Nicholas A. Mirkay
Nicholas A. Mirkay joined the Creighton Law School faculty in 2011, after serving eight years as an Associate Professor of Law at Widener University School of Law in Wilmington, Delaware. He teaches in the areas of federal income taxation, nonprofit organizations, state and local taxation, business organizations, and wills and trusts, and writes predominantly about legal and governance issues regarding tax-exempt, nonprofit organizations. In furtherance of his concentration in nonprofit law and governance, Professor Mirkay regularly advises and assists nonprofit organizations on federal and state formation and tax exemption issues.
Professor Mirkay is a frequent speaker at professional associations as well as educational seminars in the areas of federal income taxation and nonprofit organizations. He has served for on the Planning Committee of the Delaware Tax Institute since 2008 and was a member of the Board of Directors of the Food Bank of Delaware from 2004 to 2011, serving as the Board chair for the last four years. Professor Mirkay 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.
The Widener Student Bar Association recently bestowed the 2011 President's Award to Professor Mirkay for assisting in the formation of 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 for first responders. He also received the 2011 Outstanding Faculty Award from the graduating class.
Before entering legal academia, Professor Mirkay had eleven years experience as a tax and business lawyer, most recently as a partner in the St. Louis, Missouri law firm of Lewis, Rice & Fingersh, L.C. His years in private practice concentrated on the federal, state, and local taxation of business entities with an emphasis on tax-exempt nonprofit and healthcare organizations. His professional tax law experience also includes service as an attorney in the Office of Chief Counsel of the Internal Revenue Service and as an attorney-advisor to Judge Carolyn Miller Parr of the United States Tax Court. Professor Mirkay earned his Bachelor of Science in Business Administration, magna cum laude, from Saint Louis University and his J.D. from the University of Missouri-Columbia School of Law, where he served as Associate Editor-in-Chief of the Missouri Law Review. He received his LL.M. in Taxation, with distinction, from the Georgetown University Law Center. He is admitted to the Bars of Missouri and Delaware (limited admission for pro bono work), and the United States Tax Court.
His publications can be found on SSRN. He is also a contributing editor to the Nonprofit Law Prof Blog.
Courses taught:
Business Associations
Federal Income Taxation
Nonprofit Organizations
State and Local Taxation
Trusts & Estates