Nicholas A. Mirkay, JD, III
Nicholas A. Mirkay, III, JD

Nicholas A. Mirkay, III, JD

Senior Associate Dean, Administration and Planning
School of Law

Academic Appointments


  • Law


Prior to joining the Creighton Law faculty in 2011, Dean Mirkay served eight years as an Associate Professor of Law at Widener University School of Law in Wilmington, Delaware. Before entering legal academia, he had eleven years of experience as a tax and business lawyer, concentrating on the federal, state, and local taxation of business entities with an emphasis on tax-exempt 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.
Dean Mirkay’s scholarship has focused predominantly on legal and governance issues regarding tax-exempt, nonprofit organizations, but more recently has included topics in state taxation. His work has appeared in a number of notable journals including the Wisconsin Law Review, North Carolina Law Review, and the William & Mary Bill of Rights Journal. He is also a contributing editor to the Nonprofit Law Prof Blog. Dean Mirkay frequently speaks at professional conferences and educational seminars on topics involving federal and state income taxation and nonprofit organizations. He was a member of the Delaware Tax Institute Planning Committee from 2008 to 2012.
Dean Mirkay regularly engages in community service, advising and assisting nonprofit organizations on state formation and federal tax exemption. He has served on a number of nonprofit boards and currently serves on the boards of ACLU Nebraska and Academics at Jesuit Universities and Schools.
He has been awarded the Outstanding Faculty Award twice—at Creighton Law in 2013 and Widener School of Law in 2011.


  • LLM in Taxation, with distinction (1996), Georgetown University Law Center
  • JD (1992), University of Missouri-Columbia
  • BS Business Administration (1989), magna cum laude, Saint Louis University

Publications and Presentations


  • Grieving through Probate, with Palma J. Strand, 2016
  • Eroding Autonomy Under the Unitary Business Principle, 2016
  • Nicholas A. Mirkay, Equality or Dysfunction: State Tax Law in a Post-Windsor World, 47 Creighton L. Rev. 261 (2014)., 2014
  • Nicholas A. Mirkay, Globalism, Public Policy, and Tax-Exempt Status: Are U.S. Charities Adrift at Sea?, 91 N.C. L. Rev. 851 (2013)., 2013
  • Nicholas A. Mirkay, It’s All About Timing: Will Karns Impact the IRS Battles Over Advance Receipts?, 12 Delaware Law Review 55 (2010)., 2010
  • Nicholas A. Mirkay, Losing Our Religion: Reevaluating the §501(c)(3) Exemption of Religious Organizations That Discriminate, 17 Wm. & Mary Bill Rts. J. 715 (2009)., 2009
  • Nicholas A. Mirkay, Return of “Charity Care”: The Evolving Debate over Nonprofit Hospitals’ Tax-Exempt Status, FORUM (Widener Health L. Inst., Wilmington, DE), Fall 2008, at 1., 2008
  • Nicholas A. Mirkay, Is It Charitable to Discriminate? The Necessary Transformation of Section 501(c)(3) into the Gold Standard for Charities, 2007 Wis. L. Rev. 45., 2007
  • Nicholas A. Mirkay, Relinquish Control! Why the IRS Should Change Its Stance on Exempt Organizations in Ancillary Joint Ventures, 6 Nev. L.J. 21 (2005)., 2005


  • Nicholas A. Mirkay, Hall v. US: Chapter 12 Debtors Liable for Post-Petition Taxes, ConsiderChapter13.ORG (June 3, 2012)., 2012


  • Nicholas A. Mirkay, 50 Years of Loving: A Reflection on Seeking Justice Through Love and Relationships, 50 CREIGHTON L. REV. 685 (2017)., 2017

Awards and Honors

  • Fellow, American College of Tax Counsel, American College of Tax Counsel, 2015
  • Creighton University Award for Strategic Planning, Creighton University, 2014
  • Creighton Law School Outstanding Faculty Member, Creighton Law School Class of 2013, 2013
  • Widener University School of Law Outstanding Faculty Member, Widener University School of Law , 2011
  • President's Award, Widener Law Student Bar Association, Widener Law Student Bar Association, 2011
  • Red Ribbon Humanitarian Award, Delaware HIV Consortium (pro bono legal work), 2010
  • Faculty Member of the Year, Widener Law Student Bar Association, Widener Law Student Bar Association, 2007