Lloyd Hitoshi Mayer

Notre Dame Law School

Professor

P.O. Box 780

Notre Dame, IN 46556-0780

United States

  • Notre Dame Law School

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    • Tel: 574-631-8057
    • Fax: 574-631-4197
SCHOLARLY PAPERS

31

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12

Scholarly Papers (31)

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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 1,022 (35,720)

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 459 (101,396)

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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 458 (101,647)

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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 382 (125,569)

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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 380 (126,354)

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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.

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 347 (139,680)
Citation 2

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

7.

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 331 (146,946)
Citation 1

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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 300 (163,008)

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

9.

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 289 (169,521)

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

10.

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 264 (185,939)

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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

11.

21st Century Churches and Federal Tax Law

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: 22 Mar 2023
Ellen P. Aprill and Lloyd Hitoshi Mayer
Loyola Law School Los Angeles and Notre Dame Law School
Downloads 244 (200,967)

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church, tax, nonprofit, religion, virtual

12.

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 230 (212,860)

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

13.

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 213 (228,901)

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church, religious, nonprofit, state regulation, attorney general

14.

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 207 (234,969)

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

15.

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 201 (241,298)

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

16.

'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 200 (242,420)

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nonprofit, tax-exempt, tax law, compliance

17.

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 185 (260,005)
Citation 1

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

18.

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 175 (272,983)

Abstract:

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nonprofits, election law, tax law, disclosure, churches

19.

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 172 (277,185)
Citation 2

Abstract:

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nonprofit, tax, IRS, big data

20.

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 168 (282,804)

Abstract:

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charitable, nonprofit, taxation

21.

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 164 (288,542)
Citation 1

Abstract:

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

22.

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 163 (290,002)

Abstract:

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

23.

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 134 (339,947)

Abstract:

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

24.

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 132 (343,870)

Abstract:

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

25.

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 125 (358,147)

Abstract:

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nonprofit organizations, nongovernmental organizations, international investment treaties

26.

Nonprofits, Taxes, and Speech

56 Loyola of Los Angeles Law Review (Forthcoming)
Number of pages: 61 Posted: 15 Feb 2023 Last Revised: 10 May 2023
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 118 (373,627)

Abstract:

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charity, nonprofit, tax, speech, politics

27.

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 114 (382,894)
Citation 1

Abstract:

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tax, social enterprise, hybrid, benefit corporation

28.

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 91 (446,513)

Abstract:

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nonprofit, tax, exemption

29.

Allocating State Authority Over Charitable Nonprofit Organizations

UCLA Law Review Discourse, Forthcoming
Number of pages: 16 Posted: 01 Feb 2023 Last Revised: 13 Apr 2023
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 53 (596,756)

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) (Forthcoming May 2023)
Number of pages: 20 Posted: 11 Mar 2023
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 25 (773,265)

Abstract:

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

31.

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