Faculty & Administration View All

Lloyd Hitoshi Mayer

Associate Dean and Professor of Law

Office Number: 1106 Eck Hall of Law
Telephone: 574.631.8057
Fax: 574.631.4197
Email: lmayer@nd.edu
Staff Assistant: Debbie Sumption

Lloyd Hitoshi Mayer joined the faculty as an associate professor of law in 2005. 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.

In the News

LAW70121, Not-For-Profit Organizations

LAW70369, Election Law

LAW70605, Federal Income Taxation

LAW70609, Taxation of Business Enterprises

Faculty Expertise Areas

Teaching Interests:
Election Law
Federal Income Taxation
Not for Profit Organizations
Taxation of Business Enterprises

Research Interests:
Advocacy by Not for Profit Organizations
Churches and Politics
Election Law
Lobbying
Not for Profit Organizations

The “Independent” Sector: Fee-for-Service Charity and the Limits of Autonomy, 65 VANDERBILT L. REV. (forthcoming 2012)

NGO Standing and Influence in International Human Rights Courts, 36 BROOKLYN J. INT’L L. (forthcoming 2011)

Disclosures about Disclosure, 45 INDIANA L. REV. 255 (2010).

Regulating Philanthropy in the 21st Century, (with Brendan M. Wilson), 85 CHICAGO-KENT L. REV. 479 (2010).

Breaching a Leaking Dam?: Corporate Money and Elections, 4 CHARLESTON L. REV. 91 (2009) (Supreme Court Preview issue).

Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise, 89 BOSTON UNIV. L. REV. 1137 (2009).

The Pulpit, the Pew, and Politics, in BOSTON COLLEGE LAW SCHOOL LAW & RELIGION PROGRAM, ELECTING FAITH: THE INTERSECTION OF LAW AND RELIGION IN POLITICS AROUND THE WORLD (2009) (symposium publication)

Serving on a Nonprofit Board: Legal and Ethical Duties in an Age of Accountability, as an appendix in JOHN TROPMAN & THOMAS J. HARVEY, NONPROFIT GOVERNANCE: THE WHY, WHAT, AND HOW OF NONPROFIT BOARDSHIP (Corby Books & University of Scranton Press, 2009)

What Is This "Lobbying" That We are So Worried About?, 26 YALE L. & POL’Y REV. 485 (2008).

Grasping Smoke: Enforcing the Prohibition on Campaign Intervention by Charities, 6 FIRST AMEND. L. REV. 1 (2007).

The Much Maligned 527 and Institutional Choice, 87 BOSTON UNIV. L. REV. 625 (2007).

The Legal Rules for Policy and Civic Impact by Foundations, in POWER IN POLICY: A FUNDER’S GUIDE TO ADVOCACY AND CIVIC PARTICIPATION (David F. Arons ed., 2007): 169-205.

Tax Issues for Private Foundations (with Douglas N. Varley), in COMPLETE GUIDE TO NONPROFIT ORGANIZATIONS (Penina Kessler Leiber and Donald R. Levy eds., 2005): 2-1 to 2-106

Political Activities of Tax-Exempt Organizations: Useful Guidance In Revenue Ruling 2004-6. 100 JOURNAL OF TAXATION 181 (2004).