EO Radio Show

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is EO Radio Show episode 106. As we finish off 2025, we're presenting our 17th in the series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard today, we will look at basic state filing requirements for nonprofit corporations operating in Illinois and Indiana. In a previous episode, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, Colorado and Wyoming, Washington, D.C., and most recently Michigan and Ohio. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. We'll work our way through the rest of the states in future episodes. Show Notes: Farella YouTube podcast channel Resources for Illinois: Illinois Secretary of State Business Services Home Page: https://www.ilsos.gov/departments/business_services/home.htmlIllinois Current Entity Search: https://www.ilsos.gov/departments/business_services/business_searches.htmlIllinois Not for Profit Forms page: https://www.ilsos.gov/publications/business_services/nfp.htmlIllinois Not for Profit Guide (pdf): https://www.ilsos.gov/publications/pdf_publications/c165.pdfIllinois Domestic Not for Profit Articles Filing FAQ: https://www.ilsos.gov/departments/business_services/incorporation/nfp_instructions.htmlIllinois List of Not for Profit Purposes: https://ilga.gov/legislation/ilcs/ilcs4.asp?DocName=080501050HArt%2E+3&ActID=2280&ChapterID=65&SeqStart=2700000&SeqEnd=3500000Illinois Articles of Incorporation General Not for Profit Corporation Act: https://www.ilsos.gov/publications/pdf_publications/nfp10210.pdfIllinois Foreign Corporation Application for Authority: https://www.ilsos.gov/publications/pdf_publications/nfp11315.pdfIllinois Not for Profit Annual Report Filing FAQ: https://www.ilsos.gov/departments/business_services/annual_reports/nfp_instructions.htmlIllinois Not for Profit Annual Report form: https://www.ilsos.gov/publications/pdf_publications/nfp11405.pdfIllinois Office of Attorney General Charitable Organizations website: https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/Charity-Registration/Illinois Department of Revenue Tax FAQ: https://tax.illinois.gov/research/taxinformation.htmlIllinois Department of Revenue Charitable Gaming Tax FAQ: https://tax.illinois.gov/research/taxinformation/charitygaming.html Resources for Indiana: Indiana Secretary of State Business Home Page: https://www.in.gov/sos/business/Indiana Secretary of State INBiz Home Page: https://inbiz.in.gov/BOS/Home/IndexIndiana Secretary of State current entity database: https://inbiz.in.gov/BOS/PublicSearch/SearchIndiana Secretary of State Forms Page: https://www.in.gov/sos/business/division-forms/business-forms/#Non_Profit_Corporations__Domestic_Indiana Attorney General Non-Profit & Charitable Giving Home Page: https://www.in.gov/attorneygeneral/consumer-protection-division/charities-and-donors/Indiana Department of Revenue Nonprofit Tax Forms and FAQ: https://www.in.gov/dor/tax-forms/nonprofit/Indiana Department of Revenue Nonprofit Sales Tax Exemption bulletin: https://www.in.gov/dor/files/ib17.pdf If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 2024 draws to a close, it seemed to me that this is a good time to share my year-end thoughts on essential annual governance responsibilities for nonprofits and also to check in on other housekeeping that busy nonprofits sometimes overlook, and that could be a good start for nonprofit leaders to put on their list of things to do in the coming year. This episode refreshes the advice in episode 25 from December 2022. Other than updating the years by adding two at each reference, the advice still stands. I hope you find it helpful food for thought as you consider where your organization is on all these compliance matters and what might need to be attended to as this year comes to a close. Or, if you run out of time, these can be the basis for your 2025 New Year's resolutions for your charity. Show Notes: IRS Links: About Form 990 FAQs re Forms W-2 and 1099 NEC California Forms and Links: Franchise Tax Board Form 199 Annual Registration Renewal, RRF-1 Secretary of State, Statement of Information EO Radio Show #11 - Nonprofit Basics: Amending Nonprofit Corporation Bylaws EO Radio Show #12 - Hot Topics: Risk Management for Cybersecurity EO Radio Show #13 - Nonprofit Basics: Document Retention Policies and Subpoenas, and a Conversation With Aviva Gilbert on Why Good Policies Matter If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 our 16th in the series of "Nonprofit Quick Tip" episodes, focusing on state registration of nonprofit corporations. With the help of Joe Hilliard, we will look at basic state filing requirements for nonprofit corporations operating in Michigan and Ohio. In previous episodes, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filings in Nevada, Arizona, Washington State, Oregon, Alaska, Hawaii, New York, New Jersey, Massachusetts, Connecticut, Maine, Vermont, Rhode Island, New Hampshire, Florida, Louisiana, North Carolina, South Carolina, Kentucky, Tennessee, Oklahoma, Texas, New Mexico, Utah, Colorado, Wyoming, and most recently Washington D.C. You can find all the