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Victoria B. Bjorklund
Of Counsel

425 Lexington Avenue
New York, NY 10017-3954
Phone:  (212) 455-2875
Fax:  (212) 455-2502
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Victoria B. Bjorklund is Of Counsel at Simpson Thacher & Bartlett LLP where she founded and headed the Firm’s Exempt Organizations Group, which advises public charities, private foundations, boards, and donors.

The 2013 Legal 500 described Ms. Bjorklund as “[t]he highly respected … dean of the practice” in awarding both top-tier and leading lawyer rankings.  In 2012, Ms. Bjorklund received the Vanguard Award for Lifetime Achievement and Commitment to Nonprofit Law from the American Bar Association’s Business Law Section, recognizing her distinguished lifetime achievement and role in development of the field of nonprofit law.  Ms. Bjorklund chaired the ABA Tax Section Committee on Exempt Organizations from 2000-2002 and has since served as Co-Chair of the Subcommittee on International Philanthropy.  She was honored in 2002 as the ABA Tax Section “Pro Bono Lawyer of the Year” in recognition of her 9/11 work and also accepted the “Pro Bono Firm of the Year” award from the NYS Bar Association in recognition of the Firm’s 9/11 work.  She was also honored by The Nonprofit Coordinating Committee of New York City and Lawyers Alliance of New York, Inc. for her leadership after 9/11.  In 2003, she received the Commissioner’s Award, the highest honor the Commissioner of Internal Revenue can bestow, for her “timely, creative and nimble response to 9/11’s unprecedented legal challenges.”  In 2005, she received the Assistant Commissioner’s Award for her contributions to the IRS Advisory Committee.  In 2010, she was named a Power Woman by MOVES Magazine and awarded the Segal-Tweed Founders Award from The Lawyers’ Committee for Civil Rights Under Law.  She was a David Rockefeller Fellow for 1997-1998 as a rising civic leader in New York City. 

Ms. Bjorklund serves on NYS Attorney General Eric T. Schneiderman’s Leadership Committee on Nonprofit Revitalization.  From 2000 - 2005, Ms. Bjorklund served as one of six exempt-organization members on the IRS’s Tax Exempt/Government Entities Advisory Committee (ACT), and as Chair in 2004-2005.  In 2005, she received the IRS Tax Exempt Division Commissioner’s Award for “ground-breaking service” to the ACT.

From 1989 through 2001, Ms. Bjorklund served as a director, secretary and still serves as pro bono legal counsel for Doctors Without Borders, the emergency medical relief organization that was awarded the 1999 Nobel Peace Prize.  She is also a director of the Robin Hood Foundation, where she chairs the Robin Hood Sandy Relief Fund.  She is a director of the American Friends of the Louvre, the Louvre Endowment, Friends of Fondation de France, the Institute for Advanced Study in Princeton, Princeton University, and the Lawyers Committee for Civil Rights Under Law.

Ms. Bjorklund speaks and writes frequently on exempt-organization subjects, including “Choosing Among Private Foundations, Supporting Organizations, and Donor-Advised Funds.”  She is the co-author with Jim Fishman and Dan Kurtz of New York Nonprofit Law and Practice (LexisNexis, 2d Ed. 2007 and annual supplements).  She also teaches The Law of Nonprofit Organizations at Harvard Law School.

She earned her J.D. at Columbia University School of Law, a Ph.D. in Medieval Studies from Yale University, and a B.A., magna cum laude, from Princeton University, where she graduated in three years and was elected to Phi Beta Kappa.  Ms. Bjorklund was the Co-Chair of the Firm’s Diversity Committee for nearly a decade and a former Co-Chair of its Pro Bono Committee.

•  Association of the Bar of the City of New York, Committee on Nonprofit Organizations, 1995-1997
•  American Bar Association, Chair, Tax Section Committee on Exempt Organizations (2001-2003);
•  American Bar Association, 9/11 Task Force and Task Forces on International Philanthropy, Private Foundations and Program Related Investments; former Co-Chair, Subcommittee, Private Foundations
Proposed Regulations Relating to Equivalency Determinations by Private Foundations
Introduction of the New York Non-Profit Revitalization Act
Governor Cuomo’s Executive Order 38 and Regulations Affecting New York State-Funded Service Providers
Proposed Regulations Providing Additional Examples of Private Foundation Program-Related Investments
Report on Nonprofit Revitalization Released by Attorney General Eric T. Schneiderman
Department of the Treasury Issues Report on Supporting Organizations and Donor Advised Funds

"Not More Than Incidental Benefits:  Rethinking Marketing Membership Benefits to Donor-Advisors of Donor-Advised Funds, Family Foundation Advisor, September/October 2011

