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Nonprofit Organizations 2014: Governance, Form 990 Reporting, and Compensation Issues

Author(s): Seth Perlman, Julie L. Floch
Practice Area: Pro Bono
Published: Nov 2014
PLI Item #: 50115
CHB Spine #: D421

Julie L. Floch, CPA is the partner in charge of EisnerAmper’s Not-For-Profit Services Group and is responsible for coordinating the planning and administration of engagements in the firm’s not-for-profit practice.  She has significant experience with the present applications of accounting and auditing standards for not-for-profit entities, as well as with applicable federal and state compliance and tax laws and the regulations relating to those organizations that receive government funding.

A graduate of the State University of New York at Binghamton, with graduate studies at Baruch College/CUNY, Julie has participated in various not-for-profit initiatives of the American Institute of CPAs (including a term on its NPO Expert Panel) and continues as a panelist in many of its educational courses.  She also serves on the New York State Society of CPAs’ committee on not-for-profit organizations (which she formerly chaired) and its committee on tax-exempt entities. 

In addition, Julie is currently (i) a member of the governing board of the Independent Sector, (ii) a member of the Financial Accounting Standards Board’s Financial Statements of Not-for-Profit Entities Resource Group, (iii) on the government affairs committee of the Nonprofit Coordinating Committee, (iv) an advisor to the Frances L. & Edwin L. Cummings Memorial Fund, (v) on the legislative affairs committee of Philanthropy New York, (vi) on the audit committee of the Sargent Shriver National Center on Poverty Law, and (vii) an advisor to the Charities Law Project at the Columbia Law School.  Previously, she (i) served on the Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities, a role which included providing input for the significant redesign of the federal Form 990 in 2008, (ii) was a member of the board of trustees of the New York Council of Nonprofits, and (iii) chaired the finance and audit committees of the Crohn’s and Colitis Foundation of America.

Julie is an adjunct professor of auditing at Baruch College/CUNY, and she previously taught not-for-profit management at the New School University and served on its Faculty Senate.  She writes and speaks frequently on a variety of business topics.

Seth Perlman is Senior Partner at Perlman & Perlman, LLP, the country’s leading law firm serving nonprofits, fundraising professionals and social enterprises.  Mr. Perlman has litigated in several state and federal jurisdictions on issues relevant to the philanthropic community.  In addition, he has worked with the Hungarian Government on the initial formation of its not-for-profit sector and has been invited by Congress and State governments to advise on legal and regulatory issues relevant to philanthropy.

Mr. Perlman serves as General or Special Counsel for several nonprofit industry trade associations including the Association of Fundraising Professionals. He is a founding member of Charity Defense Council. Mr. Perlman advises a broad range of U.S. nonprofit boards and also holds international board positions with philanthropic organizations in  Canada, France, and Germany. 

Mr. Perlman received the Outstanding Nonprofit Lawyer Award from the American Bar Association in 2009 for distinguished service by an attorney practicing nonprofit law.

Mr. Perlman is a frequent commentator and lecturer on charitable solicitations law, cause-marketing and nonprofit law. He is a regular speaker at several philanthropic-related conferences including the Practicing Law Institute, the Association of Fundraising Professionals, the American Institute of Certified Public Accountants, and the joint conference of the National Association of Attorneys General/National Association of State Charity Officials.

Mr. Perlman is the author of Fundraising Regulation, a two-volume handbook that explains the regulatory requirements and procedures for nonprofits soliciting contributions on a state-by-state basis. He has written several articles on fundraising regulations for publications including The Nonprofit Times and The Chronicle of Philanthropy, and has authored the fundraising chapter of The Nonprofit Handbook.

Mr. Perlman is a member of the Association of Fundraising Professionals, the American Bar Association’s Exempt Organizations Committee and Business Law Committee, and the New York City Bar Association. He was admitted to the New York State Bar in 1985. He received a J.D. degree from the University of Houston Bates College of Law in 1984 and a B.S. from Beloit College in 1977.