Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 151 of EO Radio Show. Today, I'm joined by my colleague, Joe Hilliard, for our review of the common pitfalls charities and foundations face when withdrawing from the California Registry of Charities and Fundraisers. That Department of the AG's office was previously known as the Registry of Charitable Trusts.

By way of background, a California nonprofit corporation that decides to cease operations and wind up its affairs must take certain steps. In California, the procedures to voluntarily wind up operations are called "dissolution" of the nonprofit corporation. Dissolution can be accomplished by either filing an action in the Superior Court or, more typically, by complying with the voluntary dissolution procedures under California corporate law.

Similarly, a foreign corporation, that is, a corporation incorporated in another state but having had operations in California or formerly solicited California residents for contributions, may cease operations in California and wish to discontinue operating here and withdraw its registration from the California Registry of Charities and Fundraisers.

In today's episode, we'll talk about the mechanics of dissolving or withdrawing.

Show Notes:

California Attorney General Charities and Fundraisers Home Page

California Attorney General Charities and Fundraisers Dissolution FAQ Page

California Attorney General Charities and Fundraisers Search Tool

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. 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.