Lloyd Mayer
Notre Dame Law School
Professor of Law
- Advocacy by nonprofit organizations
- Election law and tax law
- Lobbying
- Nonprofits
Mayer’s Latest News
Mayer in the News
ABC News
Trump loyalist Kash Patel's tax-exempt charity raises questions, experts say
March 08, 2023
"There are definitely a number of [potential] issues," said Lloyd Mayer, a law professor at Notre Dame who specializes in nonprofit organizations.
The Daily Beast
Trump’s Dark Money Machine Just Got Darker
January 19, 2023
But Lloyd Mayer, an expert in nonprofit law at the University of Notre Dame, said the filings also suggest a reset.
USA Today
Fact check: Respect for Marriage Act explicitly protects religious tax-exempt status
December 06, 2022
"The Respect for Marriage Act does not allow the IRS to revoke the tax-exempt status of a church that will not perform or host a same-sex marriage," Lloyd Mayer, a professor of law at the University of Notre Dame with expertise in the government regulation of nonprofits, including churches, told USA TODAY in an email.
The Texas Tribune
20 churches got political and violated federal tax law, experts say. History shows there will likely be no consequences.
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.
The Texas Tribune
Churches are breaking the law and endorsing in elections, experts say. The IRS looks the other way.
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.
The Daily Beast
Inside Shaun King’s Shadowy $6.7 Million Nonprofit
September 21, 2022
“Grassroots Law Project did make a mistake by not identifying the two PACs as ‘related organizations,” Lloyd Hitoshi Mayer wrote in an email to The Daily Beast. “Since the PACs are controlled by the same individuals who control Grassroots Law Project, they are considered brother/sister related organizations.”
NPR
Experts say a Trump-backed charity is pushing the boundaries of tax law
Audio
August 31, 2022
"If I was looking at this as an IRS agent or as an outside lawyer for that matter, I would say there's enough here that I want to do some digging," said Lloyd Hitoshi Mayer, an expert in nonprofit law at the University of Notre Dame School of Law.
Philanthropy Daily
Thoughts on philanthropy from The Giving Review’s “Conversations” in first half of 2022
July 08, 2022
“A conversation with University of Notre Dame Law School’s Lloyd Hitoshi Mayer (Part 2 of 2),” February 15, 2022.
Marketplace
What would it take for the NRA to lose its tax-exempt status?
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
True the Vote Raised Millions to Combat Voter Fraud—But No One Really Knows Where the Money Went
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
Black Lives Matter’s National Organization Opens Its Books. What Do They Reveal?
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
After Raising $90 Million in 2020, Black Lives Matter Has $42 Million in Assets
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
Double-Whammy for Comic-Con: $8M Loss and Threat to State Tax Exemption
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
Black Lives Matter Secretly Bought a $6 Million House
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
Minnesota Woman to Repay $120,000 Raised in Philando Castile’s Name
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
A Conversation With Lloyd Hitoshi Mayer (Notre Dame)
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
A Texas State bone marrow registry program became a national model. Now, its leader is under investigation for diverting money to support an affair.
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
Florida opens investigation into dark-money group key to ‘ghost’ candidate scandal
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
Guess Who’s Secretly Backing This ‘Anti-Smoking’ Vape Group
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
Moms for Liberty: How an army of education activists has become a national political force
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
Convenient but susceptible to fraud: Why it makes sense to regulate charitable crowdfunding
December 17, 2021
Lloyd Hitoshi Mayer, Professor of Law, University of Notre Dame.
The Daily Beast
Trump’s Dark-Money Machine Gets a Makeover—and New Owners
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
Wall Street Legend Perelman’s Family Trust Tied to Mystery Loans
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
This Breast Cancer Charity Is the Big New ‘Scam’ in Politics
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
Texas has raised $54 million in private donations for its border wall plan. Almost all of it came from this one billionaire.
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
Justices Open The Door Wider For Donor Info Law Challenges
July 02, 2021
Lloyd Hitoshi Mayer is a professor of law at the University of Notre Dame Law School.
NPR
The Supreme Court Throws Out A State Law Requiring Nonprofits To Name Rich Donors
July 01, 2021
The court, "subtly opened the door" to challenge these laws wrote Lloyd Mayer, a law professor at Notre Dame.
Law 360
Mayo Clinic Win Could Invite More Tax Exemption Claims, 2021 Law360 159-56
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
Obamacare, LGBTQ rights, voting laws in play during Supreme Court's final month
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
Supreme Court poised for another historic spring
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
Supreme Court to Weigh in on State Charity Oversight (Podcast)
Audio
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
U.S. Supreme Court donor privacy case could have ramifications for dark money in elections
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
Survey: Nearly 1 in 3 contribute to a crowdfunding drive
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.