Attorney General Guidance on the New York Prudent Management of Institutional Funds Act
Enactment of the New York Prudent Management of Institutional Funds Act Affecting New York Not-For-Profit Institutions
Spending by New York Not-for-Profit Corporations from "Underwater" Endowment Funds
Policy and Practice Checklist for the 2008 IRS Form 990
Changes to 2008 IRS Form 990 and Instructions
Temporary Regulations Regarding Public Charity Classification and Advance Ruling Periods Following the Redesign of IRS Form 990
Taxation of Income from Services Provided to Other Tax-Exempt Organizations
Changes to New York State Sales Tax Law Affecting Tax-Exempt Organizations
Bjorklund, Victoria B., et al., New York Nonprofit Law and Practice (Lexis Publications, 2d Ed. 2007).
Provisions of Interest to Charitable Organizations and their Donors in H.R. 4, the Pension Protection Act of 2006
Changes to 2005 IRS Form 990
Cross-Border Philanthropy" (Chapter 10), V. Bjorklund and J. Pressman, Complete Guide to Nonprofit Organizations (2005)
Terrorism and Money-Laundering:  Illegal Purposes and Activities,” with Jennifer I. Reynoso, 25 Pace Law Review 233 (2005).
Model Disaster Relief Documents for Employer Controlled Charities
Legislative Developments Affecting Charities
The Impact of the Sarbanes-Oxley Act on Not-For-Profit Organizations
"Comments in Response to IRS Announcement 2003-29 Regarding International Grant-Making and International Activities by Domestic 501(c)(3) Organizations," B.B. Adler and V. Bjorklund, 15 Taxation of Exempts No. 3 November/December 2003) at 114. 
Choosing How To Give To Charity: Direct Giving and the Private Foundation and Donor-Advised Fund Alternatives
Choosing Among the Private Foundation, Supporting Organization and Donor-Advised Fund
Current Developments For Charitable Giving To Donor-Advised Funds and Supporting Organizations
Overseas Grantmaking in the Face of Anti-Terrorist Financing Initiatives
BBB Wise Giving Alliance Adopts Standards for Charitable Accountability
New York State Attorney General Proposes Adding Certain Sarbanes-Oxley Provisions To New York Not-For-Profit Corporation Law
Model Charter for Audit Committees of Boards of Directors of Not-for-Profit Organizations
Disaster Relief by Employer-Controlled Charities
The Martha Graham Cases: Recent Dispute Warns Companies To Secure Their Intellectual Property Rights
Final Regulations Regarding the Tax Treatment of Corporate Sponsorship Payments to Tax-Exempt Organizations
Using the “Rebuttable Presumption of Reasonableness” Procedure to Comply with the Final Regulations on “Intermediate Sanctions”
Final Regulations on “Intermediate Sanctions” Applicable to Persons Associated with or Employed by Public Charities and Social Welfare Organizations
Disaster-Relief Assistance: The Requirement of Need or Distress in the Context of Charitable Gifts
Forming and Operating a Private Foundation
Final Regulations on Tax Withholding Affect Certain Grants to Foreign Persons for Activities Conducted within the United States
Conducting Overseas Site Visits,” with Jennifer Goldberg, IJNL Vol. 3, Issue 2, December 2000.
New Publication Law Takes New York State Private Foundations by Surprise
Proposed Regulations on Corporate Sponsorship Arrangements and Offsetting Expenses to Avoid Unrelated Business Income Tax By Tax-Exempt Organizations
How To Comply With The Private Foundation Disclosure Requirements
How To Comply With The Final Regulations Governing Disclosure Requirements For Exempt Organizations Other Than Private Foundations
New Developments Affecting Private Foundations
Private Foundation Provisions in the Omnibus Consolidated and Emergency Supplemental Appropriations Act
Proposed Regulations on “Intermediate Sanctions” Applicable to Persons Associated with or Employed by Public Charities and Certain Other Tax-Exempt Organizations
June 30, 1998, Deadline For Favorable Tax Treatment Of Gifts To Private Foundations Of Qualified Appreciated Stock
Speaking Engagements
•  David Shevlin and Victoria Bjorklund to Speak at the 31st Annual "Representing and Managing Tax-Exempt Organizations" Conference
March 18, 2014
•  Victoria Bjorklund to Speak at the New York City Bar CLE “Nonprofit Law in the 21st Century – The Changing Landscape” on October 22, 2013
August 12, 2013
•  David Shevlin and Victoria Bjorklund to Speak at the 30th Annual “Representing and Managing Tax-Exempt Organizations” Conference
April 5, 2013
•  Victoria Bjorklund and David Shevlin Speak at the Western Conference on Tax Exempt Organizations
November 29, 2012
•  Victoria B. Bjorklund to Speak at Harvard Law School Association Panel on Not-for-Profit Boards
June 28, 2012
•  Victoria B. Bjorklund to Present at the ALI-ABA Course of Study “Charitable Giving Techniques”
April 13, 2012
•  New York 1984
•  Columbia Law School, 1983 J.D.
•  Princeton University, 1973 B.A.
magna cum laude; Phi Beta Kappa; Graduation in Three Years Program

•  Exempt Organizations
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