Brian Mittendorf
@countingcharity.bsky.social
Personal reflections from studying nonprofits through the lens of accounting. HP Wolfe Chair in Accounting at Fisher College of Business and Prof (by courtesy) at John Glenn College of Public Affairs — Ohio State. Opinions solely mine and not my employer’s
Pinned
Donor-advised funds are drawing a lot of assets besides cash – taking a bigger bite out of tax revenue than other kinds of charitable giving
Donors can get two different tax breaks when they give by turning stocks, bonds and other financial assets into charitable gifts.
theconversation.com
Donor-advised funds aren’t like other charities—their funding is much more tax subsidized. Here’s a summary of some recent work with @helenofips.bsky.social
Reposted by Brian Mittendorf
It’s live! My cover feature story for The University of Chicago Booth School of Business Review. So many sidebars! www.chicagobooth.edu/review/in-st...
In Stablecoins We Trust?
Regulation could help lead crypto from the Wild West to Wall Street.
www.chicagobooth.edu
August 17, 2025 at 11:09 PM
It’s live! My cover feature story for The University of Chicago Booth School of Business Review. So many sidebars! www.chicagobooth.edu/review/in-st...
Excited to start as Associate Dean for Graduate programs at Fisher today. It reminds me of my own time as a grad student at Fisher (👇) & all the gratitude I have for those who supported me. My goal is to pass that on to our current students by lifting up those who support our students every day.
August 15, 2025 at 1:58 PM
Excited to start as Associate Dean for Graduate programs at Fisher today. It reminds me of my own time as a grad student at Fisher (👇) & all the gratitude I have for those who supported me. My goal is to pass that on to our current students by lifting up those who support our students every day.
Reposted by Brian Mittendorf
After writing about feeling personally a little adrift working in higher ed, I interviewed a group of people who had found pathways to resist and take action. Here's what I learned from them, w/ thanks to @karencosta.bsky.social, @daniellaurison.bsky.social & others
www.chronicle.com/article/5-st...
www.chronicle.com/article/5-st...
Advice | 5 Steps to Defend Higher Ed
How to stand up for academe in this era of constant attacks from federal and state governments.
www.chronicle.com
June 3, 2025 at 12:10 PM
After writing about feeling personally a little adrift working in higher ed, I interviewed a group of people who had found pathways to resist and take action. Here's what I learned from them, w/ thanks to @karencosta.bsky.social, @daniellaurison.bsky.social & others
www.chronicle.com/article/5-st...
www.chronicle.com/article/5-st...
Reposted by Brian Mittendorf
Philip Hackney, a nonprofit law professor who previously worked in the office of the chief counsel of the IRS, and Brian Mittendorf, an expert on nonprofit accounting, explain what it would take for the federal government to revoke a university’s tax-exempt status.
phlnthrp.com/43Nahpl
phlnthrp.com/43Nahpl
Can Trump Strip Harvard of Its Charitable Status? Scholars of Nonprofit Law and Accounting Describe the Obstacles in His Way
Two experts explain what it would take for the federal government to revoke a university’s tax-exempt status.
phlnthrp.com
June 4, 2025 at 5:10 PM
Philip Hackney, a nonprofit law professor who previously worked in the office of the chief counsel of the IRS, and Brian Mittendorf, an expert on nonprofit accounting, explain what it would take for the federal government to revoke a university’s tax-exempt status.
phlnthrp.com/43Nahpl
phlnthrp.com/43Nahpl
Reposted by Brian Mittendorf
This policy, which is so real it was published on the State Department's actual website and not its Substack, is about as bad a policy as one could imagine for American national security and prosperity. The Rubio of 4 months ago would call it insane. Which it is.
www.state.gov/releases/off...
www.state.gov/releases/off...
New Visa Policies Put America First, Not China - United States Department of State
Under President Trump’s leadership, the U.S. State Department will work with the Department of Homeland Security to aggressively revoke visas for Chinese students, including those with connections to ...
www.state.gov
May 28, 2025 at 11:25 PM
This policy, which is so real it was published on the State Department's actual website and not its Substack, is about as bad a policy as one could imagine for American national security and prosperity. The Rubio of 4 months ago would call it insane. Which it is.
www.state.gov/releases/off...
www.state.gov/releases/off...
