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Brian Mittendorf

@countingcharity.bsky.social
1.5K followers 339 following 290 posts

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

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Brian Mittendorf @countingcharity.bsky.social · 01/09/2025
Country Feedback wins, though You Are The Everything is a sleeper pick.
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Francine McKenna @fmckenna.bsky.social · 18/08/2025
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...
chicagobooth.edu
In Stablecoins We Trust?
Regulation could help lead crypto from the Wild West to Wall Street.
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Brian Mittendorf @countingcharity.bsky.social · 15/08/2025
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.
Much younger me at Fisher graduation
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The Chronicle of Philanthropy @chronphilanthropy.bsky.social · 04/06/2025
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
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.
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Elizabeth N. Saunders @profsaunders.bsky.social · 29/05/2025
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...
state.gov
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 ...
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Matt Brown @mattbrown.bsky.social · 29/05/2025
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
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Brian Mittendorf @countingcharity.bsky.social · 29/05/2025
I also wonder if the U of Illinois insurance policy that covered disruption of Chinese student enrollments would kick in here?
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Robert Kelchen @robertkelchen.com · 29/05/2025
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.
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Brian Mittendorf @countingcharity.bsky.social · 27/05/2025
Also, where are university trustees?
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Elizabeth N. Saunders @profsaunders.bsky.social · 27/05/2025
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.
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Kamala Harris @kamalaharris.com · 26/05/2025
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.
American flags line Arlington National Cemetery.
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Ed Chaney @edchaney.bsky.social · 23/05/2025
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
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Ed Boyden @eboyden3.bsky.social · 22/05/2025
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Chris Rodgers @chrisxrodgers.bsky.social · 23/05/2025
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.
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Robert Kelchen @robertkelchen.com · 23/05/2025
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...
“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.”
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Brian Mittendorf @countingcharity.bsky.social · 22/05/2025
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.
cnn.com
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...
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Jenny Gross @jggross.bsky.social · 20/05/2025
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...
nytimes.com
For Some International Students, U.S. Dreams Dim Under Trump
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Daniel Libit @daniellibit.bsky.social · 16/05/2025
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...
sportico.com
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.
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Brian Mittendorf @countingcharity.bsky.social · 10/05/2025
The winner in this deal may be donor-advised funds. We’ll see what the fine print looks like.
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Brian Mittendorf @countingcharity.bsky.social · 10/05/2025
Thanks for letting me join in on this one!
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Jamie Levine Daniel @jamielevdan.bsky.social · 09/05/2025
Insightful conversation here from @eotaxprof.bsky.social and @countingcharity.bsky.social #nonprofitsky theconversation.com/can-trump-st...
theconversation.com
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.
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Brian Mittendorf @countingcharity.bsky.social · 10/05/2025
Thanks!!
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The Conversation U.S. @us.theconversation.com · 10/05/2025
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
buff.ly
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.
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Rhodri Davies @rhodridavies.bsky.social · 09/05/2025
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
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.
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The Chronicle of Philanthropy @chronphilanthropy.bsky.social · 08/05/2025
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
phlnthrp.com
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.
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Brian Mittendorf @countingcharity.bsky.social · 07/05/2025
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:
m.youtube.com
Have the NRA's Finances Turned a Corner? (ft. OSU Professor Brian Mittendorf) | Full Podcast
YouTube video by The Reload
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The Chronicle of Philanthropy @chronphilanthropy.bsky.social · 30/04/2025
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
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...
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Philip Hackney @eotaxprof.bsky.social · 03/05/2025
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...
wsj.com
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.
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Brian Mittendorf @countingcharity.bsky.social · 03/05/2025
