Charitable Giving

In the area of charitable giving, donors and donees come with unique charitable interests and goals.  Whether a donor is seeking to ensure that a donation will be used for a particular purpose, or a charity wants to confirm that it has received the correct distribution from an estate, our experienced lawyers understand the importance and sensitivity of such significant objectives.

Public Charities 
Charitable contributions are the primary source of financial revenue for most public charities. Public charities endeavor to structure their charitable giving programs to maximize their capacity to receive a variety of charitable gifts, while minimizing risk to the organization. There are numerous laws, both federal and state, regulating the various aspects of an organization’s charitable giving program. Perlman & Perlman attorneys have experience providing practical and strategic advice with regard to gift acceptance policies, planned giving, and gift administration, supporting your organization to operate successful charitable giving programs.

Individual Donors 
Individual donors use a variety of strategies to implement their philanthropic goals, while simultaneously achieving strategic tax, financial, and family legacy goals. Charitable gifts may include major cash or non-cash gifts, restricted purpose gifts, endowments, charitable trusts, charitable gift annuities, or bequests. Perlman & Perlman attorneys are familiar with the legal and tax issues that arise when structuring charitable gifts, and will analyze your situation to find the optimal structure for your charitable and legacy objectives.

Corporate and Private Foundations 
Private foundations distribute billions of dollars every year to charitable organizations and causes, and are bound by more stringent regulation than public charities. Private foundations are subject to excise taxes for engaging in acts of self-dealing, failing to distribute a certain amount of income each year, maintaining excess business holdings, and making risky investments. The attorneys at Perlman & Perlman can educate your foundation managers regarding their fiduciary responsibilities, advise on potential tax ramifications of specific investments and activities, and help your foundation to develop policies and procedures that will ensure a smooth and legally compliant grantmaking process.

  • Asset Protection
  • Charitable Bequests
  • Charitable Gift Annuities
  • Corporate Foundations
  • Cy pres relief (modifying donor restrictions)
  • Donor Advised Funds
  • Endowment Funds
  • Enforcement of Charitable Pledges
  • Gift Acceptance Policies
  • Grant Agreements
  • Grantmaking Policies and Procedures
  • Restricted Gifts
  • Supporting Organizations
  • Tax-Deductibility of Contributions
  • Enforced restrictions on a donor’s gift to a nonprofit arts organization pursuant to the terms of a charitable gift agreement
  • Prepared international grantmaking policies and procedures for a corporate foundation
  • Petitioned the court to modify outdated donor restrictions and permit the use of funds for current needs (cy pres)
  • Established endowment funds for religious institutions to protect their charitable assets
  • Establishment of supporting organizations

In the area of charitable giving, donors and donees each come with unique charitable interests and goals. Whether a donor is seeking to ensure that her or his donation will be used for a particular purpose, or a charity wants to ensure that it has received the correct distribution from an estate, our experienced lawyers understand the importance and sensitivity of these important objectives.

Public Charities 
Charitable contributions are the lifeblood of most public charities. Public charities aim to structure their charitable giving programs to maximize their ability to receive a variety of charitable gifts while minimizing unnecessary risk to the organization. There are a myriad of laws, both federal and state, that regulate various aspects of an organization’s charitable giving program. Perlman & Perlman has experience providing practical and strategic advice with regard to gift acceptance policies, planned giving, and gift administration, allowing your organization to operate successful charitable giving programs.

Individual Donors 
Individuals use a variety of strategies to implement their philanthropic goals, while also achieving strategic tax, financial, and family legacy goals. Charitable gifts may include major cash or non-cash gifts, restricted purpose gifts, endowments, charitable trusts, charitable gift annuities, or bequests. Given the complexity of U.S. tax laws, the place where these goals meet can be difficult to discover without a guide. Perlman & Perlman’s attorneys are familiar with the legal and tax issues that arise when structuring charitable gifts, and will analyze your situation to find the optimal structure for your charitable and legacy objectives.

Corporate and Private Foundations 
Corporate and private foundations give billions of dollars every year to charitable organizations and causes, and are subject to more stringent regulation than public charities. Private foundations are subject to excise taxes for engaging in acts of self-dealing, failing to distribute a certain amount of income each year, maintaining excess business holdings, and making jeopardizing investments. The attorneys at Perlman & Perlman can educate your foundation managers regarding their fiduciary responsibilities, advise on potential tax ramifications of specific investments and activities, and help you develop policies and procedures that will ensure a smooth and legally compliant grantmaking process.

