Lloyd Hitoshi Mayer

Notre Dame Law School

Professor

P.O. Box 780

Notre Dame, IN 46556-0780

United States

SCHOLARLY PAPERS

34

DOWNLOADS
Rank 10,466

SSRN RANKINGS

Top 10,466

in Total Papers Downloads

8,424

SSRN CITATIONS
Rank 36,279

SSRN RANKINGS

Top 36,279

in Total Papers Citations

15

CROSSREF CITATIONS

12

Scholarly Papers (34)

1.

Politics and the Public’s Right to Know

Election Law Journal, Vol. 13, p. 138, 2014, Notre Dame Legal Studies Paper No. 1465
Number of pages: 56 Posted: 04 Dec 2013 Last Revised: 17 May 2014
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 1,032 (40,684)

Abstract:

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election law, campaign finance, independent expenditures, disclosure, privacy

2.

Regulating Charitable Crowdfunding

97 Indiana Law Journal 1375 (2022), Indiana Law Journal, Forthcoming
Number of pages: 64 Posted: 04 Sep 2020 Last Revised: 01 Feb 2023
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 477 (111,458)

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charity, solicitation, fundraising, crowdfunding, consumer protection

3.

Taxing Social Enterprise

Stanford Law Review, Vol. 66, p. 387, 2014, Notre Dame Legal Studies Paper No. 1311
Number of pages: 57 Posted: 26 Apr 2013 Last Revised: 08 Jul 2015
Lloyd Hitoshi Mayer and Joseph Ganahl
Notre Dame Law School and Tax Division
Downloads 471 (113,079)

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tax, social enterprise, social entrepreneurship, nonprofit, philanthropy, charitable, L3C, benefit corporation, flexible purpose corporation

4.

NGO Standing and Influence in Regional Human Rights Courts and Commissions

Brooklyn Journal of International Law, Vol. 36, p. 911, 2011, Notre Dame Legal Studies Paper No. 12-61
Number of pages: 37 Posted: 11 Apr 2012 Last Revised: 18 Oct 2014
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 402 (136,028)

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human rights, human rights commissions, human rights courts, nongovernmental organizations, nonprofit

5.

Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise

Boston University Law Review, Vol. 89, p. 1137, 2009, Notre Dame Legal Studies Paper No. 08-30
Number of pages: 81 Posted: 26 Sep 2008 Last Revised: 12 Apr 2012
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 383 (143,657)

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charity, church, tax-exempt organization, political, election, IRS, first amendment, free exercise, religion, religious freedom restoration act, RFRA, church autonomy, ministerial exception

6.

Response by Tax-Exempt Organization Scholars to Request for Information

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-24, U. of Pittsburgh Legal Studies Research Paper No. 2023-39
Number of pages: 9 Posted: 06 Sep 2023 Last Revised: 27 Sep 2023
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law and Notre Dame Law School
Downloads 378 (145,866)
Citation 1

Abstract:

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tax, nonprofit, politics, First Amendment

7.

Regulating Charities in the 21st Century: An Institutional Choice Analysis

Chicago-Kent Law Review, Vol. 85, No. 2, p. 479, 2010, Notre Dame Legal Studies Paper No. 09-41
Number of pages: 73 Posted: 05 Oct 2009 Last Revised: 16 Feb 2011
Lloyd Hitoshi Mayer and Brendan M. Wilson
Notre Dame Law School and Akin Gump Strauss Hauer & Feld, L.L.P.
Downloads 357 (155,396)
Citation 2

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nonprofit corporation, governance, fiduciary duties, institutional choice, institutional design, tax-exempt organization, IRS

8.

What Is Caesar's, What Is God's: Fundamental Public Policy for Churches

Notre Dame Legal Studies Paper No. 200211, 44 Harvard Journal of Law & Public Policy 145
Number of pages: 95 Posted: 17 Feb 2020 Last Revised: 03 Feb 2021
Lloyd Hitoshi Mayer and Zachary B. Pohlman
Notre Dame Law School and Independent
Downloads 354 (156,830)

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nonprofit, tax-exempt, church, religion, free exercise, First Amendment

9.

21st Century Churches and Federal Tax Law

2024 University of Illinois Law Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-01
Number of pages: 63 Posted: 02 Feb 2023 Last Revised: 26 Jul 2023
Ellen P. Aprill and Lloyd Hitoshi Mayer
Loyola Law School Los Angeles and Notre Dame Law School
Downloads 346 (160,755)

Abstract:

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church, tax, nonprofit, religion, virtual

10.

What is This 'Lobbying' That We Are So Worried About?

Yale Law & Policy Review, Vol. 26, p. 485, 2008, Notre Dame Legal Studies Paper No. 07-42
Number of pages: 83 Posted: 05 Sep 2007 Last Revised: 12 Apr 2012
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 340 (163,797)
Citation 1

Abstract:

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11.

