Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer is a Professor of Law at Notre Dame Law School, University of Notre Dame, where he has served since 2005. He holds a J.D. from Yale Law School and an A.B. in Economics from Stanford University. His research focuses on nonprofit organizations, tax law, election law, and the intersection of religious institutions with federal and state regulations. He previously worked as a tax attorney at Caplin & Drysdale and served as Associate Dean for Academic Affairs at Notre Dame from 2011 to 2015.

Mayer teaches courses on nonprofit organizations, business taxation, election law, and professional responsibility. His scholarship addresses topics like charitable crowdfunding, blockchain applications in nonprofits, and the legal challenges of regulating political activity by tax-exempt entities. He has published extensively in leading law journals, including University of Chicago Business Law Review and Notre Dame Law Review.

His expertise spans nonprofit governance, tax-exemption criteria, and the ethical dimensions of charitable work. Mayer collaborates frequently with institutions like the IRS and international bodies to shape policy on nonprofit regulation. His work often bridges legal theory with practical applications in taxation, philanthropy, and electoral systems.

Though no specific awards are listed in the provided text, his contributions to tax law and nonprofit governance have been widely recognized in academic circles. His current research explores digital innovations in charitable giving and the evolving role of nonprofits in global policy landscapes.