  • Asset Protection
  • Charitable Bequests
  • Charitable Gift Annuities
  • Corporate Foundations
  • Cy pres relief (modifying donor restrictions) registtation and compliance
  • Donor Advised Funds
  • Endowment Funds
  • Enforcement of Charitable Pledges
  • Gift Acceptance Policies
  • Grant Agreements
  • Grantmaking Policies and Procedures
  • Restricted Gifts
  • Supporting Organizations
  • Tax-Deductibility of Contributions
  • Established endowment funds for religious institutions to protect their charitable assets
  • Enforced restrictions on a donor’s gift to a nonprofit arts organization pursuant to the terms of a charitable gift agreement
  • Prepared international grantmaking policies and procedures for a corporate foundation
  • Petitioned the court to modify outdated donor restrictions and permit the use of funds for current needs (cy pres)
  • Obtained licenses in multiple states to permit charities to issue charitable gift annuities
  • Establishment of supporting organizations

Related Posts

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who we work with

Our clients are diverse nonprofit organizations with a broad range of missions, as well as for-profit companies in evolving areas such as social enterprise, corporate philanthropy, joint ventures, technology-driven fundraising, and impact investing.

A.B. Data
AB InBev Foundation
Absolut Company
American Committee for the Weizmann Institute of Science
American Diabetes Association
American Friends of the Hebrew University
American Parkinson Disease Association
Association of Fundraising Professionals
Avalon Consulting
Baton Rouge Area Foundation
Black Lives Matter Global Network Foundation
Bleeding Blue for Good Fund
Bradley Cooper’s One Family Foundation
BrightFocus Foundation
Brooks Brothers
Chadwick Boseman Foundation for the Arts
Changing Our World
Charity Defense Council
Christian Appalachian Project
Doctors of the World/ Medecins du Monde
Doctors Without Borders/ Medecins San Frontieres
Drug Policy Alliance
Duke University
Emory University
Estee Lauder Companies, Inc.
Feed The Children
Food For The Poor
Gerald R. Ford Presidential Foundation
Grameen Foundation USA
Hope for New York
International Campaign for Tibet
International Crisis Group
International Justice Mission
J. Crew Group
Johns Hopkins University
Lautman Maska Neill & Company
Lawyers Committee for Civil Rights Under Law
LSU Foundation

Marts & Lundy
Meyer Partners, LLC
Milken Institute
NAACP Foundation
National Alliance on Mental Illness (NAMI)
National Marrow Donor Program
National Park Foundation
Natural Resources Defense Council
North Carolina State University
North Shore Animal League
Operation Smile
PBS Foundation
Pernod Ricard USA
PetSmart Charities
PopSockets
Population Action International
Project ORBIS International
Public Interest Communication
Rails to Trails
Redeemer Presbyterian Church
Rockefeller Philanthropy Advisors
Save the Children Federation
Sesame Workshop
Simon Wiesenthal
SOS Children’s Villages – USA
Subaru of America
The Little Market
Touro University
United States Equestrian Team Foundation
United Way Worldwide
University of Connecticut
University of Virginia
Vote.org
Whitney Museum of American Art
World ORT
World Wildlife Fund
YWCA USA

A.B. Data
Absolut Company
American Committee for the Weizmann Institute of Science
American Diabetes Association
American Friends of the Hebrew University
American Parkinson Disease Association
American Rivers
Association of Fundraising Professionals
Baton Rouge Area Foundation
BrightFocus Foundation
Burger King McLamore Foundation
Cancer Care
Carnegie East House and James Lenox House Association
Center for Car Donations
Changing Our World
Charity Defense Council
Christian Appalachian Project
Coca-Cola Scholars Foundation
Convoy of Hope
Cornell University
Doctors Without Borders/ Medecins San Frontieres
Drug Policy Alliance
Duke University
Emory University
Feed The Children
Gerald R. Ford Presidential Foundation
Grameen Foundation USA
Helen Keller Services
Hope for New York
Human Rights Watch
Humane Society of US
Indiegogo
International Campaign for Tibet
International Crisis Group
International Justice Mission
Japanese American National Museum
Johns Hopkins University
Lane Bryant Charities
Lautman Maska Neill & Company
Lawyers Committee for Civil Rights Under Law
LSU Foundation
Mattel
Meyer Partners, LLC
Milken Institute
National Breast Cancer Coalition
National Marrow Donor Program
Natural Resources Defense Council
North Carolina State University
North Shore Animal League
Obama Foundation
Operation Smile
PBS Foundation
Pernod Ricard USA
PetSmart Charities
Population Action International
Project ORBIS International
Public Interest Communication
Rails to Trails
Redeemer Presbyterian Church
Rock and Roll Hall of Fame and Museum
Rockefeller Philanthropy Advisors
Sesame Workshop
Simon Wiesenthal
SOS Children’s Villages – USA
Steinhardt Foundation
Subaru of America
United States Equestrian Team Foundation
University of Montana Foundation
University of Nevada, Las Vegas Foundation
Whitney Museum of American Art
World ORT
World Wildlife Fund
YMCA USA
YWCA of New York City
YWCA USA