prior episodes on our website or the Farella YouTube channel, where there is a playlist just for state filing requirements. In future episodes, we'll work our way through the rest of the states. Show Notes: Farella YouTube podcast channel Michigan Resources: Michigan Licensing and Regulatory Affairs, Corporations Division Home Page: https://www.michigan.gov/lara/bureau-list/cscl/corps Michigan Current Entity Search: https://cofs.lara.state.mi.us/SearchApi/Search/Search Michigan Corporation FAQ and Forms Page: https://www.michigan.gov/lara/bureau-list/cscl/corps/forms/corporation-forms Michigan Domestic Nonprofits FAQ: https://www.michigan.gov/lara/bureau-list/cscl/corps/corporations/types/domestic-nonprofit-corporation Michigan Domestic Nonprofit Articles Filing FAQ Sheet: https://www.michigan.gov/lara/-/media/Project/Websites/lara/cscl/NonImages_new/Corps/CSCL-CD_269_Rev0322.pdf?rev=6468657d6993479b84c7de118e59ef64&hash=59AD101DD3858511A73876BF7249B0E4 Michigan Domestic Nonprofit Articles of Incorporation Online Form: https://www.michigan.gov/lara/-/media/Project/Websites/lara/cscl/Folder4/502_08-15.pdf?rev=fabfdceee4bf4120af8fffb3e54fe5a5&hash=D2906A523D7F38625789A67F401FE3CE Michigan Foreign Corporation Filing FAQ: https://www.michigan.gov/lara/-/media/Project/Websites/lara/cscl/NonImages_new/Corps/CSCL_CD_268_Rev032022.pdf?rev=0b6526d639984aa487cf3e18c978d042&hash=27AC22BFE0E4B5F3437149921D65C0FA Michigan Annual Report Filing FAQ: https://www.michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements Michigan Consumer Protection Charities Website: https://www.michigan.gov/consumerprotection/charities Michigan Charitable Organizations Website: https://www.michigan.gov/consumerprotection/charities/charitable-organizations Michigan Department of Treasury Tax Exemptions FAQ: https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/exemptions-faq Ohio Resources: Ohio Secretary of State Business Services Home Page: https://www.ohiosos.gov/businesses/ Ohio Secretary of State Current Entity Database: https://businesssearch.ohiosos.gov/ Ohio Secretary of State Business FAQ: https://www.ohiosos.gov/businesses/information-on-starting-and-maintaining-a-business/frequently-asked-questions/ Ohio Secretary of State Forms and Fees Page: https://www.ohiosos.gov/businesses/filing-forms--fee-schedule/ Ohio Secretary of State Domestic Nonprofit Articles Form: https://www.ohiosos.gov/globalassets/business/forms/532b_web.pdf Ohio Secretary of State Foreign Nonprofit Corporation Application for License: https://www.ohiosos.gov/globalassets/business/forms/530b.pdf Ohio Secretary of State Statement of Continued Existence: https://www.ohiosos.gov/globalassets/business/forms/522.pdf Ohio Attorney General Charity Registration Home Page: https://charitable.ohioago.gov/Charity-Registration Ohio Department of Taxation Exemption FAQ: https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/information-releases/st200502 Ohio Bill 301 updating Dissolutions and Director Responsibilities: https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_135/bills/hb301/EN/05/hb301_05_EN?format=pdf   If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These three rules are anti-terrorism rules, income tax withholding rules, and some special rules for private foundations. All U.S. charitable organizations that make grants to organizations or individuals not resident in the United States need to be aware of a couple of general requirements, and private foundations have an extra set of concerns to ensure that the expenditure by the private foundation outside the United States is not penalized as a taxable expenditure and does count toward the foundation's minimum distribution requirement. This third installment focuses on the special private foundation rules regarding expenditure responsibility and equivalency determination. I also touch on the penalties when there is a footfall or a problem with the international grant. In the first episode of this series, I focused on the Patriot Act rules that apply to all grants, international and domestic. In the second episode, I provided a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States. Show Notes: Farella YouTube podcast channel EO Radio Show #99: Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules EO Radio Show #101: Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules EO Radio Show #58: Nonprofit Basics: What Nonprofits Need To Know About Expenditure Responsibility Grant Requirements EO Radio Show #91: REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity IRS Guidance on Private Foundation Grants to Foreign Organizations IRC Section 4945(h) - Expenditure Responsibility Issue Snapshot Grants by Private Foundations: Expenditure Responsibility Audit Technique Guides Revenue Procedure 2017-53  If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the anti-terrorism rules, the income tax withholding rules, and special rules for private foundations. In episode 99 of the show, I launched this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic, but there are particular interests when we're talking about