| Lloyd | Mayer | Hitoshi | 1106 Eck Hall of Law | 574.631.8057 | 574.631.4197 | lmayer@nd.edu | | http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=504775 | http://www.nd.edu/~ndlaw/faculty/cv/mayer_cv.pdf | | - Deans
- Teaching and Research
| - Churches & Politics
- Election Law
- Federal Income Taxation
- Institutional Choice Theory
- Non-profit Organizations
- Tax Law & Policy
- Taxation
| Lloyd Hitoshi Mayer joined the faculty as an associate professor of law in 2005 and became a full professor and associate dean in 2011. He earned his A.B., with distinction and honors, from Stanford University in 1989 and his J.D. from Yale Law School in 1994. While at Yale, he was a John M. Olin Fellow in Law and Economics and served as business editor of the Yale Law and Policy Review and as an editor of the Yale Journal on Regulation. Following graduation, he clerked for the Honorable Lowell A. Reed, Jr., United States District Court for the Eastern District of Pennsylvania. He then joined Caplin & Drysdale in Washington, D.C., first as an associate and later as a member, where he concentrated on tax issues, particularly for nonprofit organizations. He teaches courses at Notre Dame Law School in federal income taxation, business enterprise taxation, election law, and not-for-profit organizations. He also lectures at the Notre Dame Mendoza College of Business on legal issues facing nonprofit organizations.
Professor Mayer’s areas of research interest and expertise include advocacy by nonprofit organizations, the growing intersection of election law and tax law with respect to lobbying and other political activity, and the role of nonprofits both domestically and internationally. | | /assets/71666/original/mayer.jpg | LAW70121, Not-For-Profit Organizations
LAW70369, Election Law
LAW70605, Federal Income Taxation
LAW70609, Taxation of Business Enterprises | <i>NGO Standing and Influence in International Human Rights Courts</i>, 36 BROOKLYN J. INTâL L. (forthcoming 2011)
<i>The "Independent" Sector: Fee-for-Service Charity and the Limits of Autonomy,</i> 65 VANDERBILT L. REV. 51-122 (2012).
<i>Charities and Lobbying: Institutional Rights in the Wake of Citizens United</i>, 10 ELECTION L.J. 407-426 (2011)
<i>Disclosures about Disclosure,</i> 45 INDIANA L. REV. 255 (2010).
<i><a href="http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=504775">Regulating Philanthropy in the 21st Century,</a></i> (with Brendan M. Wilson), 85 CHICAGO-KENT L. REV. 479 (2010).
<i><a href="http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=504775">Breaching a Leaking Dam?: Corporate Money and Elections</a></i>, 4 CHARLESTON L. REV. 91 (2009) (Supreme Court Preview issue).
<i><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1273602">Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise</a></i>, 89 BOSTON UNIV. L. REV. 1137 (2009).
<i>The Pulpit, the Pew, and Politics</i>, in BOSTON COLLEGE LAW SCHOOL LAW & RELIGION PROGRAM, ELECTING FAITH: THE INTERSECTION OF LAW AND RELIGION IN POLITICS AROUND THE WORLD (2009) (symposium publication)
<i>Serving on a Nonprofit Board: Legal and Ethical Duties in an Age of Accountability, as an appendix</i> in JOHN TROPMAN & THOMAS J. HARVEY, NONPROFIT GOVERNANCE: THE WHY, WHAT, AND HOW OF NONPROFIT BOARDSHIP (Corby Books & University of Scranton Press, 2009)
<i><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1273602">What Is This "Lobbying" That We are So Worried About?</a></i>, 26 YALE L. & POLâY REV. 485 (2008).
<i><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=991129">Grasping Smoke: Enforcing the Prohibition on Campaign Intervention by Charities,</a></i> 6 FIRST AMEND. L. REV. 1 (2007).
<i><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=925529">The Much Maligned 527 and Institutional Choice,</a></i> 87 BOSTON UNIV. L. REV. 625 (2007).
<i>The Legal Rules for Policy and Civic Impact by Foundations</i>, in POWER IN POLICY: A FUNDER'S GUIDE TO ADVOCACY AND CIVIC PARTICIPATION (David F. Arons ed., 2007): 169-205.
