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  • 167: A Lawsuit Magnet | Do Nonprofits Really Need Directors and Officers Insurance? With Cody Wiswasser

    167: A Lawsuit Magnet | Do Nonprofits Really Need Directors and Officers Insurance? With Cody Wiswasser
    2026/06/25

    You're sitting on a nonprofit board. You haven't done anything wrong. Could someone really sue you personally over it? The unfortunate answer is YES, and the costs can pile up fast.

    I'm joined by Cody Wiswasser, an insurance professional at Community Partners Insurance Group, to tackle a question from a small animal rescue trying to decide whether directors and officers insurance is actually worth the cost. The short answer is yes, but Cody walks me through why that is, and what most nonprofit boards don't realize about their exposure.

    Real Listener Question:

    "We recently learned about directors and officers insurance but I'm not sure if it's really necessary. I'm worried the cost will be prohibitive for her. I don't want some litigious person to come after me for something stupid, but we work in a small community where everyone knows everyone. Is this really worth it?"

    Cody and I break down what D&O insurance actually covers, why most claims aren't what you'd expect, and why every nonprofit needs this coverage no matter how small.

    What You'll Learn:

    • The two insurance policies every nonprofit needs at a minimum
    • Why most D&O claims come from interpersonal disputes
    • What a "prominent person lawsuit" is and why it matters for wealthier board members
    • Why even frivolous lawsuits can cost $10,000+ to make them go away
    • The difference between A-side, B-side, and C-side D&O coverage
    • Why talking to an insurance broker should happen when you start, not years later

    Bottom line: No one is going to wave their fairy dust over your nonprofit just because you're doing good work. Plan for risk like you mean it and protect your board before something goes wrong.

    Resources from this Episode

    • Learn more Community Partners Insurance Group at https://communitypartnersins.com
    • Previous Episode: https://birkenlaw.com/charity-therapy-podcast/ct166-strategic-planning-perry-monastero/
    • Episode Transcript: https://birkenlaw.com/wp-content/uploads/2026/05/CT167_Transcript.pdf

    Connect with Us

    • Jess Birken: https://www.linkedin.com/in/jessbirken/
    • Cody Wiswasser – reach out at: cody.wiswasser@cpiginsurance.com

    Listen & Engage

    • Listen on Apple Podcasts | Spotify | YouTube | Amazon Music
    • Rate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"
    • Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story

    Stay Connected

    • Sign up for the Birken Law Email list: https://birkenlaw.com/signup/
    • Follow us on Facebook, Instagram, Twitter
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    15 分
  • 166: This Could Have Been An Email | What Is Nonprofit Strategic Planning? with R. Perry Monastero

    166: This Could Have Been An Email | What Is Nonprofit Strategic Planning? with R. Perry Monastero
    2026/06/11
    Your nonprofit hosted its first ever strategic planning retreat… and it was a complete disaster. So, what do you do now?? I'm joined by R. Perry Monastero, owner of RPM Consulting Group, to dig into a listener question that had us both saying "oof" out loud. A brand new board member sat through a nightmare retreat full of college-style exercises and definition debates. They want to help the board get back on track, but they don't want to step on toes as the newest person in the room. Real Listener Question: "We had our first ever strategic planning retreat, and it was a NIGHTMARE. We came up with words like 'diversity' and 'integrity' and sat around debating definitions for the entire retreat. Afterwards, the ED and president drafted a new mission statement and emailed it to the board with a litany of questions. I want to help us get back on track. What do I do?" Perry and I break down what strategic planning actually is, why this retreat probably wasn't really strategic planning at all, and how a new board member can navigate the situation gracefully. What You'll Learn: What real nonprofit strategic planning looks like versus what a lot of orgs end up doingWhy a retreat without a facilitator is often a setup for disengagementWhy "this could have been an email" is the millennial response to bad governanceHow to ask great questions as a new board member without ruffling feathersWhy you don't have to do a deep-dive strategic plan every single timeWhen to bring in outside expertise and where to find reliable nonprofit resources Bottom line: You wouldn't have your best friend clean your teeth instead of a dentist. So why would you skip professional support for one of the most important conversations your nonprofit will have? Resources from this Episode R. Perry Monastero / RPM Consulting Group: https://rpmcg.comBoardSource: https://boardsource.orgNational Council of Nonprofits: https://www.councilofnonprofits.orgStandards for Excellence Institute: https://standardsforexcellence.orgEpisode Transcript: https://birkenlaw.com/wp-content/uploads/2026/06/CT166_Transcript.pdf Connect with Us Jess Birken: https://www.linkedin.com/in/jessbirken/R. Perry Monastero: https://www.linkedin.com/in/perrymonastero/ Listen & Engage Listen on Apple Podcasts | Spotify | YouTube | Amazon MusicRate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story Stay Connected Sign up for the Birken Law Email list: https://birkenlaw.com/signup/ Follow us on Facebook, Instagram, Twitter
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    23 分
  • 165: The Past Tense of Sync | How to Get a New IRS Determination Letter

