Nicholas A. Mirkay

Creighton University - School of Law

2500 California Plaza

Omaha, NE 68178

United States

SCHOLARLY PAPERS

6

DOWNLOADS
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816

CITATIONS
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Top 45,246

in Total Papers Citations

3

Scholarly Papers (6)

1.

Losing Our Religion: Reevaluating the 501(c)(3) Exemption of Religious Organizations that Discriminate

Widener Law School Legal Studies Research Paper No. 08-35, William & Mary Bill of Rights, Vol. 17, p. 715
Number of pages: 51 Posted: 27 Mar 2008 Last Revised: 19 Feb 2013
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 242 (93,885)

Abstract:

taxation, religious organizations, tax exempt, discrimination, constitutional law

2.

Is it 'Charitable' to Discriminate?: The Necessary Transformation of Section 501(C)(3) into the Gold Standard for Charities

Wisconsin Law Review, Vol. 2007, No. 1, Widener Law School Legal Studies Research Paper No. 08-33
Number of pages: 63 Posted: 27 Mar 2008 Last Revised: 07 Apr 2008
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 187 (114,579)
Citation 2

Abstract:

charitable organizations, taxation, tax exemption, discrimination, charities

3.

It’s All About Timing: Will Karns Impact the IRS Battles over Advance Receipts?

Delaware Law Review, Vol. 12, No. 1, 2010, Widener Law School Legal Studies Research Paper No. 10-45
Number of pages: 25 Posted: 25 Nov 2010
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 88 (212,462)

Abstract:

taxation, advance receipts, tax, advance payments, income tax

4.

Globalism, Public Policy, and Tax-Exempt Status: Are U.S. Charities Adrift at Sea?

North Carolina Law Review, Vol. 91, No. 3, 2013
Number of pages: 37 Posted: 11 Feb 2013
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 72 (241,008)

Abstract:

nonprofit, tax-exempt, charities, charitable organizations, public policy doctrine, Bob Jones University

5.

Equality or Dysfunction? State Tax Law in a Post-Windsor World

Creighton Law Review, Vol. 47, No. 2, 2014
Number of pages: 27 Posted: 13 Mar 2014
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 70 (241,008)

Abstract:

taxation, state and local tax, same-sex marriage

6.

Relinquish Control! Why the IRS Should Change its Stance on Exempt Organizations in Ancillary Joint Ventures

Nevada Law Journal, Vol. 6, No. 1, 2005
Number of pages: 68 Posted: 29 Mar 2008 Last Revised: 23 Jul 2009
Nicholas A. Mirkay III
Creighton University - School of Law
Downloads 62 (277,000)
Citation 1

Abstract:

tax exempt organizations, joint ventures, taxation, hospitals