Reposted by Brian Mittendorf
I wonder how many schools will legit struggle to open this fall if all of the international students stay home. Have to think there are some small private schools that couldn’t handle even a semester of that disruption
We're at the point where higher education cannot count on any international students being present in the fall. One of America's biggest export industries is quickly being demolished.
Another shoe drops.
May 28, 2025 at 11:27 PM
I wonder how many schools will legit struggle to open this fall if all of the international students stay home. Have to think there are some small private schools that couldn’t handle even a semester of that disruption
Reposted by Brian Mittendorf
We're at the point where higher education cannot count on any international students being present in the fall. One of America's biggest export industries is quickly being demolished.
May 28, 2025 at 11:21 PM
We're at the point where higher education cannot count on any international students being present in the fall. One of America's biggest export industries is quickly being demolished.
Reposted by Brian Mittendorf
It is past time for university presidents to do more than sign letters or write op-eds. Do something that puts a counter-message in the news. Show up on the Capitol steps and say Trump's attacks on universities are dangerous for America's economy, well-being, competitiveness, and national security.
Trump team orders stop to new student visa interviews, as it weighs expanding social media vetting www.politico.com/news/2025/05...
Trump team orders stop to new student visa interviews, as it weighs expanding social media vetting
The directive came in a Tuesday cable obtained by POLITICO.
www.politico.com
May 27, 2025 at 6:17 PM
It is past time for university presidents to do more than sign letters or write op-eds. Do something that puts a counter-message in the news. Show up on the Capitol steps and say Trump's attacks on universities are dangerous for America's economy, well-being, competitiveness, and national security.
Reposted by Brian Mittendorf
On Memorial Day, we honor the brave service members who have made the ultimate sacrifice on behalf of our nation.
We owe these heroes and their loved ones everything, and we will always remember what they have done to protect our freedom.
We owe these heroes and their loved ones everything, and we will always remember what they have done to protect our freedom.
May 26, 2025 at 3:00 PM
On Memorial Day, we honor the brave service members who have made the ultimate sacrifice on behalf of our nation.
We owe these heroes and their loved ones everything, and we will always remember what they have done to protect our freedom.
We owe these heroes and their loved ones everything, and we will always remember what they have done to protect our freedom.
Reposted by Brian Mittendorf
Hey y'all, can we talk about the cruelty of the proposed increase in the 4940 private foundation excise tax for a moment? Folks seem to be missing that IT IS A TARRIFF PAID FOR BY GRANTEES! #nonprofitsky #philanthropy #taxsky #nonprofits
May 23, 2025 at 9:02 PM
Hey y'all, can we talk about the cruelty of the proposed increase in the 4940 private foundation excise tax for a moment? Folks seem to be missing that IT IS A TARRIFF PAID FOR BY GRANTEES! #nonprofitsky #philanthropy #taxsky #nonprofits
Reposted by Brian Mittendorf
Reposted by Brian Mittendorf
These messages from university leadership can mean a lot. Yes, there's a risk of speaking out, and yes, we need more than just words. But it still means something to me for leadership to call a spade a spade. I would like Emory's president (and all of them) to speak out, plainly and openly.
May 22, 2025 at 11:40 PM
These messages from university leadership can mean a lot. Yes, there's a risk of speaking out, and yes, we need more than just words. But it still means something to me for leadership to call a spade a spade. I would like Emory's president (and all of them) to speak out, plainly and openly.
Reposted by Brian Mittendorf
My take on the latest federal efforts to go after research universities. I'm now expecting at least a few universities to have their federal financial aid access stripped by fall. www.reuters.com/world/us/tru...
May 22, 2025 at 11:03 PM
My take on the latest federal efforts to go after research universities. I'm now expecting at least a few universities to have their federal financial aid access stripped by fall. www.reuters.com/world/us/tru...
This should be concerning to anyone who cares about education or free speech. I should also note that international students are people who are intrinsically valuable and add to our country’s educational environment.
Trump administration bars Harvard from enrolling international students | CNN
The Trump administration on Thursday revoked Harvard University’s ability to enroll international students, marking a sharp escalation in the battle over the Ivy League school’s autonomy in the face o...
www.cnn.com
May 22, 2025 at 7:07 PM
This should be concerning to anyone who cares about education or free speech. I should also note that international students are people who are intrinsically valuable and add to our country’s educational environment.