    165: The Past Tense of Sync | How to Get a New IRS Determination Letter
    2026/05/28

    So you've submitted your IRS application and you're anxiously awaiting the letter in the mail with their response. But what if it just… never comes??

    Meghan and I tackle a listener question from a new nonprofit that did everything right – they got their tax-exempt status (yay!) but still can't find the actual letter. What do you do?

    Real Listener Question:

    "My org got approved as a 501(c)(3) according to the IRS bulk list for my state. But I never actually received the determination letter and it's not on the website. Is this common? I know that many grants ask for the actual letter, so I'm not sure what to do."

    Meghan and I break down what a determination letter is, why it might not have arrived yet, and what to do if you need a replacement (for any reason).

    What You'll Learn:

    • What a determination letter is and why it matters for your nonprofit
    • Why your letter might not have arrived even though your status is real
    • How to use the IRS Tax Exempt Organization Search and what it actually shows
    • When to wait it out vs when to request a replacement letter
    • How to request a replacement determination letter from the IRS for free

    Bottom line: The IRS moves SLOWLY sometimes. You can request a new determination letter anytime, but remember that every new request is another filing that will take time to complete. Take a deep breath and be ready to wait.

    Resources from this Episode

    • IRS Tax Exempt Organization Search tool: https://apps.irs.gov/app/eos/
    • Request a replacement determination letter from the IRS: https://www.irs.gov/pub/irs-pdf/f4506b.pdf
    • Learn about the leadership fiasco at the IRS: https://birkenlaw.com/charity-therapy-podcast/ct139
    • Episode Transcript: https://birkenlaw.com/wp-content/uploads/2026/04/CT165_Transcript.pdf

    Connect with Us

    • Jess Birken: https://www.linkedin.com/in/jessbirken/
    • Meghan Heitkamp: https://www.linkedin.com/in/meghan-heitkamp-829254115/

    Listen & Engage

    • Listen on Apple Podcasts | Spotify | YouTube | Amazon Music
    • Rate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"
    • Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story

    Stay Connected

    • Sign up for the Birken Law Email list: https://birkenlaw.com/signup/
    • Follow us on Facebook, Instagram, Twitter
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    17 分
  • 164: Ermahgerd! | How to Evaluate Executive Director Performance with Debbie Rabishaw

    164: Ermahgerd! | How to Evaluate Executive Director Performance with Debbie Rabishaw
    2026/05/14

    So a nonprofit hires an Executive Director, skips all the onboarding, sets no goals, and now… wants to fire them. Yikes!

    I'm joined by Debbie Rabishaw, founder of HR consulting firm Next Step Advisory, to tackle a listener question that has more layers than an onion. A small nonprofit is in the middle of transitioning from a working board to a governing board, their new ED is getting mixed reviews, and some board members have already gone rogue. Things are messy, and Debbie and I have thoughts.