international grantmaking. In this episode, I'll provide a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States. The third installment of this series will focus specifically on the special private foundation rules, which are expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations. Show Notes: Farella YouTube podcast channel IRS "About Form 1042" About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Organizations  If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 Dave Bruns, director of client services at Farella Braun + Martel, and this is the podcast's 100th episode. To mark this milestone, I'm taking over as today's host. My guest is Cynthia Rowland, Farella partner and the founder and host of EO Radio Show. Today, we'll shine a light on Cynthia and talk about her path to becoming a prominent lawyer in the nonprofit sector and the common legal challenges her clients face. Show Notes: Farella YouTube podcast channel Cynthia Rowland Bio David Bruns Bio If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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 today's episode introduces several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the antiterrorism rules, income tax withholding rules, and special rules for private foundations. These "basics" episodes touch on the rules for U.S. charitable organizations that make grants to organizations or individuals not resident in the United States. Grantmakers need to be aware of a couple of general requirements, and private foundations also have an extra set of concerns to ensure that the expenditure outside the United States is not penalized as a taxable expenditure. The private foundation grantmakers also want to be sure that the expenditure does count towards its minimum distribution requirement. I'll start this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic. In the next episode of this series, I'll provide a brief overview of the income tax withholding rules that apply to payments for services that come into play when making a grant to an international organization that may provide some services in the United States. The third installment of this series will focus specifically on the special private foundation rules, expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations. Show Notes: Farella YouTube podcast channel FINCEN Patriot Act Page OFAC Search Tool Anti-Terrorism Best Practices Treasury's November 8, 2002 release of voluntary best practices guidelines for U.S.-based charities in avoiding terrorist financing. (For Treasury's Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-based Charities, see Doc 2002-25472 (7 original pages) [PDF] or 2002 TNT 221-17) If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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 fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner. In episode 94, we started with case studies of fraud at nonprofit organizations. Then, in episode 95, we discussed three immediate steps an organization can take to mitigate fraud risks. In episode 96, Sly walked us through several big-picture fraud prevention techniques for exempt organizations. Today, we wrap up the series with an "ask a certified fraud examiner" session to answer listener questions sent to our EORadioShow@fbm.com mailbox. Show Notes: Farella YouTube podcast channel Sly Atayee, Director, BDO USA, Certified Fraud Examiner ACFE - Overview of the fraud triangle: Fraud 101: What Is Fraud? ACFE - Occupational Fraud 2024: A Report to the Nations ACFE – Fraud Risk Management Tools COSO Integrated Internal Control Framework Executive Summary EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 EO Radio Show #96: Fraud Prevention Techniques for Nonprofit Organizations - Part 3 If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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 97 is the 15th in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of Joe Hilliard, today we look at the basic filing requirements for nonprofit corporations operating in Washington, D.C., which is not a state but does have incorporation and foreign registration rules for businesses operating there. In previous episodes, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the filings in Nevada and Arizona, Washington state and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, New Mexico and Utah, and last month, Colorado and Wyoming. Show Notes: Farella YouTube podcast channel Resources for Washington, D.C.: DC Department of Licensing and Consumer Protection Front Page: https://dlcp.dc.gov/ DC Corporate Registration Front Page: https://dlcp.dc.gov/node/1614386 DC Online Filings Portal: https://corponline.dcra.dc.gov/Home.aspx/Landing DC Forms Database: https://dlcp.dc.gov/node/1622531 DC Business Registrations FAQ: https://dlcp.dc.gov/page/corporations-division-business-registration-faqs DC Domestic Nonprofit FAQ: https://dlcp.dc.gov/node/1619136 DC Domestic Nonprofit Articles of Incorporation Form: https://dlcp.dc.gov/node/1622461 DC Foreign Registration Statement: https://dlcp.dc.gov/node/1622276 DC Fee Schedule, including