.irs.gov/publications/p526#:~:text=Digital%20assets%20are%20not%20publicly%20traded%20securities%20for%20the%20purposes%20of%20Form%208283%2C%20Section%20B%2C%20unless%20the%20digital%20asset%20is%20publicly%20traded%20stock%20or%20indebtedness.%0AIf%20the%20value%20of%20the%20digital%20asset%20exceeds%20%245%2C000%2C%20appraisal%20requirements%20will%20apply.] EO Radio Show episode 157: A Case Study on Charitable Deduction Acknowledgment Requirements [https://www.fbm.com/exempt-organizations/publications/a-case-study-on-charitable-deduction-acknowledgment-requirements/] EO Radio Show Nonprofit Governance playlist [https://www.youtube.com/watch?v=vH_jkJ93PFw&list=PLh7tE5QyhP2uDghPmg3TaHw6FnYOVijzH] 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.

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://scholar.google.com/scholar_case?case=14903427380098630355&q=Wells+v.+Commissioner+(T.C.+Memo.+2026-49)&hl=en&as_sdt=2006&as_vis=1] 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.