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The Ohio State University

January 3, 2023
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Supply Chain Dive

December 22, 2022
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Fisher College of Business

November 21, 2022
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Charitable Donations

FTX bankruptcy is bad news for the charities that crypto mogul Sam Bankman-Fried generously supported

The Conversation

Sam Bankman-Fried, the founder of the now-defunct exchange for trading cryptocurrencies, believed in ‘earning to give.’ Brian Mittendorf, the Fisher Designated Professor of Accounting and an expert in nonprofit accounting, explains the significance of FTX’s implosion for philanthropy and the nonprofits Bankman-Fried supported.
November 16, 2022
Charitable impact, regulators eye stock donations

The NonProfit Times

Anil Arya, the John J. Gerlach Chair in Accounting, and Brian Mittendorf, the Fisher Designated Professor in Accounting, write about a proposed new rule governing the disclosure of stocks as gifts — a tactic that has tax implications.
July 6, 2022
NRA membership dues and spending continue to shrink, report shows

ABC News

The National Rifle Association appears to be experiencing diminished membership revenue and cuts to core programs, according to a financial report obtained by ABC News. Brian Mittendorf, the Fisher Designated Professor in Accounting who tracks NRA spending, says the numbers suggest the NRA appears to be at a "real risk of entering a downward spiral."
June 3, 2022
Giving refugees money instead of stuff can lead to price gouging – but it doesn’t have to

The Conversation

Research by Assistant Professor of Operations and Business Analytics Telesilla Kotsi and her colleagues Owen Wu and Alfonso J. Pedraza Martinez, of Indiana University, shows how cash assistance can be provided to refugees while minimizing inflation and price gouging.
June 3, 2022
Black Lives Matter has $42 million in assets

The Associated Press

The foundation started by organizers of the Black Lives Matter movement is still worth tens of millions of dollars, after spending more than $37 million on grants, real estate, consultants, and other expenses, according to tax documents filed with the IRS. The tax filing suggests the organization
May 17, 2022
Don't say give? Study finds it actually hurts charitable donations

Study Finds

“The word ‘give’ can have a more negative connotation than ‘spend’ to donors. ‘Give’ highlights how you’re being separated from your money, which is not appealing,” says study co-author Selin Malkoc, associate professor of marketing.
April 14, 2022
The one word charities use that turns off donors

The Ohio State University

People want to feel like they have control when giving, according to new research by Selin Malkoc, assistant professor of marketing and logistics. The study finds that donors feel like they have more control over their donation when they are told they’re actively spending their money on an important cause, as compared to just giving their money.
April 12, 2022
Research: Cause-related marketing has a “dark side”

Fisher College of Business

Good causes aren’t always good for business. New research from Annibal Sodero, assistant professor of marketing and logistics, reveals how unpredictable variability associated with cause-related marketing can backfire on a brand.
March 28, 2022
Refugee crises: Examining and improving humanitarian assistance programs

Fisher College of Business

As the war in Ukraine exacerbates the number of refugees displaced worldwide by military conflict, new research by Telesilla Kotsi, assistant professor of operations and business analytics, shines light on how humanitarian organizations can better understand the dynamics of in-kind vs. cash assistance for refugee populations.
March 21, 2022
Four reasons why museums aren't cashing in on NFTs yet

The Conversation

Can non-fungible tokens generate the revenue many museums sorely need? Brian Mittendorf, the Fisher Designated Professor in Accounting, and a colleague outline four primary reasons why museums have failed to turn the NFT craze into a financial windfall.
November 19, 2021
How NFT philanthropy could deepen inequality

Huck Magazine

Increasingly, the super wealthy are capitalizing on the NFT boom to support charitable causes. But this could present charities with a host of new problems, including increased risk surrounding donations made using crypto assets, says Brian Mittendorf, the Fisher Designated Professor in Accounting.
August 10, 2021
Ticket sales return to help zoos, aquariums pay bills

Marketplace

When zoos and aquariums closed their doors because of COVID-19, the nonprofits still had to cover the cost of feeding and caring for the animals. Brian Mittendorf, the Fisher Designated Professor in Accounting, talks about the alternative ways these facilities generated revenue.
July 6, 2021
The NRA declares bankruptcy: 5 questions answered

The Conversation

While declaring bankruptcy, the gun group confusingly said it was in great financial shape. Brian Mittendorf, the Fisher Designated Professor in Accounting, and his colleagues answer questions about the organization's recently announced move.
January 22, 2021
NRA trying to change venue with bankruptcy filing

