Podcast thumbnail for EO Radio Show

EO Radio Show

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by Farella Braun + Martel

5.0(11 reviews)
161 episodes
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Podcast Overview

Welcome to EO Radio Show, Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel. My name is Cynthia Rowland. I'm a business and tax partner at Farella with more than 30 years of experience advising clients on non-profit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wish to make the world a better place. Through this podcast, our lawyers and guests will discuss a range of legal and business issues impacting the nonprofit world because we understand you work hard every day to make your community a better place to live and work. We hope you will appreciate discussions of basic legal principles, as well as in-depth technical discussions of the legal and regulatory landscape. Topical presentations and guests on EO Radio Show will focus on helping you reach a solid understanding of what it takes to organize, operate and lead an effective charitable organization that presents itself as a professional and trustworthy partner. Starting with a key legal concept, each show will focus on an essential piece of the framework in which charities operate, and will explain how the right understanding leads to a well-functioning organization. We will also help you understand the legal world in which charities operate and will provide detailed links and connections to additional resources on the topic of the day. We want you to think of EO Radio Show as a modern-day audio treatise on charity legal issues and the practical application of legal principles of effective operation of a charity. EO Radio Show is for all professionals, whether you are leading, funding, advising, or operating a public charity or private foundation that aspires to be a force for good in your space. You work hard every day to make your communities and the world a better place.

Language

🇺🇲

Publishing Since

5/24/2022

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Recent Episodes

Episode thumbnail for 160: Gift Acceptance Policies Part 3: IRS Compliance, Donor Recognition & Implementation

July 13, 2026

160: Gift Acceptance Policies Part 3: IRS Compliance, Donor Recognition & Implementation

<p><span data-preserver-spaces="true">Welcome to</span> <span data-preserver-spaces="true">EO Radio Show – Your Nonprofit Legal Resource</span><span data-preserver-spaces= "true">. I'm Cynthia Rowland, and episode 160 is the third of three episodes focusing on gift acceptance policies for public charities. In this episode, I will focus on aspects of the gift acceptance policy that address IRS compliance, donor recognition, and implementation.</span></p> <p><span data-preserver-spaces="true">In episode 159, I talked about the spectrum of gifts. A well-crafted gift acceptance policy will cover the various types of assets that the organization wants to pursue. These range from the easiest gifts, gifts of cash, to those that are a little bit more complex, like real estate, and to the most complex things, like cryptocurrency, private company interests, and the like.</span></p> <p><span data-preserver-spaces="true">In the first episode in the series, episode 158, I provided an introduction to why gift acceptance policies matter, what they are, the governing principles, and who makes decisions at each step of the gift intake process.</span></p> <p><span data-preserver-spaces="true"><strong>Show Notes:</strong></span></p> <p><a class="editor-rtfLink" href= "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." target="_blank" rel="noopener"><span data-preserver-spaces= "true">Publication 526 (2025), Charitable Contributions | Internal Revenue Service</span></a></p> <p>EO Radio Show #159: <a class= "post-title archive-listing__title publication-listing__title publish" href= "https://www.fbm.com/exempt-organizations/publications/gift-acceptance-policies-part-2-the-gift-spectrum/"> Gift Acceptance Policies Part 2: The Gift Spectrum</a></p> <p><span data-preserver-spaces="true">EO Radio Show #158: </span><a class="editor-rtfLink" href= "https://www.fbm.com/publications/gift-acceptance-policies-part-1-what-why-and-who/" target="_blank" rel="noopener"><span data-preserver-spaces= "true">Gift Acceptance Policies Part 1: What, Why, and Who</span></a></p> <p><span data-preserver-spaces="true">EO Radio Show #157: </span><a class="editor-rtfLink" href= "https://www.fbm.com/exempt-organizations/publications/a-case-study-on-charitable-deduction-acknowledgment-requirements/" target="_blank" rel="noopener"><span data-preserver-spaces="true">A Case Study on Charitable Deduction Acknowledgment Requirements</span></a></p> <p><span data-preserver-spaces="true">EO Radio Show Nonprofit Governance </span><a class="editor-rtfLink" href= "https://www.youtube.com/watch?v=vH_jkJ93PFw&list=PLh7tE5QyhP2uDghPmg3TaHw6FnYOVijzH" target="_blank" rel="noopener"><span data-preserver-spaces= "true">playlist</span></a></p> <p>EO Radio Show UPMIFA episodes:</p> <p>#16: <a href= "https://www.fbm.com/publications/basics-of-impact-investing-a-conversation-about-investment-policies-and-evaluation-metrics-for-esg-investors/" target="_blank" rel="noopener noreferrer">Basics of Impact Investing: A Conversation About Investment Policies and Evaluation Metrics For ESG Investors</a></p> <p>#35: <a href= "https://www.fbm.com/publications/hot-topic-upmifa-in-the-context-of-financial-system-instability/" target="_blank" rel="noopener noreferrer">UPMIFA in the Context of Financial System Instability</a></p> <p>#73:  <a href= "https://www.fbm.com/publications/nonprofit-basics-unpacking-prudent-investments-pris-and-mris/" target="_blank" rel="noopener noreferrer">Nonprofit Basics: Unpacking Prudent Investments, PRIs, and MRIs</a></p> <p>#82: <a href= "https://www.fbm.com/publications/advice-for-nonprofit-investment-committees-from-an-investment-advisor/" target="_blank" rel="noopener noreferrer">Advice for Nonprofit Investment Committees From an Investment Advisor</a></p> <p>#123: <a href= "https://www.fbm.com/publications/investing-charity-and-foundation-assets-in-turbulent-times-with-jennifer-nelson/" target="_blank" rel="noopener noreferrer">Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson</a></p> <p><span data-preserver-spaces="true">If you have suggestions for topics you would like us to discuss, please email us at </span><a class="editor-rtfLink" href= "mailto:eoradioshow@fbm.com" target="_blank" rel= "noopener"><span data-preserver-spaces= "true"><u>eoradioshow@fbm.com</u></span></a><span data-preserver-spaces="true">. Additional episodes are available at </span><a class= "editor-rtfLink" href="http://www.eoradioshowbyfarella.com/" target="_blank" rel="noopener"><span data-preserver-spaces= "true"><u>EORadioShowByFarella.com</u></span></a><span data-preserver-spaces="true">. </span></p> <p><span data-preserver-spaces="true">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.</span></p>

