Lloyd Mayer

June 13, 2023

Professor Lloyd Mayer, a law professor at Notre Dame University, says church planters are entitled to the same federal and state tax breaks or benefits as any traditional church. 

May 18, 2023

It seems to be critical because it's the seed money for the charity," said Lloyd Mayer, a professor at Notre Dame Law School who focuses on nonprofit and election law.

May 01, 2023

Even if a charity highlights a specific cause in marketing campaigns, donors often understand their contributions may go toward other organizational expenses, said Lloyd Mayer, a nonprofit tax law expert at the University of Notre Dame, by phone this week.

March 31, 2023

But the church’s resources, like its physical building or a newsletter, can’t be used for those endorsements, said Lloyd Hitoshi Mayer, a professor at Notre Dame Law School who teaches courses on not-for-profit organizations, election law and taxation of business enterprises.

Video

November 07, 2022

The experts were Lloyd Hitoshi Mayer, a tax and election law expert at the University of Notre Dame; Ellen Aprill, an emerita tax law professor at Loyola Marymount University’s law school; and Sam Brunson, a law professor at Loyola University Chicago.

October 30, 2022

The churches’ coordination on messaging across the area is notable, according to University of Notre Dame tax law professor Lloyd Hitoshi Mayer, who said he hadn’t before seen churches organizing to share lists of candidates.

July 08, 2022

“A conversation with University of Notre Dame Law School’s Lloyd Hitoshi Mayer (Part 2 of 2),” February 15, 2022.

June 08, 2022

Lloyd Mayer, a nonprofit law professor at the University of Notre Dame, said there’s “a lot of sloppiness” in the financial statements. 

April 08, 2022

“Those state consequences include monetary penalties and suspension of charity status … and possible loss of state franchise tax exemption,” said Lloyd Hitoshi Mayer, the legal expert.

February 28, 2022

Professor Lloyd Hitoshi Mayer has researched, studied, taught, and written about many various aspects of nonprofit and election law since he came to Notre Dame Law School 17 years ago from the Washington, D.C., office of Caplin & Drysdale, where he’d practiced in those same areas for almost a decade.

February 02, 2022

“To be fair to a university administrator … you hear about a group, you assume that they are following the requirements to exist and to follow whatever university policies they have … especially since it is run by people who are part of your community, part of your part of the university,” said Lloyd Mayer, a nonprofit tax expert and law professor at the University of Notre Dame. 

December 17, 2021

Lloyd Hitoshi Mayer, Professor of Law, University of Notre Dame.

October 06, 2021

“It’s common to give stock that’s increased in value because they can get rid of the gains and they can deduct the donations,” said Lloyd Mayer, a professor at Notre Dame Law School.

July 02, 2021

Lloyd Hitoshi Mayer is a professor of law at the University of Notre Dame Law School. 

June 08, 2021

Lloyd Mayer, law professor at Notre Dame's law school, said the Eighth Circuit's decision makes the definition of an educational organization more inclusive, but not as much as Mayo had asked for. 

April 20, 2021

While Congress currently requires tax-exempt charities to provide this information to the IRS, only a few states require charities to also provide this information to state officials who regulate charities, according to University of Notre Dame Law School Professor Lloyd Hitoshi Mayer, who notes that dark money in elections could also be impacted.