Patterson Belknap Webb & Tyler LLP

Tax-Exempt Organizations; Family Offices

Susan Vignola is Partner in Patterson Belknap's Tax-Exempt Organizations department, where she advises nonprofit and tax-exempt organizations and their affiliates, donors, partners, and other stakeholders in the philanthropy sector. Ms. Vignola's clients include a wide range of mission-based organizations, including national and international funding intermediaries; aggregators and accelerators; community foundations and donor-advised fund sponsors; operational/direct service charities; social justice and advocacy organizations; private, family and corporate foundations; schools and universities; museums and cultural institutions; 501(c)(4) social welfare organizations and 501(c)(6) trade associations; along with other entities, affiliates, and trusts. Ms. Vignola also counsels individual, family, and corporate donors and investors on philanthropic planning and engagement.

Ms. Vignola regularly advises nonprofit boards and executives on compliance, risk, and related regulatory matters; corporate and board structuring and governance; lobbying and political campaign activity; fiscal sponsorship, donor advised funds, designated funds, and other intermediary matters; establishing and working with affiliates, public-private partnerships and joint ventures; international and cross-border philanthropy; management and expenditure of endowments and investments; impact and mission-related investing; and related corporate, tax, and regulatory matters, investigations, and disputes. Ms. Vignola has extensive expertise working with charitable intermediaries, 501(c)(3) and 501(c)(4) affiliations, navigating the rules relating to lobbying and political activity, equity and compliance reviews, and risk management.

Ms. Vignola regularly speaks at conferences and seminars and delivers client trainings on a variety of topics. Recent talks have focused on pursuing equity goals and compliance amid policy and regulatory shifts, corporate governance, navigating lobbying and political campaign activity, managing restricted funds and endowment funds under New York law, and intellectual property issues for nonprofit organizations.

Ms. Vignola is a member of the Exempt Organizations Committee of the American Bar Association, the New York State Bar Association, and the New York City Bar Association. Prior to becoming a lawyer, Ms. Vignola spent over a decade working for non-profit institutions in the U.S. and overseas. She received her J.D. from New York University School of Law, M.A. from the George Washington University, and B.A. from the University of North Carolina-Chapel Hill.

Admitted in New York

American Bar Association (Exempt Organizations Committee); New York State Bar Association; New York City Bar Association

J.D., New York University School of Law; M.A., George Washington University; B.A., University of North Carolina (Phi Beta Kappa)