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news & events

Our attorneys’ recent contributions to the media and nonprofit sector publications.

news & events

Check out our attorneys’ recent contributions to the media and industry publications.

Secure Your Data – Seriously, AFP New York Chapter News
As Jon Dartley, a data privacy and security attorney at Perlman and Perlman says, “It is vital to have the appropriate legal terms in the contract to protect your interests.”  Find out what your liability limit is.  Have it in writing who bears the responsibility and cost of a data breach.  And, have the vendor agree on a specific timeframe within which they need to advise you of a data breach.

Warning: Don’t Cut Legal Corners When Mixing Social And Business Impact,  Forbes
Particularly striking is that (Karen) Wu believes this is the “first multi-state regulatory activity involving cause marketing in almost two decades.”

Is stealing, then giving back, OK?
Cliff Perlman lends his advice on theft within a nonprofit.

Buyer Beware: Negotiating Terms in Technology Agreements
Jon Dartley provides tips on negotiating contracts with technology vendors.

Four Ways Charitable Giving Could Change with a Tax Overhaul
Cliff Perlman remarks on the possible threat of a change to charitable deduction.

How To Deal With Residual Data, Nonprofit Times
Jon Dartley’s advice on addressing “data exhaust”.

Secure Your Data – Seriously, AFP New York Chapter News
As Jon Dartley, a data privacy and security attorney at Perlman and Perlman says, “It is vital to have the appropriate legal terms in the contract to protect your interests.”  Find out what your liability limit is.  Have it in writing who bears the responsibility and cost of a data breach.  And, have the vendor agree on a specific timeframe within which they need to advise you of a data breach.

Warning: Don’t Cut Legal Corners When Mixing Social And Business Impact,  Forbes
Particularly striking is that (Karen) Wu believes this is the “first multi-state regulatory activity involving cause marketing in almost two decades.”

Is stealing, then giving back, OK?
Cliff Perlman lends his advice on theft within a nonprofit.

Buyer Beware: Negotiating Terms in Technology Agreements
Jon Dartley provides tips on negotiating contracts with technology vendors.

Four Ways Charitable Giving Could Change with a Tax Overhaul
Cliff Perlman remarks on the possible threat of a change to charitable deduction.

How To Deal With Residual Data, Nonprofit Times
Jon Dartley’s advice on addressing “data exhaust”.

perlman & perlman philanthropic sector law firm blue and green logo

click to exit page

perlman & perlman philanthropic sector law firm blue and green logo

click to exit page

silk lanterns

who we work with

Our clients are diverse nonprofit organizations with a broad range of missions, as well as for-profit companies in evolving areas such as social enterprise, corporate philanthropy, joint ventures, technology-driven fundraising, and impact investing.

who we work with

Our clients are diverse nonprofit organizations with a broad range of missions, as well as for-profit companies in evolving areas such as social enterprise, corporate philanthropy, joint ventures, technology-driven fundraising, and impact investing.