Good to see @eotaxprof.bsky.social explaining how the presidential attack on nonprofits we’re seeing unfold is not normal.
wsj.com
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.
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Brian Mittendorf @countingcharity.bsky.social · 02/05/2025
NRA finances continue to decline but clear signs of green shoots which may mean programming growth in 2025.
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Brian Mittendorf @countingcharity.bsky.social · 02/05/2025
R.E.M. - UP
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Brian Mittendorf @countingcharity.bsky.social · 30/04/2025
Bottom line: DAF sponsors who treat donors as clients arguably behave less charitably than their peers. 4/4
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Brian Mittendorf @countingcharity.bsky.social · 30/04/2025
Also, not all DAFs talk alike, and their words predict behavior. Particularly among national sponsors, a donor focus predicts more tax-favored gifts, lower payout rates, and faster asset growth. 3/4
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Brian Mittendorf @countingcharity.bsky.social · 30/04/2025
Actions may speak louder than words but with DAF sponsors, words speak pretty loudly too. We looked at the websites of DAF sponsors and found their language straddled between mission focus (like operating charities) and client focus (like financial advisors) 2/4
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Brian Mittendorf @countingcharity.bsky.social · 30/04/2025
New research with @helenofips.bsky.social on donor-advised funds (DAFs) now in NVSQ: journals.sagepub.com/doi/10.1177/... A short thread. 1/4
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Brian Mittendorf @countingcharity.bsky.social · 28/04/2025
For followers of the NRA saga, there was a time when this seemed impossible. Amazing how much financial turmoil led up to the shift.
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Brian Mittendorf @countingcharity.bsky.social · 28/04/2025
Wild times when just describing the basics of what a real financial audit is requires anonymity for protection against retaliation.
wired.com
‘It’s a Heist’: Real Federal Auditors Are Horrified by DOGE
WIRED talked to actual federal auditors about how government auditing works—and how DOGE is doing the opposite.
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Brian Mittendorf @countingcharity.bsky.social · 28/04/2025
Ohio State alumni taking note of university leadership and their choices.
dispatch.com
Ohio State president didn't sign letter opposing Trump. He failed his students. | Opinion
I am disappointed my alma mater, Ohio State University, has not signed the American Association of College and Universities’ 'Call for Constructive Engagement.'
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Brian Mittendorf @countingcharity.bsky.social · 28/04/2025
Conspicuously silent so far: university trustees. They have an obligation to support their institutions, especially when it’s inconvenient.
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Brian Mittendorf @countingcharity.bsky.social · 28/04/2025
University leaders starting to come around to what students & faculty have been saying — time for a united front in defense of higher education.
wsj.com
Exclusive | Elite Universities Form Private Collective to Resist Trump Administration
Separate from the public dissent, a group of school leaders are strategizing behind the scenes about how to respond and push back against the White House.
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Brian Mittendorf @countingcharity.bsky.social · 26/04/2025
And Oberlin & Otterbein & Wittenberg & Capital. A former OSU President is on the list…that’s as close as we get. 😢
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Brian Mittendorf @countingcharity.bsky.social · 26/04/2025
I appreciate our neighbors at CCAD, Ohio Wesleyan, Denison & Kenyon standing up for higher ed.
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Benjamin McKean @blmckean.bsky.social · 26/04/2025
still conspicuously missing: THE Ohio State University
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Brian Mittendorf @countingcharity.bsky.social · 26/04/2025
This is really odd. The questions largely seem about effectiveness of operational choices, none of which should endanger exempt status. The inquiry seems to fall under the harassment of nonprofits category.
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Brian Streig @cbriancpa.com · 05/03/2025
An accountant getting a sequel? Must’ve filed for an extension. Can’t wait to see them balance the action with the suspense! 🔢💼 Ben Affleck and Jon Bernthal are back in The Accountant 2 - only in theaters April 25. #Accountant2 #TaxSky #TaxBS
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Brian Mittendorf @countingcharity.bsky.social · 25/04/2025
As real threats to philanthropic freedom spread, @ncrpcommunity.bsky.social calls out Philanthropy Roundtable for their uncharacteristic silence.
ncrp.org
Roundtable Betrays Its Own Values of Philanthropic Freedom - NCRP
No one is more shocked about the Roundtable’s betrayal of philanthropic freedom than their mainstream foundation supporters.
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Brian Mittendorf @countingcharity.bsky.social · 25/04/2025
LETS GO!!! 🔥🇺🇸👊
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Christopher McKnight Nichols @cmcknichols.bsky.social · 25/04/2025
Some good news, for now, a federal judge ordered the reinstatement of an OSU grad student visa www.wosu.org/politics-gov...
wosu.org
Federal judge orders Trump Administration to reinstate Ohio State grad student's status
U.S. District Judge Tanya Chutkan in Washington D.C. ordered President Donald Trump and his administration to reintstate Ohio State University graduate student Ahwar Sultan's record in the Student and...
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