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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

1,439 Followers  |  339 Following  |  288 Posts  |  Joined: 19.09.2023  |  2.2456

Latest posts by countingcharity.bsky.social on Bluesky

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Advice | 5 Steps to Defend Higher Ed How to stand up for academe in this era of constant attacks from federal and state governments.

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...

03.06.2025 12:10 — 👍 52    🔁 22    💬 3    📌 5
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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.

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

04.06.2025 17:10 — 👍 2    🔁 1    💬 0    📌 0
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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 ...

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...

28.05.2025 23:25 — 👍 366    🔁 97    💬 21    📌 35

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

28.05.2025 23:27 — 👍 71    🔁 8    💬 6    📌 0

I also wonder if the U of Illinois insurance policy that covered disruption of Chinese student enrollments would kick in here?

29.05.2025 00:17 — 👍 3    🔁 0    💬 1    📌 0

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.

28.05.2025 23:21 — 👍 85    🔁 34    💬 3    📌 6

Also, where are university trustees?

27.05.2025 19:28 — 👍 4    🔁 0    💬 0    📌 0

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.

27.05.2025 18:17 — 👍 291    🔁 90    💬 7    📌 9
American flags line Arlington National Cemetery.

American flags line Arlington National Cemetery.

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.

26.05.2025 15:00 — 👍 9646    🔁 2067    💬 267    📌 122

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

23.05.2025 21:01 — 👍 1    🔁 2    💬 1    📌 1
Post image 22.05.2025 22:55 — 👍 340    🔁 84    💬 4    📌 7

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.

22.05.2025 23:40 — 👍 63    🔁 17    💬 0    📌 1
“It's just another financial hit on top of several hits that have already come for big research universities,” Kelchen said. “At this point the only thing that hasn't been touched is student financial aid.”

“It's just another financial hit on top of several hits that have already come for big research universities,” Kelchen said. “At this point the only thing that hasn't been touched is student financial aid.”

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...

22.05.2025 23:03 — 👍 21    🔁 10    💬 1    📌 0
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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...

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.

22.05.2025 19:07 — 👍 0    🔁 0    💬 0    📌 0
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For Some International Students, U.S. Dreams Dim Under Trump

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...

20.05.2025 10:20 — 👍 247    🔁 51    💬 9    📌 2
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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.

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...

15.05.2025 23:19 — 👍 3    🔁 3    💬 0    📌 0

The winner in this deal may be donor-advised funds. We’ll see what the fine print looks like.

10.05.2025 18:58 — 👍 5    🔁 1    💬 0    📌 0

Thanks for letting me join in on this one!

10.05.2025 16:47 — 👍 2    🔁 0    💬 0    📌 0
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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.

Insightful conversation here from @eotaxprof.bsky.social and @countingcharity.bsky.social #nonprofitsky
theconversation.com/can-trump-st...

09.05.2025 14:31 — 👍 11    🔁 10    💬 2    📌 1

Thanks!!

10.05.2025 13:57 — 👍 3    🔁 0    💬 0    📌 0
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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.

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

10.05.2025 04:35 — 👍 47    🔁 19    💬 6    📌 3
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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.

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...)

09.05.2025 10:59 — 👍 2    🔁 1    💬 0    📌 0
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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.

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

08.05.2025 12:21 — 👍 1    🔁 2    💬 0    📌 0
Have the NRA's Finances Turned a Corner? (ft. OSU Professor Brian Mittendorf) | Full Podcast
YouTube video by The Reload Have the NRA's Finances Turned a Corner? (ft. OSU Professor Brian Mittendorf) | Full Podcast

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:

07.05.2025 13:34 — 👍 2    🔁 1    💬 0    📌 0
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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...

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

30.04.2025 16:01 — 👍 12    🔁 6    💬 1    📌 1
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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.

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...

03.05.2025 13:07 — 👍 9    🔁 7    💬 0    📌 1
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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.

Good to see @eotaxprof.bsky.social explaining how the presidential attack on nonprofits we’re seeing unfold is not normal.

03.05.2025 12:30 — 👍 7    🔁 5    💬 0    📌 0

NRA finances continue to decline but clear signs of green shoots which may mean programming growth in 2025.

02.05.2025 19:15 — 👍 0    🔁 0    💬 0    📌 0
01.05.2025 23:33 — 👍 0    🔁 0    💬 0    📌 0

Bottom line: DAF sponsors who treat donors as clients arguably behave less charitably than their peers.
4/4

30.04.2025 18:06 — 👍 1    🔁 0    💬 0    📌 0

@countingcharity is following 20 prominent accounts