Disclosures About Disclosure

Indiana Law Review, Vol. 44, p. 255, 2010, Notre Dame Legal Studies Paper No. 10-17
Number of pages: 31 Posted: 09 Jun 2010 Last Revised: 20 Feb 2011
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 293 (191,858)

Abstract:

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campaign finance, disclosure, election law, Citizens United v. FEC

12.

Charities and Lobbying: Institutional Rights in the Wake of Citizens United

Election Law Journal, Vol. 10, p. 407, 2011, Notre Dame Legal Studies Paper No. 10-39
Number of pages: 35 Posted: 06 Jan 2011 Last Revised: 12 Apr 2012
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 274 (205,434)

Abstract:

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campaign finance, charity, charitable, Citizens United v. FEC, election law, elections, first amendment, free speech, IRS, lobbying, nonprofit, political, taxation, tax-exempt organization

13.

Fiduciary Principles in Charities and Other Nonprofits

Oxford Handbook of Fiduciary Law (Evan J. Criddle, Paul B. Miller & Robert H. Sitkoff eds., 2018) (reproduced by permission of Oxford University Press), https://global.oup.com/?cc=us
Number of pages: 25 Posted: 08 Feb 2018 Last Revised: 22 Jun 2022
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 239 (235,210)

Abstract:

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charities, nonprofits, fiduciary duties, duty of loyalty, duty of care, tax law

14.

Limits on State Regulation of Religious Organizations: Where We Are and Where We Are Going

Notre Dame Legal Studies Paper No. 1521
Number of pages: 18 Posted: 08 Jul 2015 Last Revised: 11 Jul 2015
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 222 (252,415)

Abstract:

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church, religious, nonprofit, state regulation, attorney general

15.

'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)
Number of pages: 44 Posted: 09 Sep 2015 Last Revised: 04 Aug 2016
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 214 (261,298)
Citation 3

Abstract:

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nonprofit, tax-exempt, tax law, compliance

16.

Grasping Smoke: Enforcing the Ban on Political Activity by Charities

First Amendment Law Review, Vol. 6, p. 1, 2007, Notre Dame Legal Studies Paper No. 07-38
Number of pages: 41 Posted: 04 Jun 2007 Last Revised: 07 Jul 2015
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 210 (265,847)

Abstract:

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Charity, Tax-Exempt Organization, Political, Election, IRS, Tax Compliance, Tax Enforcement

17.

Breaching a Leaking Dam?: Corporate Money and Elections

Charleston Law Review (Supreme Court Preview edition), Vol. 4, p. 91, 2009, Notre Dame Legal Studies Paper No. 09-36
Number of pages: 59 Posted: 24 Aug 2009 Last Revised: 12 Apr 2012
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 208 (268,283)

Abstract:

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campaign finance, election law, BCRA, Citizens United v. FEC, WRTL v. FEC, Buckley v. Valeo

18.

The Much Maligned 527 and Institutional Choice

Boston University Law Review, Vol. 87, p. 625, 2007, Notre Dame Legal Studies Paper No. 06-15
Number of pages: 65 Posted: 21 Aug 2006 Last Revised: 24 Feb 2009
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 188 (293,989)
Citation 1

Abstract:

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527, Institutional Choice, Institutional Design, Campaign Finance, Tax-Exempt Organization, Political Organization, FEC, IRS

19.

Nonprofits, Taxes, and Speech

56 Loyola of Los Angeles Law Review 1291 (2023)
Number of pages: 65 Posted: 15 Feb 2023 Last Revised: 03 Apr 2024
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 185 (298,114)

Abstract:

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charity, nonprofit, tax, speech, politics

20.

When Soft Law Meets Hard Politics: Taming the Wild West of Nonprofit Political Involvement

45 J. Legis. 194 (2019), Notre Dame Legal Studies Paper No. 1929
Number of pages: 43 Posted: 14 Mar 2019 Last Revised: 18 Jul 2019
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 183 (301,107)

Abstract:

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nonprofits, election law, tax law, disclosure, churches

21.

The Promises and Perils of Using Big Data to Regulate Nonprofits

94 Washington Law Review 1281 (2019), Notre Dame Legal Studies Paper No. 1928
Number of pages: 57 Posted: 12 Mar 2019 Last Revised: 13 Nov 2019
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 180 (305,598)
Citation 2

Abstract:

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nonprofit, tax, IRS, big data

22.

Fragmented Oversight of Nonprofits in the United States: Does It Work? Can It Work?

91 Chicago-Kent Law Review 937 (2016), Notre Dame Law School Legal Studies Research Paper No. 1613
Number of pages: 30 Posted: 10 Mar 2016 Last Revised: 31 Aug 2016
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 177 (310,123)
Citation 1

Abstract:

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nonprofit, tax, tax exemption, fiduciary duties, governance, charitable solicitation

23.

