Lloyd Hitoshi Mayer

Professor of Law

Office: 3155 Eck Hall of Law
Phone: 574.631.8057
Fax: 574.631.4197
Email: lmayer@nd.edu
Staff Assistant: Sharon Loftus
CV: View
SSRN: View

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.

Courses Taught

LAW70121, Not-For-Profit Organizations
LAW70369, Election Law
LAW70605, Federal Income Taxation
LAW70609, Taxation of Business Enterprises


'The Better Part of Valour Is Discretion': Should the IRS Change or Surrender Its Oversight of Tax-Exempt Organizations? Columbia Journal of Tax Law, 2016 (forthcoming).

Nonprofits, Speech, and Unconstitutional Conditions, 46 Conn. L. Rev. 1045 (2014).

Politics and the Public’s Right to Know, 13 Election Law Journal 138 (2014).

Taxing Social Enterprise (co-authored with Joseph R. Ganahl), 66 Stanford Law Review 387 (2014).

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Columbia University Academic Commons (2013).

Nonprofits, Politics, and Privacy, 62 Case Western Res. L. Rev. 801 (2012).

The "Independent" Sector: Fee-for-Service Charity and the Limits of Autonomy, 65 VANDERBILT L. REV. 51-122 (2012).

NGO Standing and Influence in International Human Rights Courts, 36 BROOKLYN J. INT'L L. 911 (2011).

Charities and Lobbying: Institutional Rights in the Wake of Citizens United, 10 ELECTION L.J. 407-426 (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).


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).

Areas of Expertise

  • Churches & Politics
  • Election Law
  • Federal Income Taxation
  • Institutional Choice Theory
  • Non-profit Organizations
  • Tax Law & Policy
  • Taxation