Reposted by Brian Mittendorf
Once drawn to the U.S. as a haven, some int'l students find it is not the bedrock of free speech they expected. “That respect in the American system has kind of faded away and been replaced with this bitter animosity."
w/ the wonderful @holpuch.bsky.social
www.nytimes.com/2025/05/16/w...
w/ the wonderful @holpuch.bsky.social
www.nytimes.com/2025/05/16/w...
For Some International Students, U.S. Dreams Dim Under Trump
www.nytimes.com
May 20, 2025 at 10:20 AM
Once drawn to the U.S. as a haven, some int'l students find it is not the bedrock of free speech they expected. “That respect in the American system has kind of faded away and been replaced with this bitter animosity."
w/ the wonderful @holpuch.bsky.social
www.nytimes.com/2025/05/16/w...
w/ the wonderful @holpuch.bsky.social
www.nytimes.com/2025/05/16/w...
Reposted by Brian Mittendorf
Who said only basketball coaches make top money at elite private universities? Behold: Duke CIO Neal F. Triplett, who earned a school-leading $4.7 million in FY24, well ahead of Jon Scheyer’s meager sum of $2.38 million.
For @sportico.bsky.social 👇
www.sportico.com/leagues/coll...
For @sportico.bsky.social 👇
www.sportico.com/leagues/coll...
With Coach K Off Devils’ Dole, Duke’s Biggest Earner Didn’t Coach Hoops
With Mike Krzyzewski finally off the school's payroll, Duke's highest-paid employee in FY24 did not even work in the university's athletic department.
www.sportico.com
May 15, 2025 at 11:19 PM
Who said only basketball coaches make top money at elite private universities? Behold: Duke CIO Neal F. Triplett, who earned a school-leading $4.7 million in FY24, well ahead of Jon Scheyer’s meager sum of $2.38 million.
For @sportico.bsky.social 👇
www.sportico.com/leagues/coll...
For @sportico.bsky.social 👇
www.sportico.com/leagues/coll...
The winner in this deal may be donor-advised funds. We’ll see what the fine print looks like.
Congressional Republicans are looking at taxing foundations as well as universities. The largest foundations could see a 10% tax on their investment income, which would be another hit to higher ed.
GOP considers slapping big taxes on Gates Foundation and others
The move comes as GOP lawmakers scrounge for revenue to underwrite their megabill and amid criticism by the Trump administration of some foundations' activities.
www.politico.com
May 10, 2025 at 6:58 PM
The winner in this deal may be donor-advised funds. We’ll see what the fine print looks like.
Reposted by Brian Mittendorf
Insightful conversation here from @eotaxprof.bsky.social and @countingcharity.bsky.social #nonprofitsky
theconversation.com/can-trump-st...
theconversation.com/can-trump-st...
Can Trump strip Harvard of its charitable status? Scholars of nonprofit law and accounting describe the obstacles in his way
The IRS would need to conduct an audit first. And presidents aren’t allowed to make the IRS do that.
theconversation.com
May 9, 2025 at 2:31 PM
Insightful conversation here from @eotaxprof.bsky.social and @countingcharity.bsky.social #nonprofitsky
theconversation.com/can-trump-st...
theconversation.com/can-trump-st...
Reposted by Brian Mittendorf
Trump threatens to revoke Harvard's tax-exempt status, but experts say it's not that simple. The IRS would need to conduct a lengthy audit and prove Harvard has a "substantial nonexempt purpose." #highered
By @eotaxprof.bsky.social @countingcharity.bsky.social #nonprofitsky
By @eotaxprof.bsky.social @countingcharity.bsky.social #nonprofitsky
Can Trump strip Harvard of its charitable status? Scholars of nonprofit law and accounting describe the obstacles in his way
The IRS would need to conduct an audit first. And presidents aren’t allowed to make the IRS do that.
buff.ly
May 10, 2025 at 4:35 AM
Trump threatens to revoke Harvard's tax-exempt status, but experts say it's not that simple. The IRS would need to conduct a lengthy audit and prove Harvard has a "substantial nonexempt purpose." #highered
By @eotaxprof.bsky.social @countingcharity.bsky.social #nonprofitsky
By @eotaxprof.bsky.social @countingcharity.bsky.social #nonprofitsky
Reposted by Brian Mittendorf
I chipped in a brief comment for this AP piece about Bill Gates's new plans to spend down over the next 20 years:
apnews.com/article/bill...
(And thanks to the magic of press syndication, I am also clocking up media appearances today in some brilliantly improbable places as a result...)
apnews.com/article/bill...