The ‘Independent’ Sector: Fee-for-Service Charity and the Limits of Autonomy

Vanderbilt Law Review, Vol. 65, p. 51, 2012, Notre Dame Legal Studies Paper No. 10-21
Number of pages: 73 Posted: 29 Aug 2010 Last Revised: 11 Apr 2012
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 172 (318,031)

Abstract:

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charitable, nonprofit, taxation

24.

Nonprofits, Politics, and Privacy

Case Western Reserve Law Review, Vol. 62, p. 801, 2012, Notre Dame Legal Studies Paper No. 12-60
Number of pages: 44 Posted: 03 Apr 2012 Last Revised: 28 Aug 2013
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 168 (324,544)

Abstract:

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campaign finance, Citizens United v. FEC, disclosure, election law, elections, IRS, nonprofit, political, taxation, privacy, tax-exempt organization

25.

Nonprofits, Speech, and Unconstitutional Conditions

Connecticut Law Review, Vol. 46, p. 1045, 2014, Notre Dame Legal Studies Paper No. 1407
Number of pages: 39 Posted: 07 Mar 2014 Last Revised: 08 Jul 2015
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 140 (377,236)

Abstract:

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constitution, rights, First Amendment, speech, nonprofit, unconstitutional conditions

26.

A (Partial) Defense of Section 501(C)(4)'s 'Catchall' Nature

21 NYU J. Legis. & Pub. Pol'y 439 (2018), Notre Dame Legal Studies Paper No. 1836
Number of pages: 43 Posted: 28 Mar 2018 Last Revised: 04 Apr 2019
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 136 (385,812)

Abstract:

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nonprofit, tax-exempt, social welfare, tax, private foundation, cooperative

27.

Globalization Without a Safety Net: The Challenge of Protecting Cross-Border Funding of NGOs

102 Minnesota Law Review 1205 (2018)
Number of pages: 68 Posted: 15 Mar 2017 Last Revised: 23 Mar 2018
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 126 (409,452)

Abstract:

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nonprofit organizations, nongovernmental organizations, international investment treaties

28.

Creating a Tax Space for Social Enterprise

The Cambridge Handbook of Social Enterprise Law (Cambridge University Press 2018) 157 (J. Yockey & B. Means eds.), Notre Dame Legal Studies Paper No. 1724
Number of pages: 17 Posted: 26 Jun 2017 Last Revised: 18 Jul 2019
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 122 (419,390)
Citation 1

Abstract:

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tax, social enterprise, hybrid, benefit corporation

29.

Allocating State Authority Over Charitable Nonprofit Organizations

70 UCLA Law Review Discourse, Forthcoming 458 (2023)
Number of pages: 17 Posted: 01 Feb 2023 Last Revised: 13 Feb 2024
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 113 (444,054)

Abstract:

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charity, nonprofit, attorney general, relator, donor, standing

30.

Is Tax Law Different? Unconstitutional Conditions, Religious Organizations, and Taxation

98 Notre Dame Law Review Reflection (Special Issue) (2023)
Number of pages: 19 Posted: 11 Mar 2023 Last Revised: 28 Jul 2023
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 112 (446,960)

Abstract:

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nonprofit, tax, religious organization, unconstitutional conditions, First Amendment, RFRA

31.

Tax Exemption is Not a Subsidy - Except When it is

172 Tax Notes Federal 1887
Number of pages: 12 Posted: 08 Nov 2021 Last Revised: 10 Nov 2021
Lloyd Hitoshi Mayer and Ellen P. Aprill
Notre Dame Law School and Loyola Law School Los Angeles
Downloads 111 (450,016)

Abstract:

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nonprofit, tax, exemption

32.

Charity Law & Blockchain Technology: Using Old Wineskins for New Wine?

77 The Tax Lawyer (forthcoming 2024)
Number of pages: 49 Posted: 20 Dec 2023 Last Revised: 03 Apr 2024
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 64 (629,878)

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charities, charitable contribution deduction, tax exemption, income tax, blockchain, cryptocurrency, non-fungible tokens, decentralized autonomous organizations

33.

Nonprofit Corporations & Politics: The Entity/Coordination Tension

University of Chicago Business Law Review (forthcoming 2024)
Number of pages: 24 Posted: 21 Mar 2024
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 47 (726,583)

Abstract:

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Charity, social welfare, election law, tax law, politics, speech, First Amendment

34.

Searching for the Optimal Legal Limits on Charity Entrepreneurship

The Cambridge Handbook of Law and Entrepreneurship in the United States, pp. 215 - 233 (D. Gordon Smith, Brian Broughman & Christine Hurt eds.) (Cambridge University Press 2022)
Lloyd Hitoshi Mayer
Notre Dame Law School

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charity, nonprofit, commerciality, private inurement, private benefit, tax, entrepreneurship