Artwork
iconShare
 
Manage episode 515887585 series 3558227
Content provided by Farella Braun + Martel LLP and Farella Braun + Martel. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Farella Braun + Martel LLP and Farella Braun + Martel or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://staging.podcastplayer.com/legal.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. As we've discussed in prior episodes, many new charities are established in the aftermath of disasters to help the victims, their families, and their communities. In EO Radio Show episodes 9 and 10, we covered the basics of forming and obtaining tax-exempt status for organizations whose purpose is to address specific disasters. Today's episode focuses on the special issues that arise when an employer wants to establish a charitable entity to provide disaster relief to its employees and their families, and sometimes to affected communities, often in areas where the employer has a substantial geographic footprint.

This episode was inspired by both the recent Apple TV movie "The Lost Bus," which covers the 2018 wildfire in Paradise, California, and a recently published IRS ruling that denied exempt status to an organization formed by a company to provide disaster relief to its employees. We'll walk through the facts revealed in that letter ruling and use it as a guide for the employer that might want to navigate the rules to create a charity for disaster relief for its employees and its community.

Show Notes:

Farella YouTube podcast channel

Starting and maintaining a charity for disaster relief | Internal Revenue Service

202534009.pdf

Episode 5: Nonprofit Basics: Navigating the Complex Rules That Describe A Public Charity

Episode 9: Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

Episode 10: Nonprofit Basics: Setting up a New Charity for Disaster Relief

If you have suggestions for topics you would like us to discuss, please email us at [email protected]. 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.

  continue reading

139 episodes