In the News

NorCal Tea Party Patriots Opens a Crack in Taxpayer Privacy Protections ABA Tax Times Vol. 35 No. 3 | June 2016
'The Better Part of Valour Is Discretion': Should the IRS Change or Surrender Its Oversight of Tax-Exempt Organizations? Columbia Journal of Tax Law, 2016.
Super PAC Seeks IRS Audit of Clinton Foundation Wall Street Journal--May 16, 2016
Paul C. Barton, Should Political Nonprofits Disclose More Frequently? -- Tax Notes Today May 6, 2016
David van den Berg, Foundations Revealed in Panama Papers Unlikely to be U.S. EOs -- Tax Notes Today May 6, 2016
Preachers Stumping for Trump Needn't Fear IRS Bloomberg BNA -- Feb. 19, 2016
States Pass Washington in Policing Political Nonprofits Tax Notes Today -- Dec. 17, 2015 (Subscription Required)
Court Wrangling Persists Over California Donor Disclosure Rule Tax Notes Today -- Dec. 2, 2015 (Subscription Required)
The Source: Politicking Churches Rarely Run Into Trouble, Texas Public Radio - Nov. 17, 2015 (Quotes: Lloyd Mayer).
Cómo impulsar a golpe de clic a un candidato a la Casa Blanca, Elecciones Estados Unidos - Oct. 16, 2015 (Quotes: Lloyd Mayer).
How to Make Millions by Selling War, Vice - Sept. 17, 2015 (Quotes: Lloyd Mayer).
Professionals Minimize Koskinen's Obergefell Statements, 2015 TNT 170-5 - Sept. 2, 2015 (Quotes: Lloyd Mayer).
Abolish the Code? What Happens to 501(c)s?, 148 Tax Notes 153 - July 13, 2015 (Quotes: Lloyd Mayer).
Riecken cancels fundraiser on church grounds (Quotes: Lloyd Mayer) - Evansville Courier & Press, July 14, 2015
Some Private Colleges Turn a Tidy Profit by Going Nonprofit (Quotes: Lloyd Mayer) - New York Times, March 2, 2015
First lady's consulting work leaves some scratching their heads (Quotes: Lloyd Mayer) - Portland Tribune, January 27, 2015
Advocates Poised for Capitol Hill Battle on Donor-Advised Funds (Quotes: Lloyd Mayer) - The Chronicle of Philanthropy, January 23, 2015
Writing Off the Warhol Next Door Art Collectors Gain Tax Benefits From Private Museums (Quotes: Lloyd Mayer) - New York Times, January 10, 2015
New IRS rules on dark money likely won’t be ready before 2016 election (Quotes: Lloyd Mayer) - Facing South, January 5, 2015
New IRS Rules On Dark Money Likely Won’t Be Ready Before 2016 Election (Quotes: Lloyd Mayer) - Huffington Post, January 5, 2015
In Wisconsin, Dark Money Got a Mining Company What It Wanted (Quotes: Lloyd Mayer) - ProPublica, October 14, 2014
Who Needs a Smoke-Filled Room? (Quotes: Lloyd Mayer) - New York Times, September 9, 2014
Pro-Troop Charity Misleads Donors While Lining Political Consultants’ Pockets (Quotes: Lloyd Mayer) - ProPublica, August 5, 2014
Dark Money Group Sues IRS Over Targeting, Disclosure (Quotes: Lloyd Mayer) - ProPublica, April 30, 2014
Who Controls the Kochs’ Political Network? ASMI, SLAH and TOHE (Quotes: Lloyd Mayer) - ProPublica, March 17, 2014
The Dark Money Man: How Sean Noble Moved the Kochs’ Cash into Politics and Made Millions (Quotes: Lloyd Mayer) - ProPublica, February 14, 2014
Year In Review: IRS Management Turnover Exacerbates EO Guidance Delays, Tax Notes (Quotes: Lloyd Mayer) January 6, 2014 (subscription required).
Koch-backed political coalition, designed to shield donors, raised $400 million in 2012 (Quotes: Lloyd Mayer) - Washington Post, January 5, 2014
Stockman aide's ties to sales and nonprofit raise flags (Quotes: Lloyd Mayer) - Houston Chronicle, December 29, 2013
4 Reasons Obama's New Dark-Money Rules Won’t Stop Dark Money (Quotes: Lloyd Mayer) - Mother Jones, December 4, 2013
The IRS Moves to Limit Dark Money – But Enforcement Still a Question (Quotes: Lloyd Mayer) - ProPublica, November 26, 2013
Treasury, IRS Propose New Definition Of Political Activity for Social Welfare Groups (Quotes: Lloyd Mayer) - BNA, Inc. Money & Politics Report, November 26, 2013
New Tax Return Shows Karl Rove's Group Spent Even More On Politics Than It Said (Quotes: Lloyd Mayer) - ProPublica, November 25, 2013
Idaho Freedom Foundation’s charitable status scrutinized - (Quotes: Lloyd Mayer) - The Spokesman-Review, September 15, 2013
Lerner E-Mails Reveal Some Considerations Behind IRS Scrutiny of Tea Party Applications - (Quotes: Lloyd Mayer) - Tax Analysts, September 12, 2013
Atheist group can sue IRS over enforcement of pulpit politicking (Quotes: Lloyd Mayer) - Washington Post, August 23, 2013
IRS Targeting May Have to Do with Size and Connections (Quotes: Lloyd Mayer) - Nonprofit Quarterly, August 1, 2013
Fixing the IRS: Improve the Application Process (Quotes: Lloyd Mayer) - The Chronicle of Philanthropy, June 4, 2013
Agency's Tax-Exempt Unit Faulted in Past Reports by Its Watchdog (Quotes: Lloyd Mayer) – The Wall Street Journal, May 24, 2013
Ask The Experts: What to Make of the IRS "Tea Party" Scandal (Quotes: Lloyd Mayer) – CardHub, May 22, 2013
The IRS controversy isn't about taxes. It's about disclosure. (Quotes: Lloyd Mayer) – Washington Post, May 21, 2013
Unclear Laws May Have Contributed to Tax-Exempt Controversy (Quotes: Lloyd Mayer) – NPR Morning Edition, May 21, 2013
Treatment of Indiana Group Part of IRS Oversight Hearing (Quotes: Lloyd Mayer) – Indianapolis Star, May 17, 2013
Did a Lack of Guidance Contribute to IRS Mistakes?">Did a Lack of Guidance Contribute to IRS Mistakes? (Quotes: Lloyd Mayer) – Tax Notes, May 17, 2013 (subscription required)
The Problem of the IRS’s Dwindling Credibility (Quotes: Lloyd Mayer) – Marketplace, May 16, 2013
Should 501(c)(4)’s Be Eliminated (Quotes: Lloyd Mayer) – New York Times, May 15, 2013
Scandalous vs. Scandal Lust (Quotes: Lloyd Mayer) – New York Times, May 15, 2013
Tea Party Investigation: Is the Problem the IRS or the Tax Code? (Quotes: Lloyd Mayer) – Christian Science Monitor, May 15, 2013
"Ineffective Management" Blamed for IRS Tax-Exempt Scandal (Quotes: Lloyd Mayer) – NPR Morning Edition, May 15, 2013
IRS Mess Adds to Campaign Finance Free-for-All (Quotes: Lloyd Mayer) – Politico, May 14, 2013
IRS Report Shows Why Tea Party Scandal Was Almost Inevitable (Quotes: Lloyd Mayer) – Christian Science Monitor, May 14, 2013
Why Is It So Hard to Keep the IRS Out of Politics (Quotes: Lloyd Mayer) – The Atlantic, May 13, 2013
Congress’s Role in the I.R.S. Focus on Conservative Groups (Quotes: Lloyd Mayer) – New York Times Dealbook, May 13, 2013
IRS Targeted NAACP in 2004 (Quotes: Lloyd Mayer) – Politico, May 13, 2013
Group Buying and Forgiving Medical Debt Will Seek Exemption(Quotes: Lloyd Mayer) - Tax Notes Today, Feb. 28, 2013
ND Expert: SCOTUS 'drops other shoe' on campaign contributions - ND Newswire, February 20, 2013
Catholic Answers’ lawsuit against IRS unlikely to succeed (Quotes: Lloyd Mayer) – Catholic News Agency, Oct 25, 2011