<i>Tax Issues for Private Foundations</i> (with Douglas N. Varley), in COMPLETE GUIDE TO NONPROFIT ORGANIZATIONS (Penina Kessler Leiber and Donald R. Levy eds., 2005): 2-1 to 2-106
<i>Political Activities of Tax-Exempt Organizations: Useful Guidance In Revenue Ruling 2004-6.</i> 100 JOURNAL OF TAXATION 181 (2004). | <a href="http://www.cardhub.com/edu/ask-the-experts-irs-tea-party-scandal/">Ask The Experts: What to Make of the IRS "Tea Party" Scandal</a> (Quotes: Lloyd Mayer) – CardHub, May 22, 2013
<a href="http://www.washingtonpost.com/blogs/wonkblog/wp/2013/05/21/the-irs-controversy-isnt-about-taxes-its-about-disclosure/">The IRS controversy isn't about taxes. It's about disclosure.</a> (Quotes: Lloyd Mayer) – Washington Post, May 21, 2013
<a href="http://www.npr.org/2013/05/21/185683100/unclear-laws-may-have-contributed-to-tax-exempt-controversy">Unclear Laws May Have Contributed to Tax-Exempt Controversy</a> (Quotes: Lloyd Mayer) – NPR Morning Edition, May 21, 2013
<a href="http://www.indystar.com/apps/pbcs.dll/article?AID=2013305170084&nclick_check=1">Treatment of Indiana Group Part of IRS Oversight Hearing</a> (Quotes: Lloyd Mayer) – Indianapolis Star, May 17, 2013
<a href="http://services.taxanalysts.com/taxbase/taxnotes.nsf/ConNavLink/0139TN0838-0001?OpenDocument&Login">Did a Lack of Guidance Contribute to IRS Mistakes?">Did a Lack of Guidance Contribute to IRS Mistakes?</a> (Quotes: Lloyd Mayer) – Tax Notes, May 17, 2013 (subscription required)
<a href="http://www.marketplace.org/topics/economy/whats-irs">The Problem of the IRS’s Dwindling Credibility</a> (Quotes: Lloyd Mayer) – Marketplace, May 16, 2013
<a href="http://www.nytimes.com/roomfordebate/2013/05/15/does-the-irs-scandal-prove-that-501c4s-should-be-eliminated">Should 501(c)(4)’s Be Eliminated</a> (Quotes: Lloyd Mayer) – New York Times, May 15, 2013
<a href="http://www.nytimes.com/2013/05/16/opinion/blow-scandalous-vs-scandal-lust.html">Scandalous vs. Scandal Lust</a> (Quotes: Lloyd Mayer) – New York Times, May 15, 2013
<a href="http://www.csmonitor.com/USA/Politics/2013/0515/Tea-party-investigation-Is-the-problem-the-IRS-or-the-tax-code">Tea Party Investigation: Is the Problem the IRS or the Tax Code?</a> (Quotes: Lloyd Mayer) – Christian Science Monitor, May 15, 2013
<a href="http://www.npr.org/2013/05/15/184132966/ineffective-management-blamed-for-tax-exempt-scandal-at-irs">"Ineffective Management" Blamed for IRS Tax-Exempt Scandal</a> (Quotes: Lloyd Mayer) – NPR Morning Edition, May 15, 2013
<a href="http://www.politico.com/story/2013/05/irs-mess-adds-to-campaign-finance-free-for-all-91300.html">IRS Mess Adds to Campaign Finance Free-for-All</a> (Quotes: Lloyd Mayer) – Politico, May 14, 2013
<a href="http://www.csmonitor.com/USA/DC-Decoder/2013/0514/IRS-report-shows-why-tea-party-scandal-was-almost-inevitable">IRS Report Shows Why Tea Party Scandal Was Almost Inevitable</a> (Quotes: Lloyd Mayer) – Christian Science Monitor, May 14, 2013
<a href="http://www.theatlantic.com/politics/archive/2013/05/why-is-it-so-hard-to-keep-the-irs-out-of-politics/275818/">Why Is It So Hard to Keep the IRS Out of Politics</a> (Quotes: Lloyd Mayer) – The Atlantic, May 13, 2013