Episode thumbnail for 159: Gift Acceptance Policies Part 2:  The Gift Spectrum

July 6, 2026

159: Gift Acceptance Policies Part 2: The Gift Spectrum

<p><span data-preserver-spaces="true">Welcome to </span><span data-preserver-spaces="true">EO Radio Show – Your Nonprofit Legal Resource</span><span data-preserver-spaces="true">.  I'm Cynthia Rowland, and episode 159 is the second of three episodes focusing on gift acceptance policies for public charities. In this episode, I'll talk about a spectrum of gifts and the diligence that applies to each. I'll have a little deeper dive into certain kinds of gifts and some planned giving vehicles.</span></p> <p><span data-preserver-spaces="true">In the first episode in the series, episode 158, I provided an introduction to why gift acceptance policies matter, what they are, the governing principles, and who makes decisions at each step of the gift intake process.</span></p> <p><span data-preserver-spaces="true">In the next episode, part three, I'll cover IRS compliance requirements, donor recognition, and the implementation of gifts subject to significant restrictions.</span></p> <p><span data-preserver-spaces="true">Show Notes:</span></p> <p><a href= "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." target="_blank" rel="noopener">Publication 526 (2025), Charitable Contributions | Internal Revenue Service</a></p> <p>EO Radio Show #157: <a href= "https://www.fbm.com/exempt-organizations/publications/a-case-study-on-charitable-deduction-acknowledgment-requirements/" target="_blank" rel="noopener noreferrer">A Case Study on Charitable Deduction Acknowledgment Requirements</a></p> <p>EO Radio Show #158: <a href= "https://www.fbm.com/publications/gift-acceptance-policies-part-1-what-why-and-who/"> Gift Acceptance Policies Part 1: What, Why, and Who</a></p> <p>EO Radio Show Nonprofit Governance <a href= "https://www.youtube.com/watch?v=vH_jkJ93PFw&list=PLh7tE5QyhP2uDghPmg3TaHw6FnYOVijzH" target="_blank" rel="noopener noreferrer">playlist</a></p> <p><span data-preserver-spaces="true">If you have suggestions for topics you would like us to discuss, please email us at </span><a class="editor-rtfLink" href= "mailto:eoradioshow@fbm.com" target="_blank" rel= "noopener"><span data-preserver-spaces= "true"><u>eoradioshow@fbm.com</u></span></a><span data-preserver-spaces="true">. Additional episodes are available at </span><a class= "editor-rtfLink" href="http://www.eoradioshowbyfarella.com/" target="_blank" rel="noopener"><span data-preserver-spaces= "true"><u>EORadioShowByFarella.com</u></span></a><span data-preserver-spaces="true">. </span></p> <p><span data-preserver-spaces="true">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.</span></p>