A.B. Data
AB InBev Foundation
Absolut Company
American Committee for the Weizmann Institute of Science
American Diabetes Association
American Friends of the Hebrew University
American Parkinson Disease Association
Association of Fundraising Professionals
Avalon Consulting
Baton Rouge Area Foundation
Black Lives Matter Global Network Foundation
Bleeding Blue for Good Fund
Bradley Cooper’s One Family Foundation
BrightFocus Foundation
Brooks Brothers
Chadwick Boseman Foundation for the Arts
Changing Our World
Charity Defense Council
Christian Appalachian Project
Doctors of the World/ Medecins du Monde
Doctors Without Borders/ Medecins San Frontieres
Drug Policy Alliance
Duke University
Emory University
Estee Lauder Companies, Inc.
Feed The Children
Food For The Poor
Gerald R. Ford Presidential Foundation
Grameen Foundation USA
Hope for New York
International Campaign for Tibet
International Crisis Group
International Justice Mission
J. Crew Group
Johns Hopkins University
Lautman Maska Neill & Company
Lawyers Committee for Civil Rights Under Law
LSU Foundation

Marts & Lundy
Meyer Partners, LLC
Milken Institute
NAACP Foundation
National Alliance on Mental Illness (NAMI)
National Marrow Donor Program
National Park Foundation
Natural Resources Defense Council
North Carolina State University
North Shore Animal League
Operation Smile
PBS Foundation
Pernod Ricard USA
PetSmart Charities
PopSockets
Population Action International
Project ORBIS International
Public Interest Communication
Rails to Trails
Redeemer Presbyterian Church
Rockefeller Philanthropy Advisors
Save the Children Federation
Sesame Workshop
Simon Wiesenthal
SOS Children’s Villages – USA
Subaru of America
The Little Market
Touro University
United States Equestrian Team Foundation
United Way Worldwide
University of Connecticut
University of Virginia
Vote.org
Whitney Museum of American Art
World ORT
World Wildlife Fund
YWCA USA

A.B. Data
Absolut Company
American Committee for the Weizmann Institute of Science
American Diabetes Association
American Friends of the Hebrew University
American Parkinson Disease Association
American Rivers
Association of Fundraising Professionals
Baton Rouge Area Foundation
BrightFocus Foundation
Burger King McLamore Foundation
Cancer Care
Carnegie East House and James Lenox House Association
Center for Car Donations
Changing Our World
Charity Defense Council
Christian Appalachian Project
Coca-Cola Scholars Foundation
Convoy of Hope
Cornell University
Doctors Without Borders/ Medecins San Frontieres
Drug Policy Alliance
Duke University
Emory University
Feed The Children
Gerald R. Ford Presidential Foundation
Grameen Foundation USA
Helen Keller Services
Hope for New York
Human Rights Watch
Humane Society of US
Indiegogo
International Campaign for Tibet
International Crisis Group
International Justice Mission
Japanese American National Museum
Johns Hopkins University
Lane Bryant Charities
LSU Foundation
Mattel
Meyer Partners, LLC
Milken Institute
National Breast Cancer Coalition
National Marrow Donor Program
Natural Resources Defense Council
North Carolina State University
North Shore Animal League
Obama Foundation
Operation Smile
PBS Foundation
Pernod Ricard USA
PetSmart Charities
Population Action International
Project ORBIS International
Public Interest Communication
Rails to Trails
Redeemer Presbyterian Church
Rock and Roll Hall of Fame and Museum
Rockefeller Philanthropy Advisors
Sesame Workshop
Simon Wiesenthal
SOS Children’s Villages – USA
Steinhardt Foundation
Subaru of America
United States Equestrian Team Foundation
University of Montana Foundation
University of Nevada, Las Vegas Foundation
Whitney Museum of American Art
World ORT
World Wildlife Fund
YMCA USA
YWCA of New York City
YWCA USA
Lautman Maska Neill & Company
Lawyers Committee for Civil Rights Under Law

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Culture & Values

Vision

We view our clients as partners that share our commitment to bring about change in the world. Our goal is to provide them the peace of mind of knowing that they are in compliance with their legal obligations and to further empower them to achieve positive social impact and financial success.

Our Mission

Our mission is to provide the highest quality, integrity-driven legal services to our clients, using a practical, consultative, client-focused approach to identify and respond to problems and challenges.

We strive to maintain a culture characterized by respect, opportunity, diligence, mutual empowerment, entrepreneurship, and fair reward for efforts made on behalf of clients and the firm.

Perlman & Perlman is a Certified B Corporation

Certified B Corporations use the power of business to solve social and environmental problems. B Corps are unlike traditional businesses because they

  • Meet comprehensive and transparent social and environmental performance standards
  • Meet higher legal accountability standards
  • Build business constituency for good business