EX-24. 2 rrd230573_260475.htm POWER OF ATTORNEY

rrd230573_260475.html

Exhibit 24

POWER OF ATTORNEY

      	Know all by these presents, that the undersigned hereby constitutes and
appoints each of William J. Munn, Andrew J. Slain and Angie R. Miller, or any of
them signing or otherwise acting singly, and with full power of substitution, the
undersigned's true and lawful attorney-in-fact to:

(1)	prepare, execute in the undersigned's name and on the undersigned's behalf,
and submit to the U.S. Securities and Exchange Commission (the "SEC") a Form ID,
including amendments thereto, and any other documents necessary or appropriate
to obtain codes, passwords, and passphrases enabling the undersigned to make
electronic filings with the SEC of reports required by Section 16(a) of the
Securities Exchange Act of 1934 or any rule or regulation of the SEC;

(2)	execute for and on behalf of the undersigned, in the undersigned's
capacity as an officer and/or director of Nelnet, Inc. (the "Company"), Forms 3, 4,
and 5 in accordance with Section 16(a) of the Securities Exchange Act of 1934 and
the rules thereunder;

(3)	execute for and on behalf of the undersigned, in connection with proposed
sales by the undersigned pursuant to Rule 144 under the Securities Act of 1933 of
securities issued by the Company, notices on Form 144 in accordance with Rule 144
under the Securities Act of 1933;

(4)	do and perform any and all acts for and on behalf of the undersigned
which may be necessary or desirable to complete and execute any such Form 3, 4, 5
or Form 144, complete and execute any amendment or amendments thereto, and timely
file such form with the SEC and any securities exchange or similar authority; and

(5)	take any other action of any type whatsoever in connection with the foregoing
which, in the opinion of such attorney-in-fact, may be of benefit to, in the best
interest of, or legally required by, the undersigned, it being understood that the
documents executed by such attorney-in-fact on behalf of the undersigned pursuant
to this Power of Attorney shall be in such form and shall contain such terms and
conditions as such attorney-in-fact may approve in such attorney-in-fact's
discretion.

      	The undersigned hereby grants to each such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary, or proper to be done in the exercise of any of the rights and powers herein
granted, as fully to all intents and purposes as the undersigned might or could do if
personally present, with full power of substitution or revocation, hereby ratifying
and confirming all that such attorney-in-fact, or such attorney-in-fact's substitute
or substitutes, shall lawfully do or cause to be done by virtue of this power of
attorney and the rights and powers herein granted.  The undersigned acknowledges that
the foregoing attorneys-in-fact, in serving in such capacity at the request of the
undersigned, are not assuming, nor is the Company assuming, any of the undersigned's
responsibilities to comply with Section 16 of the Securities Exchange Act of 1934 or
Rule 144 under the Securities Act of 1933.

      	This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4, 5 and Form 144 with respect
to the undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorneys-in-fact.

         All powers of attorney previously executed by the undersigned in connection
with the filing of Forms 3, 4, 5 and/or Form 144 with respect to the undersigned's
holdings of and transactions in securities issued by the Company required by Section
16(a) of the Securities Exchange Act of 1934 or Rule 144 under the Securities Act of
1933 are hereby revoked and superseded by this Power of Attorney.

      	IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 11th day of November, 2009.

/s/ Timothy Tewes
Timothy Tewes