    Real Listener Question:

    "We hired a new executive director a year ago but didn't set any goals for her. A new evaluation committee sent out an anonymous staff survey and got mixed results, including some poor feedback. Now some board members want to demote her and split her role. I'm thinking of proposing a performance improvement plan, but we haven't documented any issues. What's the best way forward?"

    Debbie and I dig into what this board is actually dealing with, why the response feels disproportionate to the situation, and what good performance management actually looks like for a nonprofit's first employee.

    What You'll Learn:

    • What the relationship between the board and Executive Director SHOULD look like
    • Why you can't put someone on a PIP if you never set expectations in the first place
    • How to course correct when things didn't start off the right way
    • Why the board needs to look at its own responsibility before pointing fingers
    • What anonymous stakeholder surveys can and can't tell you about performance
    • Why employment law applies to your nonprofit no matter how small you are

    Bottom line: You can't hold someone accountable for expectations that were never set. Own your part, reset the compass, and give this hire a real chance to succeed.

    Resources from this Episode

    • Learn more about Debbie at www.nextstepadvisory.us
    • Previous Episode: Can a Religious Nonprofit Apply for Status with the IRS 1023-EZ Short Form?: https://birkenlaw.com/charity-therapy-podcast/ct163-religious-nonprofit-1023/
    • Episode Transcript: https://birkenlaw.com/wp-content/uploads/2026/04/CT164_Transcript.pdf

    Connect with Us

    • Jess Birken: https://www.linkedin.com/in/jessbirken/
    • Debbie Rabishaw: https://www.linkedin.com/in/debbierabishaw/

    Listen & Engage

    • Listen on Apple Podcasts | Spotify | YouTube | Amazon Music
    • Rate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"
    • Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story

    Stay Connected

    • Sign up for the Birken Law Email list: https://birkenlaw.com/signup/
    • Follow us on Facebook, Instagram, Twitter
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    21 分
  • 163: A Runway of Snacks | Can a Religious Nonprofit Apply for Status with the IRS 1023-EZ Short Form?

    163: A Runway of Snacks | Can a Religious Nonprofit Apply for Status with the IRS 1023-EZ Short Form?
    2026/04/30
    So you're a charity grounded in religious values. Does that make you a church in the eyes of the IRS? Meghan and I dig into a listener question that had me doing a genuine double take. A religious nonprofit submitted the 1023-EZ short form and got rejected because the IRS decided they were a church. What gives?! Real Listener Question: "The IRS rejected our 1023-EZ because they think we are a church, which would require the full 1023 form. But we are not a church. We are a religious organization. How do I fix the application to get them to accept our 1023-EZ?" Meghan and I break down the key difference between a church and a religious nonprofit, why the IRS treats them differently, and what this listener may have done wrong on their application. Plus you'll get a classic Jess Birken rant about why the IRS doesn't make any sense! What You'll Learn: How the IRS defines a church versus a religious nonprofit organizationHow churches file (or don't file) for their tax-exempt statusHow religious charities are treated differently than churches, mosques, temples, etc.The most common mistakes people make on the 1023-EZ that trigger a rejectionHow one wrong checkbox or one poorly worded sentence can get your application flaggedHow to fix your application and get it into the right bucket Bottom line: The IRS puts churches and religious nonprofits in different buckets. Knowing which one you are and how to say it on your application makes all the difference. Resources from this Episode See the eligibility worksheet for Form 1023-EZ: https://www.irs.gov/pub/irs-pdf/i1023ez.pdfFile using our Do-It-Yourself 1023-EZ Tool: https://birkenlaw.com/diy-1023-ezWatch the Righteous Gemstones: https://www.hbomax.com/shows/righteous-gemstones/c3bd0a34-c4ce-4ca5-bd6c-820df7340671Previous Episode: Are Nonprofit Startup Costs Tax-Deductible Donations for the Founder? https://birkenlaw.com/charity-therapy-podcast/ct162-nonprofit-startup-costsEpisode Transcript: https://birkenlaw.com/wp-content/uploads/2026/03/CT163_Transcript.pdf Connect with Us Jess Birken: https://www.linkedin.com/in/jessbirken/Meghan Heitkamp: https://www.linkedin.com/in/meghan-heitkamp-829254115/ Listen & Engage Listen on Apple Podcasts | Spotify | YouTube | Amazon MusicRate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story Stay Connected Sign up for the Birken Law Email list: https://birkenlaw.com/signup/ Follow us on Facebook, Instagram, Twitter
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    15 分
  • 162: No, Not the Tomatoes! | Are Nonprofit Startup Costs Tax-Deductible Donations for the Founder?