expedited fees: https://dlcp.dc.gov/node/1621901 DC Nonprofit Fee Schedule: https://dlcp.dc.gov/node/1621926 DC Business Licensing Division Home Page: https://dlcp.dc.gov/service/business-licensing-division DCLP Charitable Services Business Home Page:  https://dlcp.dc.gov/node/1618416 DC Business Center Online Portal: https://mybusiness.dc.gov/login DC Office of Tax and Revenue Exempt Organizations FAQ: https://otr.cfo.dc.gov/page/exempt-organizations-frequently-asked-questions-faqs DC Office of Tax and Revenue Page: https://mytax.dc.gov/ DC Clean Hands FAQ: https://dlcp.dc.gov/node/1621021 DC Obtaining Clean Hands FAQ: https://otr.cfo.dc.gov/page/certificate-clean-hands If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 third in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episodes where we were looking at real-life case studies of fraud at nonprofits, and some concrete steps an organization can take immediately to mitigate fraud risks. In this episode, we wrap up our discussion on fraud prevention techniques with a close look at building an effective system of internal controls. Our last episode in the series, "Ask a Certified Fraud Examiner," will answer listener questions. Please email them to eoradioshow@fbm.com. Show Notes: Sly Atayee, Director, BDO USA, Certified Fraud Examiner COSO Integrated Internal Control Framework Executive Summary Overview of the fraud triangle: Fraud 101: What Is Fraud? EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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. Episode 95 is the second in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episode that looked at real-life case studies of fraud at nonprofit organizations. This episode discusses steps your organization can take today to mitigate fraud risks. In the next episode, we'll look closely at fraud prevention techniques for exempt organizations. In our last episode in the series, "Ask A Certified Fraud Examiner," we'll answer listener questions. Please email them to eoradioshow@fbm.com. Show Notes:  Sly Atayee, Director, BDO USA, Certified Fraud Examiner Occupational Fraud 2024: A Report to the Nations EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations ABA Guidebook for Directors of Nonprofit Corporations EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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. Episode 94 is the first in a series of episodes where we look at fraud and fraud risks at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a Certified Fraud Examiner, this episode launches the series with case studies of fraud at nonprofit organizations. In the next few episodes, we’ll talk about immediate steps an organization can take to mitigate fraud risks and big-picture fraud prevention techniques for exempt organizations. Our last episode in the series, “Ask a Certified Fraud Examiner,” will answer listener questions sent to our mailbox at EORadioShow@fbm.com. Show Notes: Sly Atayee, Director, BDO USA, Certified Fraud Examiner Occupational Fraud 2024: A Report to the Nations EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations ABA Guidebook for Directors of Nonprofit Corporations If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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. This technical episode addresses the procedures for changing the classification of an organization described in Internal Revenue Code Section 501(c)(3) as a private foundation or one of the many different types of public charities. From time to time, charitable organizations described in Section 501(c)(3) need or want to change their classification, either because they have attained sufficient support to be classified as publicly supported so they don’t want to be classified as private foundations, they aren’t able to generate sufficient public support to meet the requirements for public charity status, or governance document changes have caused a change in supporting organization classification. Or, in many cases, they were simply misclassified from the outset. Show Notes: Farella YouTube podcast channel EO Radio Show - EP 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity EO Radio Show - EP 23: Nonprofit Basics: Supporting Organizations - Part 1 EO Radio Show - EP 24: Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations EO Radio Show - EP 61: In the Weeds With New Supporting Organization Regulations Instructions for Form 8940 (Print version PDF) Pay.gov Current Form 8940 user fee information Pub. 557, Tax-Exempt Status for Your Organization Pub. 598, Tax on Unrelated Business Income of Exempt Organizations If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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 14th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we talked about filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filing requirements in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, Oklahoma and Texas, and last month New Mexico and Utah. Today, with Joe Hilliard's help, we examine the basic state filing requirements for nonprofit corporations operating in Colorado