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

26

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6,355

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Top 39,192

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7

CROSSREF CITATIONS

12

Scholarly Papers (26)

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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 995 (31,477)

Abstract:

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

2.

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 441 (90,707)

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

3.

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 365 (112,727)

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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

4.

Regulating Charitable Crowdfunding

Indiana Law Journal, Forthcoming
Number of pages: 70 Posted: 04 Sep 2020 Last Revised: 24 Mar 2021
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 361 (114,112)

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charity, solicitation, fundraising, crowdfunding, consumer protection

5.

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 358 (115,167)

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

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 337 (123,150)
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 305 (136,756)
Citation 1

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8.

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 274 (152,720)

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

9.

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 259 (161,702)

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

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 255 (164,235)

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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.

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 203 (203,869)

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church, religious, nonprofit, state regulation, attorney general

12.

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 194 (212,413)

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

13.

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 194 (212,413)

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

14.

Fiduciary Principles in Charities and Other Nonprofits

Evan J. Criddle, Paul B. Miller, and Robert H. Sitkoff, eds., The Oxford Handbook of Fiduciary Law (Oxford University Press, 2018 Forthcoming)
Number of pages: 19 Posted: 08 Feb 2018
Lloyd Hitoshi Mayer
Notre Dame Law School
Downloads 188 (218,374)

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

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 181 (225,637)

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nonprofit, tax-exempt, tax law, compliance

16.

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 180 (226,650)
Citation 1

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

17.

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 157 (254,364)

Abstract:

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charitable, nonprofit, taxation

18.

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 156 (255,736)
Citation 1

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

19.

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 153 (259,790)

Abstract:

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

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 152 (261,205)

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 146 (269,799)
Citation 1

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nonprofit, tax, IRS, big data

22.

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 123 (307,314)

Abstract:

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

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 119 (314,902)

Abstract:

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

24.

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 113 (326,528)

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nonprofit organizations, nongovernmental organizations, international investment treaties

25.

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 102 (349,895)
Citation 1

Abstract:

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tax, social enterprise, hybrid, benefit corporation

26.

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 44 (540,601)

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nonprofit, tax, exemption