    162: No, Not the Tomatoes! | Are Nonprofit Startup Costs Tax-Deductible Donations for the Founder?
    2026/04/16

    You scraped together your own money to start a brand-new nonprofit. You're out the money, but can you at least take a tax deduction?

    Meghan and I are back with a question from a new nonprofit founder who wants to know if the startup cash they put in before getting their 501c3 status counts as a tax-deductible donation. It's one of the most common questions we hear from new founders, and the answer involves a pretty handy IRS rule most people don't know about.

    Real Listener Question:

    "In June 2025, two friends and I created a housing placement nonprofit and each put our own money in to get it started. We earned our 501c3 status that September. Does that startup cash count as a tax-deductible donation even though it happened before our status was official?"

    Meghan and I break down the IRS backdating rule, the chicken-and-egg problem of nonprofit startup costs, and what founders need to know before they file their taxes.

    What You'll Learn:

    • Why starting a nonprofit costs more than most founders expect
    • The IRS backdating rule and how it protects early donors and founders
    • What the 27-month window means for your tax-exempt status
    • How founders can get reimbursed for the startup costs
    • Why you can't take a deduction AND get reimbursed later

    Bottom line: Nonprofits are businesses, and businesses have startup costs. Know your options before you file, and don't double dip.

    Resources from this Episode

    • Watch the C.H.U.D. trailer: https://youtu.be/iNq2yPGhv1w?si=-BIOh_iP-WCv_L0B
    • Previous Episode: Why Recording In-Kind Donations Matters For Your Nonprofit: https://birkenlaw.com/charity-therapy-podcast/ct161-recording-inkind-donations
    • Episode Transcript: https://birkenlaw.com/wp-content/uploads/2026/03/CT162_Transcript.pdf

    Connect with Us

    • Jess Birken: https://www.linkedin.com/in/jessbirken/
    • Meghan Heitkamp: https://www.linkedin.com/in/meghan-heitkamp-829254115/

    Listen & Engage

    • Listen on Apple Podcasts | Spotify | YouTube | Amazon Music
    • Rate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"
    • Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story

    Stay Connected

    • Sign up for the Birken Law Email list: https://birkenlaw.com/signup/
    • Follow us on Facebook, Instagram, Twitter
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    16 分
  • 161: A Rinky-Dink Outfit | Why Recording In-Kind Donations Matters For Your Nonprofit

