Samuel Makikalli: A Scholarship Recipient Tackling Climate Change with Tax Law

When 3L Samuel Makikalli decided to attend the University of Minnesota Law School, he wasn’t just looking for a degree—he was searching for a way to combine his passion for addressing climate change with the practical tools needed to make a real-world impact. At Minnesota Law, he found the perfect blend of analytical rigor, hands-on experience, and a supportive community that is empowering him to turn his vision into action. However, one factor made Minnesota Law stand out among several strong contenders. "Scholarship support was THE deciding factor for me," Makikalli says. "Without it, I wouldn’t have been able to attend."

Before law school, Makikalli’s career path was already impressive. After graduating with a double major in economics and international affairs from Lewis & Clark College, he completed military service in Finland as a dual citizen. He then worked at the Federal Reserve Bank of Boston, conducting research on opioid treatment access and regional economic trends. 

While Makikalli found his work in research intellectually rewarding, he felt a growing desire to be more directly involved in solving problems. “I enjoyed the analytical process of research, but I found it a bit dissatisfying to do all this work and just hope the right people would read it,” he explains. “I wanted to be closer to the action, to help implement solutions rather than just study them.” This realization set him on the path to law school.

At Minnesota Law, Makikalli tailored his studies to focus on environmental law, energy law, and tax law—fields that intersect when it comes to tackling climate change. “I’m really interested in finding ways to channel money into uses that will help mitigate climate change,” he explains. “Tax law is one of the main tools we use to incentivize renewable energy and other climate-related initiatives, so I’ve really tailored my coursework to focus on that.”

One of the most transformative experiences for Makikalli has been his involvement in the Law School’s Tax Clinic, where he worked as a student and later returned as a student director. “Working in the Tax Clinic was the first time I really felt like a lawyer,” Makikalli reflected. “It was a great growth opportunity—learning how to empathize with clients, work with them when they’re not giving you all the information you need, and deliver bad news. It taught me the soft skills that are essential to being a lawyer. At first, I wasn’t sure I wanted to focus on tax law, but that experience changed my perspective—I realized how much I enjoy tax law and how impactful it can be.”

Reflecting on his time at Minnesota Law, Makikalli shares just how impactful scholarship support has been. “In addition to saying thank you, I want donors to know that their contributions are making a really big impact. The scholarship wasn’t just an investment in my education—it was an investment in my future and the future impact I hope to make. It has allowed me to immerse myself in an amazing community that’s full of driven, intelligent people who are going to make a real impact in the world.” 

After graduation, Makikalli plans to join a large law firm, working in their tax group. "In the near term, I’m going to work at a firm that does a lot of transactional work—capital markets offerings, M&A, and other corporate transactions," he explained. "It’s an incredible training opportunity to develop a versatile skill set. Someday I hope to build a practice around tax credit advisory work, particularly related to renewable energy development and climate finance."

Samuel Makikalli’s story is a powerful testament to how donor support can change lives, enabling students like him to pursue careers that address global challenges.

You can support students like Samuel Makikalli by making a gift today.