

Notre Dame Law School
Professor of Law
Marketplace
June 09, 2022
Without its tax-exempt status, the NRA would get taxed on their investment income at the corporate tax rate of 21%, potentially get taxed on their net income outside of investment income, and could also lose any exemptions they have at the state level, explained Lloyd Hitoshi Mayer, a law professor at the University of Notre Dame.
Mother Jones
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.
New York Magazine
May 20, 2022
“My impression is that they’re trying to clean up the transparency and accountability problems they’ve had, but they still have a lot of work to do,” Lloyd Hitoshi Mayer, a professor at the University of Notre Dame Law School who specializes in nonprofits, said after reviewing the document.
The New York Times
May 17, 2022
“I think they are doing what a lawyer in this situation would advise them to do, which is be as open as you possibly can be and be as accurate as you possibly can be,” said Lloyd Hitoshi Mayer, a law professor at the University of Notre Dame who specializes in nonprofits.
Times of San Diego
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.
New York Magazine
April 04, 2022
Lloyd Hitoshi Mayer, a professor at the University of Notre Dame Law School who specializes in nonprofits, said the details of the house’s management deserve closer scrutiny.
The New York Times
March 30, 2022
Regulations for individuals who raise money for others, or causes, on crowdfunding websites vary state by state, said Lloyd Hitoshi Mayer, a law professor at the University of Notre Dame.
Tax Prof Blog
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.
Texas Tribune
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.
Associated Press
January 20, 2022
The reporting discrepancies raise “at least yellow flags,” said Lloyd Hitoshi Mayer, a nonprofit expert and professor in the University of Notre Dame School of Law.
The Daily Beast
January 09, 2022
Lloyd Mayer, nonprofit law expert at the University of Notre Dame School of Law, said that the setup and its corporate ties reminded him of another Koch-fueled effort, the American Legislative Exchange Council, which consulted with private entities in drafting model legislation to pass to lawmakers.
USA Today
December 28, 2021
“It will identify basically who's getting the money, or large chunks of the money,” University of Notre Dame Law School professor Lloyd Mayer, an expert on nonprofit tax law, said of the group’s tax filing.
The Conversation
December 17, 2021
Lloyd Hitoshi Mayer, Professor of Law, University of Notre Dame.
The Daily Beast
December 12, 2021
Lloyd Mayer, an expert in nonprofit law at the University of Notre Dame, cast these anti-transparency developments as “troubling,” saying they strike at the heart of federal sunshine laws.
Bloomberg
November 03, 2021
And one particular line jumps out at Lloyd Mayer, a professor at Notre Dame Law School who focuses on nonprofits and charities and who has read the filings.
The Daily Beast
October 15, 2021
Lloyd Mayer, a nonprofit law expert at the University of Notre Dame Law School, explained why the change poses a new hurdle.
Texas Tribune
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.
Law 360
July 02, 2021
Lloyd Hitoshi Mayer is a professor of law at the University of Notre Dame Law School.
NPR
July 01, 2021
The court, "subtly opened the door" to challenge these laws wrote Lloyd Mayer, a law professor at Notre Dame.
Law 360
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.
CNN
June 01, 2021
"The nonprofits are asking the Supreme Court to make it harder for the government to require the disclosure of donor information," said Lloyd Hitoshi Mayer, an expert on campaign finance at Notre Dame Law School.
CNN
April 25, 2021
"The non profits are asking the Supreme Court to make it harder for the government to require the disclosure of donor information," said Lloyd Hitoshi Mayer, an expert on campaign finance at Notre Dame Law School.
Bloomberg
April 23, 2021
On this episode of our weekly podcast, Talking Tax, Bloomberg Law’s Jeff Leon talks with University of Notre Dame professor Lloyd Hitoshi Mayer about the case, Americans for Prosperity Foundation v. Becerra.
The Ritz Herald
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.
Associated Press
April 13, 2021
Charities could broaden their reach by asking supporters to tap their networks for gifts, says Lloyd Hitoshi Mayer, a professor of nonprofit law at the University of Notre Dame Law School.