and Wyoming. You can find all the prior episodes on our website or the Farella YouTube Channel, where there is a playlist just for state filing requirements. In future episodes, we'll work our way through the rest of the states. Show Notes: Farella YouTube podcast channel Colorado: Colorado Business Organizations Front Page: https://www.coloradosos.gov/pubs/business/businessHome.html Colorado Current Entity Search: https://www.coloradosos.gov/biz/BusinessEntityCriteriaExt.do Colorado Secretary of State Formation and Filing Document Database: https://www.coloradosos.gov/pubs/business/forms_main.html#Nonprofit Colorado Filings FAQ: https://www.coloradosos.gov/pubs/business/FAQs/filing.html Colorado Business Fee Schedule: https://www.coloradosos.gov/pubs/info_center/fees/business.html Colorado Domestic Nonprofit Articles of Incorporation online form: https://www.coloradosos.gov/pubs/business/helpFiles/NonprofitCorpintro.html Colorado Domestic Nonprofit Articles of Incorporation Instructions: https://www.coloradosos.gov/pubs/business/helpFiles/NonprofitCorpChecklist.pdf Colorado Statement of Foreign Entity Authority Instructions: https://www.coloradosos.gov/pubs/business/helpFiles/AUTHORITY_HELP.html Colorado Statement of Foreign Entity Authority Tutorial: https://www.coloradosos.gov/pubs/info_center/eLearningCourses/FilingAStatementOfForeignEntityAuthority/index.html Colorado Statement of Foreign Entity Authority Sample form: https://www.coloradosos.gov/pubs/business/sampleForms/AUTHORITY.pdf Colorado Periodic Report Filing FAQ: https://www.coloradosos.gov/pubs/business/FAQs/reports.html Colorado Secretary of State Charities and Fundraisers homepage: https://www.coloradosos.gov/pubs/charities/charitableHome.html Colorado Secretary of State Charities and Fundraisers FAQ: https://www.coloradosos.gov/pubs/charities/instructions/charity/registration.html Colorado Charities Fee Schedule: https://www.coloradosos.gov/pubs/info_center/fees/charitable.html Colorado Department of Revenue Tax Exemptions Qualifications: https://tax.colorado.gov/tax-exemption-qualifications Wyoming: Wyoming Secretary of State Business & UCC Center: https://sos.wyo.gov/Business/Default.aspx Wyoming Secretary of State Business Center homepage: https://wyobiz.wyo.gov/Business/Default.aspx Wyoming Secretary of State online business registration page: https://wyobiz.wyo.gov/Business/RegistrationInstr.aspx Wyoming Secretary of State current entity database: https://wyobiz.wyo.gov/Business/FilingSearch.aspx Wyoming Secretary of State Business FAQ: https://sos.wyo.gov/FAQS.aspx?root=BUS Wyoming Secretary of State Forms: https://sos.wyo.gov/Forms/Default.aspx?root=Business Wyoming Secretary of State Domestic Nonprofit Articles form:  https://sos.wyo.gov/Forms/Business/NP/NP-ArticlesIncorporation.pdf Wyoming Secretary of State Foreign Nonprofit Corporation Application for Certificate of Authority: https://sos.wyo.gov/Forms/Business/FNP/FNP-CertificateAuthority.pdf Wyoming Secretary of State Annual Report filing page: https://wyobiz.wyo.gov/Business/AnnualReport.aspx Wyoming Department of Revenue homepage: https://revenue.wyo.gov If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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 fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to wrap up our revisit of some of our "nonprofit basics" episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. This refresh of episode #5 is intended to help the founder of a new charity navigate the complex rules that describe a publicly supported charity. Many people think that the designation 501(c)(3) means an organization is a charity, but there is more to it than that. In this episode, I talk about the IRS classifications that distinguish between a public charity and a private foundation. Both of these types of organizations are described in 501(c)(3), but they are subject to very different rules. So, this episode covers the four basic paths to public charity status. Then, we’ll close out with some tips for a new organization that intends to qualify for public support based on fundraising from the public or, alternatively, primarily from generating income from their exempt function. Since this episode was first published in 2022, we've added our show to the Farella Braun + Martel YouTube channel. Listeners might want to look over the playlist on our channel that covers all the basics and also our broad coverage of the formation mechanics in many states. Take a look at the show notes for updated links. Show Notes: Exempt Organization Types: https://www.irs.gov/charities-non-profits/exempt-organization-types Schedule A, Public Charity Tests: https://www.irs.gov/pub/irs-pdf/f990sa.pdf Instructions to Schedule A: https://www.irs.gov/pub/irs-pdf/i990sa.pdf The Wonderful World of Foundation Classification: https://www.stayexempt.irs.gov/home/depth-topics/wonderful-world-foundation-classification and https://www.stayexempt.irs.gov/se/files/downloads/FoundationClassification_Print.pdf Internal Revenue Code Sections: https://www.law.cornell.edu/uscode/text/26/509 https://www.law.cornell.edu/uscode/text/26/170 EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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. Episode 90 is a refresh of the third of the original episodes published in the summer of 2022. During these dog days of summer, it's a good time to bring back some of our earliest episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this refresh of episode three, I cover the general principles of state law rules that address corporate governance. Under state law, the business and affairs of a nonprofit corporation must be managed and all corporate powers are to be exercised by and under the direction of the board of directors. Each director has personal duties to the corporation. Principally, these duties are the duty of care and the duty of loyalty. This nonprofit basics episode addresses director duties and best practices for the typical nonprofit public benefit corporation. In the first section, I summarize the duty of care, including a discussion of the manner in which a careful director meets this standard. The second section discusses the duty of loyalty with a particular emphasis on dealing with actual and potential conflicts of interest. Since this episode was first published, we've added the podcast to our YouTube channel, so listeners might want to look over the playlist on our channel that covers all the basics and also our broad coverage of the formation mechanics in 32 states, so far. Take a look at the show notes for updated links. Show Notes: Attorney General’s Guide for Charities; Best Practices for nonprofits that operate or fundraise in California; see Chapter 7, Directors & Officers of Public Benefit Corporations What Every Prospective Nonprofit Board Member Needs to Know by Lauren A. Galbraith, family wealth partner, Farella Braun + Martel EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  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. For the next few weeks, we refresh our earliest episodes on nonprofit basics. During these dog days of summer, it's a good time to bring back some of our early episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this refresh of episode #2, Cynthia Rowland talks about some of the roles people play in nonprofit corporation governance. We're focused here mostly on nonprofit corporations, although nonprofits can be formed as charitable trusts. Let's go over the nonprofit governance positions first and then we'll circle back to how these concepts of governance apply in the trust structure. Since this episode was first published in the summer of 2022, we've added the podcast to our YouTube channel, so listeners might want to look over the playlist on our channel that covers all the basics and also our broad coverage of the formation mechanics in 32 states. Take a look at the show notes for updated links. Show Notes:  New York Attorney General Publication on Nonprofit Director Responsibilities Guidebook for Directors of Nonprofit Corporations, Third Edition National Association of State Charity Officials Resources EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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. For the next few weeks, we refresh several of the show's earliest episodes. During these dog days of summer, it’s a good time to bring back some of our early episodes that cover fundamental topics that nonprofit leaders and aspiring leaders need to understand. In this week's refresh of my very first episode, I provide an overview of the choices of legal form for nonprofit organizations that are intended to be tax-exempt under U.S. law. Before we even get to the questions of tax exemption, charitable fundraising, regulatory compliance, governance, and the myriad legal issues that charity and foundation leaders need to think about, a basic understanding of the legal entity is really important. Since this first episode, we've added the podcast to our YouTube channel, so listeners might want to look over the playlist on our channel that covers all the basics and also our broad coverage of the formation mechanics in 32 states. Show Notes: The ABCs of Nonprofits, Second Edition By Lisa Runquist Delaware Model Certificates of Incorporation Model Nonprofit Corporation Act, and states where adopted Uniform Law Commission on Uniform Unincorporated Association Act status EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations Farella YouTube podcast channel If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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 87, Cynthia Rowland covers the rules that apply to a new charitable organization that wants expedited review of its application for recognition of exempt status from the Internal Revenue Service. The IRS expects to receive 135,000 to 140,000 determination requests in 2024, and most of those requests will take more than six months to be processed. In general, the IRS reviews applications in the order received. New organizations often need that determination letter in order to start fundraising, and six months or more is a serious damper on the ability to launch new entities. This episode