Suzanne R. Galyardt

Of Counsel
Photo of Suzanne R. Galyardt
Offices Columbus
Phone 614.464.5682
Fax 614.719.4930
Email
vCard

Practice Areas

Industries

Education

Bar & Court Admissions

Suzanne is of counsel in the Vorys Columbus office and a member of the trusts, estates, and wealth transfer group.  Her practice focuses on tax-exempt organizations, estate planning, estate and trust administration, and litigation involving gifts, estates, and trusts.

Immediately prior to joining Vorys, Suzanne spent four years serving as associate general counsel for Advancement and Tax in The Ohio State University Office of Legal Affairs.  Prior to her work at The Ohio State University, she worked as a tax associate at Vorys.

Suzanne advises tax-exempt organizations with respect to corporate governance, business transactions, and tax and gift matters, including qualification for tax exemption, unrelated business income tax (UBIT), qualified sponsorships, affinity agreements, Form 990 reporting, intermediate sanctions, the use of affiliated and subsidiary entities, lobbying and political activities, sophisticated planned and illiquid gifts, endowment administration and UPMIFA compliance, charitable solicitation and fundraising, grant and gift agreements, gift processing and receipting, donor benefits, donor-advised funds, private and operating foundation requirements, reorganizations, dissolutions, and gift-related litigation.  She assists her clients with ongoing compliance, best practices, conflicts of interest, and policy development. 

In addition to her tax-exempt organizations practice, Suzanne works on a wide variety of wealth transfer matters for clients, including estate planning designed to protect clients’ assets and minimize estate, gift, and generation-skipping transfer taxes, strategic philanthropy, business succession planning, representation of corporate and individual fiduciaries on various trust and estate administration issues, and litigation involving estates and trusts.

Suzanne participates in – and Vorys is an advisor member of – the Family Office Exchange, an authority on matters related to legacy wealth management.

Suzanne received her J.D. with honors from The Ohio State University Michael E. Moritz College of Law where she was a Public Service Fellow and attended the summer law program at the University of Oxford in England.  Suzanne graduated summa cum laude from The Ohio State University Fisher College of Business with a bachelor of science degree in finance.

Suzanne has presented on a variety of estate planning and tax-exempt organization topics for the Ohio State Bar Association and other organizations and previously taught business law at The Ohio State University Fisher College of Business.

Professional and Community Activities

Honors & Awards

News

Events

Insights