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


Regulating Charitable Crowdfunding, 97 Indiana Law Journal (forthcoming 2022)

Public Benefit and Charitable Class, in Charity Law: Exploring the Concept of Public Benefit (Routledge forthcoming 2021)

Tax Exemption Is Not a Subsidy - Except for When It Is (with Ellen P. Aprill), 172 Tax Notes Federal 1887 (Sept. 20, 2021)

What Is Caesar's, What Is God's: Fundamental Public Policy for Churches, (with Zachary B. Pohlman), 44 Harvard Journal of Law & Public Policy 145 (2021)

The Promises and Perils of Using Big Data to Regulate Nonprofits, 94 Washington Law Review 1281 (2019)

When Soft Law Meets Hard Politics: Taming the Wild West of Nonprofit Political Involvement, 45 Journal of Legislation 194 (2019)

Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law (Cambridge University Press 2018). 

A (Partial) Defense of Section 501(c)(4)'s "Catchall" Nature, 21 NYU Journal of Legislation & Public Policy 439 (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

This Breast Cancer Charity Is the Big New 'Scam' in Politics, The Daily Beast, October 15, 2021
Texas has raised $54 million in private donations for its border wall plan, The Texas Tribune, October 6, 2021
Justices Open the Door Wider for Donor Info Law Challenges (Expert Analysis), Law360, July 2, 2021
New York, Other State Donor Rules Imperiled by High Court Ruling, Bloomberg Tax, July 2, 2021
The Supreme Court Throws Out a State Law Requiring Nonprofits to Name Rich Donors, NPR, July 1, 2021
Mayo Clinic Win Could Invite More Tax Exemption Claims, Law360, June 8, 2021
Obamacare, LGBTW rights, voting laws in play during Supreme Court's final month, CNN, June 1, 2021
Cash-Strapped Loretto Hospital Paid Millions to Companies Formed by Ousted Executive's Pal, Better Government Association, April 28, 2021
Supreme Court poised for another historic spring, CNN, April 25, 2021
Supreme Court to Weigh in on State Charity Oversight (podcast), Bloomberg Law, April 23, 2021.
Survey:Nearly 1 in 3 contribute to a crowdfunding drive, Associated Press and The Chronicle of Philanthropy, April 13, 202
Mission of IRS' Tax-Exempt Unit Could Hinder Push For Funds, Law360, April 7, 2021
Donor-Advised Funds May Fortify Policies Despite Fidelity Win, Law360, April 1, 2021
IRS Exempt Division LIkely To Take Back Seat in NRA Probes, Law360, October 23, 2020 (subscription required)
A Philanthropist's Plan to Get the Wealthy to Give More Faces Headwinds, The Chronicle of Philanthropy, October 8, 2020
Wyoming's 'dark money" coal campaign, WyoFile, October 2, 2020
IRS Past Exempt Org Scandal, Outgoing Official Says, Law360, September 30, 2020
'I've never seen anything like this': Kansas Senate candidate under fire for mixing religion, politics, The Topeka Capital-Journal, September 25, 2020
Final College Endowment Excise Tax Regs Draw Guarded Praise, Tax Notes, September 21, 2020 (subscription required)
Skeptics Dismiss Trump's Threat to Revoke School's Exempt Status, Tax Notes Today Federal, July 13, 2020 (subscription required)
TAX VIRUS BRIEFING: Virus Struggles Continue as Senate Returns,  Bloomberg Law Daily Tax Report, May 1, 2020
Loss Carrybacks Can Help Nonprofits but IRS Direction is Limited, Bloomberg Law Daily Tax Report, April 27, 2020
Here's How Tom Steyer's Lavish Spending Divided South Carolina Democrats, N.Y. Times, Feb. 28, 2020
Trump ordered to pay $2 million to settle suit claiming Trump Foundation misused funds to benefit campaign, CNBC, Nov. 7, 2019
Trump ordered to pay $2 million to charities over misuse of foundation, court documents say, Washington Post, Nov. 7, 2019
'The Wild West': Questions surround Trump legal team payments, Yahoo! News, Oct. 29, 2019
Mayo Clinic Tax Fight Result May Be Savings for Major Hospitals, Bloomberg Law Daily Tax Report, Oct. 9, 2019 (subscription required)
Emails suggest Kansas GOP candidate skirted campaign finance rules, watchdogs say, McClatchy, September 12, 2019
Watchdog complaint alleges Kobach fundraising email violated federal law, The Kansas City Star, August 2, 2019
IRS Could Face More Court Battles After Nonprofit Donor Ruling, Bloomberg Tax, July 31, 2019 
Kris Kobach’s run for U.S. Senate praised during We Build The Wall border conference, The Wichita Eagle, July 31, 2019
IRS Under Pressure Year After Easing Nonprofit Disclosure Rule, Bloomberg Tax, July 18, 2019
Proposed Exercise Tax Rules Get Mixed Reception from Higher Ed, Tax Notes Today, July 2, 2019 (subscription required)
Oregon nonprofit leases properties from board members, pays family of top executive, The Oregonian, May 4, 2019
How a lax IRS let the college admissions scandal continue for years, L.A. Times, April 9, 2019
Parents Could Face Tax Charges, Big Fines in Admissions Scam, Associated Press, April 2, 2019
College Scandal Involved Shadowy Charity With ‘Yellow Flags’, Bloomberg, Mar. 15, 2019
Could a More Robust IRS Have Nipped the Varsity Blues Scandal in the Bud?, Opinion, The Chronicle of Philanthropy, March 15, 2019.
Parents in College Admissions Scandal May See Steep Tax Fines, Bloomberg Law, March 13, 2019.
Conaway pushes foreign donation disclosure bill, MLex US Tax Watch, February 11, 2019 (subscription required)
The Last Time Congress Publicized Confidential Tax Information, National Journal, February 6, 2019 (subscription required)
Lame-Duck House Bill Would Repeal Church "Parking Tax," Bloomberg BNA Daily Tax Report, November 30, 2018 (subscription required)
Southwest Key, Leading Migrant Shelter Provider, Orders Internal Inquiry, N.Y. Times, December 4, 2018
Acting AG Matthew Whitaker released details of past income that shows $900K from nonprofit, USA Today, Nov. 20, 2018
The real problem with Pasco pastor's partisan sign is a tax problem, Tampa Bay Times, November 19, 2018
Charity founded by Pinal County Sheriff Mark Lamb has $18,000 in unaccounted spending, Arizona Republic, August 31, 2020
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