<a href="http://dealbook.nytimes.com/2013/05/13/congresss-role-in-the-i-r-s-focus-on-conservative-groups/">Congress’s Role in the I.R.S. Focus on Conservative Groups</a> (Quotes: Lloyd Mayer) – New York Times Dealbook, May 13, 2013
<a href="http://www.politico.com/story/2013/05/irs-targeted-naacp-in-2004-91284.html?hp=f1">IRS Targeted NAACP in 2004</a> (Quotes: Lloyd Mayer) – Politico, May 13, 2013
<a href="http://services.taxanalysts.com/taxbase/tnt3.nsf/Current+Edition/C8D02D1CC915E5C685257B200009EF6E?OpenDocument">Group Buying and Forgiving Medical Debt Will Seek Exemption</a>(Quotes: Lloyd Mayer) - Tax Notes Today, Feb. 28, 2013
<a href="http://newsinfo.nd.edu/news/37761">ND Expert: SCOTUS 'drops other shoe' on campaign contributions</a> - ND Newswire, February 20, 2013
<a href="http://www.propublica.org/article/dark-money-group-told-IRS-wouldnt-be-political-spent-million-on-ads">Dark Money Group Told IRS It Wouldn’t Be Political—Then Spent $1 Million on Campaign Ads</a> (Quotes: Lloyd Mayer) – ProPublica, Oct. 4, 2012
<a href="http://www.propublica.org/article/a-reading-guide-to-true-the-vote-the-controversial-voter-fraud-watchdog">A Reading Guide to True the Vote, the Controversial Voter Fraud Watchdog</a> (Quotes: Lloyd Mayer) – ProPublica, September 27, 2012
<a href="http://www.prwatch.org/news/2012/08/11722/how-americans-prosperity-will-keep-hiding-donors-shifting-election-landscape-reta">How Americans for Prosperity Will Keep Hiding Donors in Shifting Election Landscape, but Retain Tax-Exempt Status</a> (Quotes: Lloyd Mayer) – PR Watch, August 28, 2012
<a href="http://www.propublica.org/article/how-nonprofits-spend-millions-on-elections-and-call-it-public-welfare">How Nonprofits Spend Millions on Elections and Call it Public Welfare</a> ProPublica, Aug. 19, 2012
<a href="http://www.propublica.org/article/could-corporations-be-taking-tax-breaks-on-political-dark-money">Could Corporations Take Tax Breaks on Political ‘Dark Money’?</a>, ProPublica, March 19, 2012
<a href="http://us1.list-manage2.com/track/click?u=46d441e0ea9fcf634f5c46895&id=59bdf67c18&e=26b14a237a">Are Corporations Claiming Tax Breaks for Super PAC Donations?</a>, The Atlantic Wire, March 19, 2012
<a href="http://www.huffingtonpost.com/2012/03/01/irs-tea-party-tax-exempt_n_1314488.html">IRS Battling Tea Party Groups Over Tax-Exempt Status</a> (Quotes: Lloyd Mayer) – The Huffington Post, March 2, 2012
<a href="http://us1.list-manage.com/track/click?u=46d441e0ea9fcf634f5c46895&id=4a162ccaf5&e=26b14a237a">Romney Tax Returns Show $7 Million in Donations Over 2 Years</a> (Quotes: Lloyd Mayer) – Bloomberg Businessweek, January 25, 2012
<a href="http://www.catholicnewsagency.com/news/catholic-answers-lawsuit-against-irs-unlikely-to-succeed/">Catholic Answers’ lawsuit against IRS unlikely to succeed</a> (Quotes: Lloyd Mayer) – Catholic News Agency, October 25, 2011
<a href="http://www.nytimes.com/cwire/2011/10/12/12climatewire-as-anti-climate-groups-activities-rise-so-do-14988.html?pagewanted=1&ref=energy-environment">As Anti-Climate Group’s Activities Rise, So Do Questions About Its Secret Finances</a> (Quotes: Lloyd Mayer) – New York Times, October 12, 2011 | Associate Dean for Academic Affairs and Professor of Law | <a href="mailto:Debbie.S.Sumption.1@nd.edu">Debbie Sumption</a> |