Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

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Professor of Law

Office: 3155 Eck Hall of Law
Phone: 574-631-8057
Fax: 574-631-4197
Email: lmayer@nd.edu

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Areas of Expertise

Advocacy by nonprofit organizations, election law and tax law, lobbying, nonprofits

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.


Roots run deep in IRS scandal
SCOTUS ‘drops other shoe’ on campaign contributions
Pastors’ IRS challenge supported by religious freedom statute, not constitution


Law School professors Garnett and Mayer on Supreme Court’s campaign contribution decision


Al Jazeera — With billions set to flood presidential race, campaign finance laws wilt
America Magazine — What John Oliver Got Wrong (and Right) About Churches and Taxes
Huffington Post — New IRS Rules On Dark Money Likely Won’t Be Ready Before 2016 Election
The New York Times — Some Owners of Private Colleges Turn a Tidy Profit by Going Nonprofit
The Washington Post — Atheist group can sue IRS over enforcement of pulpit politicking
The Wall Street Journal — Agency’s Tax-Exempt Unit Faulted in Past Reports by Its Watchdog
The Daily Beast — The Secret Money Buying Wisconsin’s Laws
The New York Times — Who Needs a Smoke-Filled Room?
Huffington Post — ‘Pro-Troop’ Charity Repeatedly Misled Voters, Funneled Millions To Tea Partiers
Huffington Post —What Shrinking Newsrooms Mean in the Age of the Koch Brothers and Billionaire Donors
The Washington Post — The IRS controversy isn’t about taxes. It’s about disclosure.
NPR — Unclear Laws May Have Contributed to Tax-Exempt Controversy
Marketplace — The problem of the IRS’s dwindling credibility
The New York Times — Should 501©(4)’s Be Eliminated? Require Disclosure of Their Donors
The Christian Science Monitor — Tea party investigation: Is the problem the IRS or the tax code?
The New York Times — Scandalous vs. Scandal Lust
NPR — ‘Ineffective Management’ Blamed For IRS Tax-Exempt Scandal
The New York Times — Congress’s Role in the I.R.S. Focus on Conservative Groups
The Christian Science Monitor — IRS report shows why tea party scandal was almost inevitable
Huffington Post — New Tax Return Shows Karl Rove’s Group Spent Even More On Politics Than It Said
Salon — The Citizens United tax break?
Bloomberg Businessweek — Romney Tax Returns Show $7 Million in Donations Over 2 Years
NPR — Report To Detail IRS Conference Spending
The Atlantic — Are Corporations Claiming Tax Breaks for Super PAC Donations?
Associated Press — IRS battling conservatives over tax-exempt status
Associated Press — Grand jury probes what Edwards knew about spending
The New York Times — As Anti-Climate Group’s Activities Rise, So Do Questions About Its Secret Finances
Huffington Post — IRS Buckled To GOP Pressure On Secret Donations, Lawyer Says