Welcome to EO Radio Show – Your Nonprofit Legal Resource. Each year, the IRS publishes a Dirty Dozen list of fraud schemes targeting unsuspecting taxpayers. Seven of the items on the IRS's 2026 list are of particular interest to nonprofit organizations, their donors, and their professional advisors. In this episode of EO Radio Show, episode 150, I provide a quick highlight of these schemes. A link to the IRS's full Dirty Dozen list is in the show notes.

Show Notes:

Dirty Dozen tax scams for 2026: IRS reminds taxpayers to watch out for dangerous threats | Internal Revenue Service

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. I'm Cynthia Rowland, and episode 149 of EO Radio Show provides a checklist for developing or improving the diligence checklist for grantmaking charities.

Some grantmakers do little more than check the IRS database to confirm that the grantee is recognized as a public charity. Others require reams of information from the grantees. What is the best approach? Well, as we lawyers always like to say, it depends. What I'm trying to do in this episode is give you a practical, staff-level checklist of the core due diligence items grantors should cover when evaluating a charitable organization for a grant. This episode is structured for a U.S.-based grantor, whether it's a public charity or a private foundation, and I flag enhancements for foreign or higher-risk grants.

Show Notes:

Tax Exempt Organization Search | Internal Revenue Service

EO Radio Show state filing requirements playlist

Title and Links to Episodes

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 #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations

EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices

EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More

OFAC Sanctions List Search

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 episode 148 of EO Radio Show. Here we are, solidly into the 2026 election year, and that means private foundations should refresh their understanding of election‑year issues for organizations that want to remain exempt under Internal Revenue Code section 501(c)(3), and avoid the onerous private‑foundation excise taxes that come into play if a private foundation uses its funds for impermissible legislative lobbying.

This week's episode is a refresh of the show's episode 8, originally released in 2022. For more information on related election‑year issues, you may want to go back to episode 146 for the commentary on candidate campaign intervention, or episode 147 if your interest is in what public charities may do in the lobbying arena. Episode 147 refreshed an earlier episode that focused on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two different rules that apply to public charities.

Finally, be sure to check out the show notes for resources from the IRS on these topics, and the Farella Braun + Martel YouTube channel for the complete EO Radio Show playlist.

Show Notes:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf

National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election

Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4

Farella YouTube podcasts

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 episode 147 of EO Radio Show. As most listeners are undoubtedly aware, 2026 is an election year. Charities and private foundations should refresh their understanding of election‑year issues to remain exempt under Internal Revenue Code section 501(c)(3).

This week's episode is a refresh of the show's episode 7, originally released in 2022. Today's focus is on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two rules that apply to them.

The first rule we'll discuss is the subjective test under Internal Revenue Code section 501(c)(3). And the second alternative—the elective test for charities that make the 501(h) election—allows for an objective limitation on lobbying expenditures.

For more information on related election issues, listeners may want to go back to last week's episode—that's episode 146—which covered the limitations in 501(c)(3) relating to candidate campaign intervention. And stay tuned for episode 148, addressing permissible private foundation policy advocacy activities, which differ from what is allowed for 501(c)(3) organizations classified as public charities.

Finally, be sure to check out the show notes for resources from the IRS on these topics.

Show Notes:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf

National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election

Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4

Farella YouTube podcasts

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.

Subscribe to Farella Insights by topic and author here.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. We're starting 2026 the way I always start election years, with a reminder to leadership of charities and private foundations to refresh their understanding of election-year issues for those organizations that want to remain exempt under Internal Revenue Code section 501(c)(3). This year, there is an update I want to call out regarding a court case in Texas and proposed federal legislation that could change the scope of the prohibition on candidate intervention by certain kinds of charities.

In the next few weeks, we'll refresh EO Radio Show episodes seven and eight, which address legislative lobbying by public charities and private foundations, also likely to be very hot topics in 2026. Be sure to check out the show notes for resources from the IRS on these topics as well.

Show Notes:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Resource Library

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

Treasury Regulation 53.4945-3, Voter Registration Drives

Instructions for IRS Form 8940, Request for Miscellaneous Determinations, used to obtain advance approval of certain voter registration drives under IRC 4945(f)

Eastern District of Texas homepage (includes direct links to ECF/PACER and to govinfo Opinions for E.D. Tex.): https://www.txed.uscourts.gov/

E.D. Tex. Opinions on Govinfo: https://www.govinfo.gov/app/collection/uscourts/district/txed/

H.R. 2501 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Ways and Means, 03/31/2025): https://www.congress.gov/bill/119th-congress/house-bill/2501

S. 1205 (119th Congress) — Free Speech Fairness Act (status: Introduced; referred to Finance, 03/31/2025): https://www.congress.gov/bill/119th-congress/senate-bill/1205

White House Briefing Room (official presidential statements, speeches, and releases): https://www.whitehouse.gov/briefing-room/

Farella YouTube podcasts

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.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 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 eoradioshow@fbm.com. 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 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 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.