(And thanks to the magic of press syndication, I am also clocking up media appearances today in some brilliantly improbable places as a result...)
Bill Gates pledges his remaining fortune to the Gates Foundation, which will close in 20 years
Bill Gates says he will donate 99% of his remaining tech fortune to the Gates Foundation. Today, that would be worth an estimated $107 billion.
apnews.com
May 9, 2025 at 10:59 AM
I chipped in a brief comment for this AP piece about Bill Gates's new plans to spend down over the next 20 years:
apnews.com/article/bill...
(And thanks to the magic of press syndication, I am also clocking up media appearances today in some brilliantly improbable places as a result...)
apnews.com/article/bill...
(And thanks to the magic of press syndication, I am also clocking up media appearances today in some brilliantly improbable places as a result...)
Reposted by Brian Mittendorf
The Gates Foundation will close in 20 years, Bill Gates announced today. By 2045, the foundation is expected to spend roughly $200 billion — the largest amount a private foundation has ever given away.
Read the story: phlnthrp.com/3F5jQY7
Read the story: phlnthrp.com/3F5jQY7
The Gates Foundation, the World’s Biggest Philanthropy, Announces Plans to Shutter in 2045
Bill Gates said his foundation will give away $200 billion over the next 20 years, accelerating donations in global health and other areas.
phlnthrp.com
May 8, 2025 at 12:21 PM
The Gates Foundation will close in 20 years, Bill Gates announced today. By 2045, the foundation is expected to spend roughly $200 billion — the largest amount a private foundation has ever given away.
Read the story: phlnthrp.com/3F5jQY7
Read the story: phlnthrp.com/3F5jQY7
Want to know more about the NRAs chances for a financial turnaround? @stephengutowski.bsky.social & I got a chance to discuss their latest financials here:
Have the NRA's Finances Turned a Corner? (ft. OSU Professor Brian Mittendorf) | Full Podcast
YouTube video by The Reload
m.youtube.com
May 7, 2025 at 1:34 PM
Want to know more about the NRAs chances for a financial turnaround? @stephengutowski.bsky.social & I got a chance to discuss their latest financials here:
Reposted by Brian Mittendorf
In her nearly four-month tenure as head of the National Council of Nonprofits, Diane Yentel has joined two lawsuits against the Trump administration and warned against silence and infighting.
phlnthrp.com/4df44a5
phlnthrp.com/4df44a5
An Outspoken CEO Rises to Defend Nonprofit Sector in Turbulent Times
In her nearly four-month tenure as head of the National Council of Nonprofits, Diane Yentel has joined two lawsuits against the Trump administration and warned against silence and infighting. Plus, se...
phlnthrp.com
April 30, 2025 at 4:01 PM
In her nearly four-month tenure as head of the National Council of Nonprofits, Diane Yentel has joined two lawsuits against the Trump administration and warned against silence and infighting.
phlnthrp.com/4df44a5
phlnthrp.com/4df44a5
Reposted by Brian Mittendorf
Quoted in WSJ
"None of this is normal,” said Phil Hackney, who advised the tax-exempt division commissioner as a lawyer at the IRS in the early 2000s.
www.wsj.com/politics/pol...
"None of this is normal,” said Phil Hackney, who advised the tax-exempt division commissioner as a lawyer at the IRS in the early 2000s.
www.wsj.com/politics/pol...
Exclusive | Trump Officials Explore Ways of Challenging Tax-Exempt Status of Nonprofits
Some IRS officials fear such a move could damage the agency’s apolitical approach.
www.wsj.com
May 3, 2025 at 1:07 PM
Quoted in WSJ
"None of this is normal,” said Phil Hackney, who advised the tax-exempt division commissioner as a lawyer at the IRS in the early 2000s.
www.wsj.com/politics/pol...
"None of this is normal,” said Phil Hackney, who advised the tax-exempt division commissioner as a lawyer at the IRS in the early 2000s.
www.wsj.com/politics/pol...
Good to see @eotaxprof.bsky.social explaining how the presidential attack on nonprofits we’re seeing unfold is not normal.
Exclusive | Trump Officials Explore Ways of Challenging Tax-Exempt Status of Nonprofits
Some IRS officials fear such a move could damage the agency’s apolitical approach.
www.wsj.com
May 3, 2025 at 12:30 PM
Good to see @eotaxprof.bsky.social explaining how the presidential attack on nonprofits we’re seeing unfold is not normal.