    161: A Rinky-Dink Outfit | Why Recording In-Kind Donations Matters For Your Nonprofit
    2026/04/01
    Your nonprofit is doing real work, but do your financials show it? In this episode, Meghan and I tackle a listener question from a small nonprofit that's running into a big problem: their numbers don't match their story. The for-profit company supporting them pays for nearly everything, but none of that shows up on the books, and funders are raising eyebrows. Real Listener Question: "Our employees, office space, and equipment are all paid for by a for-profit company and donated to our nonprofit. Our financials make it look like we're barely doing anything. I've been tasked with finding major funders and the narrative just doesn't match the numbers. What do I do?" If your nonprofit receives donated goods, services, space, or time, this episode is for you. Meghan and I break down what in-kind donations are, why recording them matters, and how getting this right can completely change how funders see you. What You'll Learn: What counts as an in-kind donation and how to assign it a valueHow to record donated office space, employee time, and services on your booksWhy your financials need to tell the same story as your narrativeHow in-kind contributions can strengthen your grant proposalsWhy nonprofit bookkeeping is specialized and when to bring in the expertsThe one thing you should never do when valuing a donor's gift Bottom line: Your numbers tell a story whether you want them to or not. Make sure yours reflects the real work your nonprofit is doing. Resources from this Episode Learn about the value of volunteer time at Independent Sector: https://independentsector.org/research/value-of-volunteer-time/Quickbooks for Nonprofits Facebook Group from Megan Genest Tarnow: https://www.facebook.com/groups/QB4NPsPrevious Episode: Can Business Interruption Insurance Help Nonprofits Who Closed During ICE Raids? With Cody Wiswasser: https://birkenlaw.com/charity-therapy-podcast/ct160-nonprofit-business-insuranceEpisode Transcript: https://birkenlaw.com/wp-content/uploads/2026/03/CT161_Transcript.pdf Connect with Us Jess Birken: https://www.linkedin.com/in/jessbirken/Meghan Heitkamp: https://www.linkedin.com/in/meghan-heitkamp-829254115/ Listen & Engage Listen on Apple Podcasts | Spotify | YouTube | Amazon MusicRate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story Stay Connected Sign up for the Birken Law Email list: https://birkenlaw.com/signup/ Follow us on Facebook, Instagram, Twitter
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    16 分
  • 160: Indiana vs Minnesota Throwdown | Can Business Interruption Insurance Help Nonprofits Who Closed During ICE Raids? With Cody Wiswasser

    160: Indiana vs Minnesota Throwdown | Can Business Interruption Insurance Help Nonprofits Who Closed During ICE Raids? With Cody Wiswasser
    2026/03/19
    Your nonprofit closed its doors because of ICE enforcement or federal funding cuts. Is there an insurance policy that could actually help? Maybe, but the answer is a lot more complicated than you'd hope. In this episode, I'm joined by Cody Wiswasser, an insurance professional at Community Partners Insurance Group, to dig into my questions. With so much uncertainty hitting nonprofits right now, I needed to know whether business interruption insurance is something my clients should actually be thinking about. Here's the situation: Can nonprofits get business interruption insurance? Are closures for ICE raids or funding cuts covered? Cody breaks down how business interruption coverage works, what it actually takes to file a claim, and why the fine print in your policy matters. What You'll Learn: What business interruption insurance is and whether your nonprofit qualifiesThe difference between standard and standalone coverageWhen a closure actually triggers a claim and when it doesn'tHow your nonprofit's specific mission affects your coverage optionsWhy you need to understand your coverage BEFORE filing a claim Bottom line: Insurance isn't a magic bullet, but it DOES matter for nonprofits. For nonprofits that qualify, business interruption coverage could be important for them. Resources from this Episode Learn more Community Partners Insurance Group at https://communitypartnersins.comContact Cody for your insurance needs at cody.wiswasser@cpiginsurance.comWhich States Are In The Midwest? Get mad here: https://fivethirtyeight.com/features/what-states-are-in-the-midwest/Previous Episode: Can You Use Your Retirement Funds to "Invest" In A Nonprofit? With Jeff Beck: https://birkenlaw.com/charity-therapy-podcast/159-invest-retirement-fundsEpisode Transcript: https://birkenlaw.com/wp-content/uploads/2026/03/CT160_Transcript.pdf Connect with Us Jess Birken: https://www.linkedin.com/in/jessbirken/Cody Wiswasser – reach out at: cody.wiswasser@cpiginsurance.com Listen & Engage Listen on Apple Podcasts | Spotify | YouTube | Amazon MusicRate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story Stay Connected Sign up for the Birken Law Email list: https://birkenlaw.com/signup/ Follow us on Facebook, Instagram, Twitter
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    21 分