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

June 29, 2026

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

<p><span data-preserver-spaces="true">Welcome to</span> <span data-preserver-spaces="true">EO Radio Show – Your Nonprofit Legal Resource</span><span data-preserver-spaces= "true">. 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.</span></p> <p><span data-preserver-spaces="true">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.</span></p> <p><span data-preserver-spaces="true">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.</span></p> <p><span data-preserver-spaces="true">Show Notes:</span></p> <p><a href= "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."> Publication 526 (2025), Charitable Contributions | Internal Revenue Service</a></p> <p>EO Radio Show episode 157: <a href= "https://www.fbm.com/exempt-organizations/publications/a-case-study-on-charitable-deduction-acknowledgment-requirements/" target="_blank" rel="noopener noreferrer">A Case Study on Charitable Deduction Acknowledgment Requirements</a></p> <p>EO Radio Show Nonprofit Governance <a href= "https://www.youtube.com/watch?v=vH_jkJ93PFw&list=PLh7tE5QyhP2uDghPmg3TaHw6FnYOVijzH" target="_blank" rel="noopener noreferrer">playlist</a></p> <p>If you have suggestions for topics you would like us to discuss, please email us at <a href= "mailto:eoradioshow@fbm.com"><u>eoradioshow@fbm.com</u></a>. Additional episodes are available at <a href= "http://www.eoradioshowbyfarella.com/" target="_blank" rel= "noopener"><u>EORadioShowByFarella.com</u></a>. </p> <p>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.</p>

161 total episodes available

Recent guests on EO Radio Show

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Aviva Gilbert

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David Ogburn

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Jennifer Nelson

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Cynthia Roland

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David Sacarelos

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Anneke Niemira

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Dale Schroeder

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Anneke Niemera

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Cynthia Rowland

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Frequently asked questions

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What is EO Radio Show?

Welcome to EO Radio Show, Your Nonprofit Legal Resource, brought to you by the Exempt Organizations Group at Farella Braun + Martel.

My name is Cynthia Rowland. I'm a business and tax partner at Farella with more than 30 years of experience advising clients on non-profit and charity law. I help philanthropists, including private individuals as well as for-profit and nonprofit organizations, who wish to make the world a better place.

Through this podcast, our lawyers and guests will discuss a range of legal and business issues impacting the nonprofit world because we understand you work hard every day to make your community a better place to live and work.

We hope you will appreciate discussions of basic legal principles, as well as in-depth technical discussions of the legal and regulatory landscape.

Topical presentations and guests on EO Radio Show will focus on helping you reach a solid understanding of what it takes to organize, operate and lead an effective charitable organization that presents itself as a professional and trustworthy partner.

Starting with a key legal concept, each show will focus on an essential piece of the framework in which charities operate, and will explain how the right understanding leads to a well-functioning organization.

We will also help you understand the legal world in which charities operate and will provide detailed links and connections to additional resources on the topic of the day.

We want you to think of EO Radio Show as a modern-day audio treatise on charity legal issues and the practical application of legal principles of effective operation of a charity.

EO Radio Show is for all professionals, whether you are leading, funding, advising, or operating a public charity or private foundation that aspires to be a force for good in your space. You work hard every day to make your communities and the world a better place.

How often does this podcast release new episodes?

This podcast updates daily.

Where can I listen to this podcast?

This podcast is available on 9 platforms including Apple Podcasts, Spotify, and more. You can also use the RSS feed directly.

Does this podcast accept guests?

Yes, this podcast regularly features guests.

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