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: 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 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. 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
LAW70609, Taxation of Business Enterprises
LAW70808, Professional Responsibility

Scholarship

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? 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).

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).

Areas of Expertise

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

In the News

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
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