The NonProfit Times

Brian Mittendorf, the Fisher Designated Professor of Accounting, tracks NRA finances and says signs from the NRA’s announcement indicate that the bankruptcy filing has little to do with restructuring debt but rather a legal strategy.
January 18, 2021
Elon Musk debates: How to give away world’s biggest fortune

Bloomberg

Brian Mittendorf, the Fisher Designated Professor in Accounting and an expert in nonprofits, shares some insights regarding Elon Musk's desire to give his fortune away to philanthropy. Mittendorf's advice: avoid the temptation to reinvent philanthropy and instead focus on causes and frameworks already in place. 
January 8, 2021
Why New York is suing the NRA: 4 questions answered

The Conversation

As New York state moves forward with a lawsuit against the National Rifle Association and four of its current and former officials for allegedly benefiting personally from the improper use of its funds, Brian Mittendorf, the Fisher Designated Professor in Accounting and a nonprofit expert, explains what the repercussions might be for the gun group and its leaders.
August 7, 2020
Burden shifts to states after IRS eases donor-disclosure rules

Bloomberg Tax

It’s now on states to seek more information about nonprofit donors if they want it, after the IRS rolled back disclosure requirements. The language in the rules suggests states can require the donor information, but that would require additional state-level rules, according to Brian Mittendorf, the Fisher Designated Professor of Accounting.
May 28, 2020
$100M donation case opens window on donor-advised funds

Bloomberg Tax

Fisher Designated Professor in Accounting Brian Mittendorf spoke with Bloomberg Tax reporter Aysha Bagchi as part of the podcast, Talking Tax, about a case involving donor-advised funds and the tax and policy ramifications of these funds.
August 9, 2019
NonProfit Times names 2019 'Top 50' influencers

Philanthropy News

Brian Mittendorf, the Fisher Designated Professor in Accounting, has been selected by the NonProfit Times as one of its Top 50 Influencers for his research into charitable giving.
August 2, 2019
The NRA uses creative accounting to post surge in revenue

Bloomberg

The embattled National Rifle Association reported some good news to its supporters earlier this year: Revenue from membership dues jumped 33% last year to $170 million. But that picture may not be as rosy as those numbers suggest: “The NRA is increasingly reliant on selling long-term memberships” and counting much of the revenue the first year, said Brian Mittendorf, the Fisher Designated Professor in Accounting. “A very conservative approach with a five-year membership would be to record one-fifth in the current year and defer the rest.”
July 10, 2019
How a lawsuit could reveal secrets about Silicon Valley’s favorite philanthropic loophole

Vox

When professor Brian Mittendorf asks his lecture hall full of accounting students on the first day of each semester to name the 10 highest-grossing charities in the U.S., the Red Cross, United Way or Habitat for Humanity come easily. But his students miss some big ones.
July 2, 2019
As leaks show lavish NRA spending, former staff detail poor conditions at nonprofit

NPR

New documents leaked about National Rifle Association top executive Wayne LaPierre's lavish clothing and travel expenses contrast with the culture of fear, poor pay and an underfunded pension described by former staffers. Brian Mittendorf, the Fisher Designated Professor in Accounting, helped NPR review copies of 2019 NRA pension documents.
May 15, 2019
NRA legal troubles, Trump support drain finances

The Washington Times

Used to making news on Capitol Hill as one of the most powerful lobbying groups, the National Rifle Association is instead making waves in courtrooms, where its troubled finances and a lengthening list of legal entanglements are taking center stage. Brian Mittendorf, the Fisher Designated Professorship in Accounting, has studied the group's finances and said it hasn’t been spending like it is in turmoil.
April 24, 2019
Trends in philanthropy

CQ Researcher

Brian Mittendorf, the Fisher Designated Professorship in Accounting, shares his thoughts on why tax breaks skewed toward wealthy donors could lead to a decline in overall charitable giving across the country.
March 8, 2019
There's a Better Way Podcast: The better way to gift giving

Fisher College of Business

As part of the "There's a Better Way" podcast, Aravind Chandrasekaran, associate director of the Center for Operational Excellence, talks with Brian Mittendorf, the Fisher Designated Professorship in Accounting about gift giving, for companies and individuals, and the differences between cash and non-cash gifts.
February 5, 2019