Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Professor of Law

Office: 3155 Eck Hall of Law
Phone: 574-631-8057
Fax: 574-631-8078
Email: lmayer@nd.edu
Staff Assistant: Alicia Cummins
CV: View
SSRN: View

Lloyd Hitoshi Mayer joined the faculty as an associate professor of law in 2005 and became a full professor in 2011. He served as the Associate Dean for Academic Affairs from 2011 to 2015. 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 not-for-profit organizations, business enterprise taxation, election law, and professional responsibility. 

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

LAW70609, Taxation of Business Enterprises

LAW70808, Professional Responsibility


A (Partial) Defense of Section 501(c)(4)'s "Catchall" Nature, 21 NYU Journal of Legislation & Public Policy (forthcoming 2018). 

Globalization Without a Safety Net: The Challenge of Protecting Cross-Border Funding of NGOs, 102 Minnesota Law Review 1205 (2018). 

Fragmented Oversight of Nonprofits in the United States: Does It Work? 91 Chicago-Kent Law Review 937 (2016). 

'The Better Part of Valour Is Discretion': Should the IRS Change or Surrender Its Oversight of Tax-Exempt Organizations? 7 Columbia Journal of Tax Law 80 (2016). 

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
  • Taxation
  • Tax Law & Policy

In the News

IRS Set to Defend Clergy Housing Tax Perk in Appeal, Bloomberg BNA Daily Tax Report, October 24, 2018 (subscription required)
IRS Suggests Federal Codes to Sort Nonprofits' Related Income, Bloomberg BNA Daily Tax Report, August 22, 2018 (subscription required)
Secret Donations to Fuel Hill's Defense Against Groping Allegations, Indy Star, July 23, 2018
I.R.S Will No Longer Force Kochs and Other Groups to Disclose Donors, N.Y. Times, July 17, 2018 
After Tax Reform, Here's What the Nonprofit Sector is Watching, Bloomberg BNA Daily Tax Report, June 21, 2018 (subscription required) 
Colleges Get Tax Reprieve in Push to Value Endowment Assets, Bloomberg BNA Daily Tax Report, June 11, 2018 (subscription required) 
Practitioners, College Groups Endorse Endorse Endowment Tax Delay, Bloomberg BNA Daily Tax Report, May 31, 2018 (subscription required) 
Lipinski Seeks IRS Probe of Think Tank Leaders After Sun-Times-ProPublica Report, Chicago Sun Times, February 15, 2018 
Small-Government Think Tank Yields Big Bucks for Nonprofit's Leaders, Chicago Sun-Times, February 11, 2018 
Chicago-area clergy defend housing allowance as it faces legal challenge, The Chicago Tribune, January 8, 2018 
Fallout from allegations of tea party targeting hamper IRS oversight of nonprofits, The Washington Post, December 17, 2017 
Why a former minister is challenging churches' tax privileges in US, Christian Science Monitor, October 20, 2017 
Tumult After AIDS Fund-Raiser Supports Harvey Weinstein Production, N.Y. Times, September 23, 2017 
IRS Warns Taxpayers to Beware of Hurricane Harvey Charity Scams, Bloomberg BNA Daily Tax Report (subscription required), August 30, 2017 
Questions Mount on List of Charity Donors at Center of Greitens Ethics Fine, The Kansas City Star, June 13, 2017 
Charity Doubles as a Profit Stream at the Daily Caller News Foundation, Washington Post, June 2, 2017 
Trump's Religious Freedom Order Doesn't Change Law on Political Activity, USA Today, May 4, 2017 
Trump Order Could Lure Churches into Dark Money Politics, Roll Call, May 4, 2017 
How Washington's Favorite Cancer Fighter Helps Himself, Politico, April 9, 2017 
Is IRS Relying on Proposed Rules to Conduct Church Audits?, Bloomberg BNA Daily Tax Report, April 4, 2017 
Scientology Retain Plan is Rare, As Few Churches Back Non-Religious Businesses, Tampa Bay Times, Mar. 18, 2017 
Nonprofits' Taxable Income Continues Growth: IRS Data, Bloomberg BNA Daily Tax Report, Mar. 1, 2017 
Trump Pledges to End Political Limits on Churches, Associated Press The Big Story, Feb. 2, 2017 
DeVos Paid Legal Fees, But Not Election Fine, for Ohio School Choice Group, Politico, Jan. 24, 2017 
Donald Trump's Foundation Engaged in Self-Dealing, IRS Filing Shows, Wall Street Journal, Nov. 23, 2016 
Trump Foundation Admits "Self-Dealing", NonProfit Times, Nov. 23, 2016 
Trump Foundation Says It Engaged in "Self-Dealing" in Filing, Bloomberg Politics, Nov. 22, 2016 
Fish Charity Errs in Donation; Gave $250,000 to PAC Backing Clinton, Boston Globe, Nov. 2, 2016 
Trump Boast about His Philanthropy. But His Giving Falls Short of His Words, Washington Post, Oct. 29, 2016 
Trump and Clinton Foundations: YUGE Difference Between Their Mistakes (OpEd), CNN, Sept. 21, 2016 
Donald Trump Used Over $250,000 From Charity for Business Disputes, Report Says, New York Times, Sept. 20, 2016 
Clinton Foundation Furor Has Lessons for Exempts, Politicians, Bloomberg BNA Daily Tax Report, Aug. 30, 2016 
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