will cover the required procedures to follow if an organization wants the IRS to let it jump to the front of the line. Show notes: Expediting Exemption Application Processing: Where to Send Request Addresses: After an application has been filed, a written request for expedited processing must be sent to the following address: Internal Revenue Service P.O. Box 2508 Room 6403 Cincinnati, OH 45201 Express mail or a delivery service written request for expedited processing must be sent to the following address: Internal Revenue Service 550 Main Street Room 6403 Cincinnati, OH 45202 You may fax your request to 855-204-6184. Instructions for Form 1023 EZ Farella YouTube nonprofit state filings playlist Farella YouTube nonprofit governance playlist If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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. This is the 13th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we addressed filing in Delaware and California, which are the most frequently used by our clients, most of whom have a connection with California. Other episodes have focused on the state filing requirements in Nevada and Arizona, Washington State and Oregon, Alaska and Hawaii, New York and New Jersey, Massachusetts and Connecticut, Maine and Vermont, Rhode Island and New Hampshire, Florida and Louisiana, North Carolina and South Carolina, Kentucky and Tennessee, and most recently, Oklahoma and Texas.  Today, with Joe Hilliard's help, we examine the basic state filing requirements for nonprofit corporations operating in New Mexico and Utah. You can find all the prior episodes on our website or the Farella YouTube Channel, where there is a playlist just for state filing requirements. In future episodes, we'll work our way through the rest of the states. Show Notes: Farella YouTube podcast channel New Mexico: New Mexico Secretary of State Corporations and Business Services page: https://portal.sos.state.nm.us/BFS/online/ New Mexico Business Services Front page: https://www.sos.nm.gov/business-services/start-a-business/ New Mexico Current Entity Search: https://portal.sos.state.nm.us/BFS/online/CorporationBusinessSearch New Mexico Current Director/Officer Search: https://portal.sos.state.nm.us/BFS/online/CorporationBusinessSearch/OfficersOrDirectorsOrRAgentSearch New Mexico Business Services FAQ: https://www.sos.nm.gov/business-services/limited-liability-and-corporation-faqs/ New Mexico New Business Tips FAQ: https://www.sos.nm.gov/steps-to-starting-a-business/ New Mexico Domestic Nonprofit Articles of Incorporation: https://www.sos.nm.gov/business-services/start-a-business/domestic-nm-non-profit-corporation/ New Mexico Foreign Nonprofit Corporation Application for Authority: https://www.sos.nm.gov/business-services/start-a-business/foreign-non-profit-corporation/ New Mexico Department of Justice Charitable Organizations FAQ: https://nmag.gov/charities/ New Mexico Department of Justice Charitable Organizations Registrar: https://secure.nmag.gov/coros/ New Mexico Taxation & Revenue page: https://www.tax.newmexico.gov/ New Mexico Taxation & Revenue FAQ: https://www.tax.newmexico.gov/businesses/ Utah: Utah Division of Corporations main page: https://corporations.utah.gov/ Utah's current entity database: https://secure.utah.gov/bes/index.html Utah Division of Corporations Contact page: https://corporations.utah.gov/contact/ Utah Division of Corporations Articles FAQ: https://corporations.utah.gov/business-entities/preparing-articles/ Utah Division of Corporations Domestic Nonprofit Organizations page: https://corporations.utah.gov/domestic-non-profit-corporation/ Utah Division of Corporations Domestic Nonprofit Articles form: https://corporations.utah.gov/wp-content/uploads/2023/04/incnonprofit.pdf Utah Division of Corporations Domestic Nonprofit Articles Guide Sheet: https://corporations.utah.gov/wp-content/uploads/2021/09/howtoincnonprofit.pdf Utah Division of Corporations Foreign Nonprofit Organizations page: https://corporations.utah.gov/business-entities/foreign-non-profit-corporation/ Utah Division of Corporations Foreign Nonprofit Articles: https://corporations.utah.gov/wp-content/uploads/2021/10/certauth.pdf Utah Division of Corporations Annual Report filing page: https://secure.utah.gov/abr/login.html Utah Division of Corporations Processing Times: https://corporations.utah.gov/2024/05/02/the-division-is-currently-processing/ Utah Division of Consumer Protection Charities page: hhttps://dcp.utah.gov/for-businesses/charities/ Utah State Tax Commission home page: https://incometax.utah.gov/ Utah State Tax Commission Registration for Sales Tax Exemption: https://tax.utah.gov/forms/current/tc-160.pdf Utah State Tax Commission Registration for Corporate Tax Exemption: https://tax.utah.gov/forms/current/tc-161.pdf Utah Nonprofits Association Guide to Nonprofits 2023 (while outdated for charity registrations, this is still a good resource): https://www.utahnonprofits.org/assets/pdf/UNA_Guide_to_Starting_a_Nonprofit_2023/   If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. 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.