Associate Professor of Law
B.S., Saint Louis University
J.D., University of Missouri - Columbia School of Law
LL.M., Georgetown University Law Center
E-mail:
namirkay@widener.edu Phone: 302.477.2119
Nicholas A. Mirkay is an Associate Professor of Law at Widener's Delaware Campus. Professor Mirkay received his B.S. in Business Administration, magna cum laude, from Saint Louis University in 1989; a J.D. from University of Missouri - Columbia School of Law in 1992; and an LL.M. in Taxation, with distinction, from Georgetown University Law Center in 1996. At University of Missouri-Columbia, Professor Mirkay served as Associate Editor in Chief on the Missouri Law Review.
Following graduation from law school, Professor Mirkay served as an Attorney-Advisor to the Honorable Carolyn Miller Parr of the United States Tax Court in Washington, D.C. He then joined the Office of Chief Counsel of the Internal Revenue Service where he served as an attorney in areas of disclosure and privacy act litigation for two years.
Upon completing his LL.M. degree, he joined Thompson Coburn in St. Louis, Missouri, where his practice concentrated on federal, state and local taxation of business entities and tax-exempt organizations. He then joined the tax department of Lewis, Rice & Fingersh in St. Louis, Missouri, where he was elected a partner in 2001. His practice at Lewis, Rice was similarly concentrated on federal, state and local taxation of business entities with an emphasis on tax-exempt nonprofit and health care organizations.
Professor Mirkay is a frequent speaker at local bar and accounting associations as well as educational seminars in the areas of federal income taxation and tax-exempt, nonprofit organizations. He currently serves as an officer on the board of directors of the Food Bank of Delaware, and has previously been involved in various community service organizations including the Delaware HIV Consortium and the United Way of St. Louis. In 2010, Professor Mirkay was awarded the Red Ribbon Humanitarian Award by the Delaware HIV Consortium for his pro bono legal work and service. He regularly advises and assists nonprofit organizations on federal and state formation and tax exemption issues.
He teaches Federal Income Tax, Nonprofit Organizations, Wills & Trusts, Taxation of Business Entities and Business Organizations. Professor Mirkay's scholarship focuses predominantly on federal income tax and governance issues regarding tax-exempt, nonprofit organizations.
The Student Bar Association recently bestowed the 2011 President's Award to Professor Mirkay for his assistance with the Delaware chapter of
Wills for Heroes and ensuring that students have the opportunity to get hands on practical experience in client interviewing, counseling, and drafting of estate planning documents. He also received the 2011 Outstanding Faculty Award from the graduating class.
Selected Recent Publications Articles
- International Philanthropy and the Public Policy Doctrine: A Modern Conundrum (work in progress, anticipated publication 2011).
- It’s All About Timing: Will Karns Impact the IRS Battles Over Advance Receipts? 12 Del. L. Rev. 55 (2010).
- Losing Our Religion: Reevaluating the § 501 (c) (3) Exemption of Religious Organizations that Discriminate, 17 Wm. & Mary Bill of Rts. J. 715 (2009).
- Is It "Charitable" To Discriminate? 2007 Wisc. L. Rev. 45 (2007).
- Relinquish Control! Why the IRS Should Change Its Stance on Exempt Organizations in Ancillary Joint Ventures, 6 Nev. L.J. 21 (Fall 2005).
- State Taxation of Nonresident-- Deferred Income: The Eroding Future of Source Taxation, 16 J. State Tax'n 9 (1997).
Other
- Return of “Charity Care”: The Evolving Debate over Nonprofit Hospitals’ Tax-Exempt Status, 2008 Widener Forum 1 (Fall 2008).
- & Lisa D. McLaughlin, Traps for the Unwary: Tax-Exempt Organizations; Compliance with the Intermediate Sanctions Rules and Lobbying and Political Campaign Prohibitions, 49 St. Louis B.J. 18 (2003).