PERLMAN & PERLMAN - Key Persons
Benjamin Perlman joined the firm's New York office as a law clerk in 2021. Ben provides support to the firm's nonprofit clients on charitable fundraising registration and compliance, as well as on contracts and commercial transactions, including mergers and dissolutions.
Ben is a graduate of the University of Arizona's James E. Rogers College of Law, where he was editor for the Arizona Journal of International and Comparative Law, a member of the Distinguished Scholars Steering Committee, and Vice President of the Heath Law Club.
David Samuels has been practicing law for more than forty years. From 1987 through 1995, he served as Deputy Chief of the New York Attorney General's Charities Bureau. He is a recognized expert on a wide range of issues involving charitable organizations, including compensation, governance, fiduciary duty, self-dealing and conflict of interest, prudent investments, and endowments and restricted funds. He represents targets of investigations and inquiries from government agencies (including the New York Attorney General). He frequently deals with the Attorney General on regulatory matters, including sales, mergers, dissolutions, and cy pres applications.
David has extensive experience representing numerous public charities and private foundations, including social service agencies, grant-making foundations, mental health facilities, educational organizations, and religious institutions. He is an experienced civil and appellate litigator and employment law attorney.
Job Titles:
- Exempt Organizations Committee, Vice Chair, 2021 - Present
Job Titles:
- Legal Counsel
- Partner
- Advisor to C - Level
Seth Perlman has provided legal counsel to the philanthropic sector for more than thirty-five years. He works with numerous public charities, private foundations, fundraising professionals, for-profit businesses engaged in philanthropy, international NGOs and social enterprises.
Seth assists clients to optimize their ability to achieve mission by advising on matters relating to organizational structure, governance, regulatory compliance and nonprofit commercial activities. He advises social entrepreneurs seeking to provide social benefit through non-traditional for-profit organizational structures.
Seth has litigated in several state and federal jurisdictions on issues relevant to the philanthropic community. He is an outspoken advocate for the sector through his participation with nonprofit trade associations including the Association of Fundraising Professionals, The Nonprofit Alliance, Direct Marketing Fundraisers Association, Independent Sector, and Nonprofit New York. He is a founding board member of the Charity Defense Council in support of their mission "to change the way people think about changing the world."
Seth is an advisor to C-level executives and the boards of a broad range of U.S. nonprofits. He sits on the boards of philanthropic organizations in Canada, France, and Germany. He led the formation and incubation of a number of nonprofit organizations in the Netherlands, Belgium, Germany and France which are focused on brain diseases and cancer.
Tracy Boak represents nonprofit organizations in matters including fundraising compliance, regulatory investigations, and governance. Tracy regularly guides clients through comprehensive legal audits, a process that evaluates an organization's overall legal health and compliance, and identifies areas to improve compliance and manage risk. On the for-profit side, she counsels professional fundraisers on their state and federal regulatory compliance obligations, as well as contractual issues related to their partner charities.