Professor of Law at Notre Dame Law School and Nonprofit Law Expert - advocacy churches foundations governance tax.
Notre Dame, Indiana USA
Joined October 2009
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I look forward to participating in @IndSector's monthly policy update webinar next Thursday, July 31st, at 2:00 p.m. Eastern time to discuss the IRS agreeing that there is an exception for churches to the Johnson Amendment. To register: events.blackthorn.io/5e1B4xY….
Lloyd Mayer retweeted
ND Law Professor Lloyd Mayer (@NDNonprofitProf) was interviewed by @ConversationUS about the recent legal filing by the IRS that allows churches and houses of worship to endorse political candidates without threatening their tax-exempt status. Quotes from the interview were picked up by several other media outlets and publications.
Read the interview here: theconversation.com/irs-says…
The International Charity Law Network has published its March/April 2025 newsletter, available at lnkd.in/gh9fUiXt. It includes a link to the Network's recently launched research database, a recent call for papers, upcoming events, and new research.
I am very much looking forward to participating with Cindy Lott and Mark Sidel in this important event hosted by George E. Mitchell and highlighting the quickly developing legal landscape for US nonprofits.
lnkd.in/g-63jZfE
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The International Charity Law Network has published its November/December newsletter, available at lnkd.in/gZ8SMXPe, including a call for expressions of interest in hosting the Network's 2026 conference (deadline January 15, 2025).
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Lloyd Mayer retweeted
@NDNonprofitProf was a guest on the Unreasonable Podcast episode "How Religious Organizations Game The IRS". Mayer takes the hosts through the complexities of the IRS's church-state exemption and explains how some religious organizations are blurring that line.
Listen here: buzzsprout.com/2149835/episo…
Lloyd Mayer retweeted
The problem with privileging religious organizations: privilege one, you have to privilege them all. Regardless if they adhere to the definition of "church." America's slippery slope. Thanks to @NDNonprofitProf for enlightening us. 1/2
Lloyd Mayer retweeted
21st Century Churches and Federal Tax Law, 2024 @IllinoisLR 939 bit.ly/4ftBMIO
by @EllenAprill (@LoyolaLawSchool) & @NDNonprofitProf (@NDLaw)
Lloyd Mayer retweeted
ND Law Prof. Lloyd Hitoshi Mayer (@NDNonprofitProf) published a new article, "Nonprofit Corporations & Politics: The Entity/Coordination Tension" in The University of Chicago Business Law Review (@UChicagoLaw).
Int'l Charity Law Network Sept/Oct newsletter out, with report on Toronto conference , @ISTRorg Law & Reg Affinity Group convenor search, calls for papers (some due 10/15), and events featuring @MarkSidel (10/16) and Myles McGregor-Lowndes (11/13): shorturl.at/WuK5g.
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Lloyd Mayer retweeted
The Chronicle of Philanthropy shares ND Law Prof. Lloyd Mayer's (@NDNonprofitProf) recent opinion piece, "The IRS and ‘Churches’ That Aren’t Really Churches."
Opinion: Churches are unlikely to be audited by the IRS and don't have to report the same data about their operations as other nonprofits do, but some advocacy groups that have a "biblical worldview" get the same treatment as churches. bit.ly/3ZKO2zI
@irs @NDNonprofitProf
Lloyd Mayer retweeted
Prof. Lloyd Mayer's (@NDNonprofitProf) article, "Charity law & blockchain technology: Using old wineskins for new wine?" was published in The Tax Lawyer, the peer-reviewed tax law journal published by the @ABAesq Section of Taxation.
ow.ly/UU3y50TzjBo (ABA sub required)
Lloyd Mayer retweeted
In an article for @ConversationUS, @NDNonprofitProf discusses concerns about the IRS allowing organizations like the Family Research Council to be classified as churches or associations of churches, despite their primary focus on advocacy & policy. ow.ly/nO1C50TwwB1
The International Charity Law Network has published its July/August 2024 newsletter, including information about the September 2024 conference in Toronto, other upcoming events, international charity law news, and recent research: mailchi.mp/nd/julyaug-2024-i….
Lloyd Mayer retweeted
ND Law Prof. Lloyd Mayer (@NDNonProfitProf) co-authored an article, "21st Century Churches and Federal Tax Law," in @IllinoisLR, which examines the tax benefits religious orgs receive & the need for reform to ensure those benefits aren't abused. Read here: illinoislawreview.org/print/…
Lloyd Mayer retweeted
Nonprofit Corporations & Politics: The Entity/Coordination Tension, 4 @UChiBusLRev __ (2024) bit.ly/3V7zNRD
by @NDNonprofitProf (@NDLaw)
Lloyd Mayer retweeted
ND Law Associate Dean Randy Kozel and @NDNonprofitProf were both cited in the Connecticut Supreme Court's recent decision in Markley v. State Elections Enforcement Commission. Read the decision here: jud.ct.gov/external/supapp/C…
Lloyd Mayer retweeted
Charity Law & Blockchain Technology: Using Old Wineskins For New Wine?, 77 Tax Law. __ (2024) bit.ly/44n2RZK
by @NDNonprofitProf (@NDLaw)
Lloyd Mayer retweeted
(1/2) ND Law's @NDNonprofitProf was quoted in this @TaxNotes federal article: "Group Lays Groundwork to Test Tax Code Political Donation Limits."
Read here: law.nd.edu/assets/563633/202…
My draft essay "Nonprofit Corporations & Politics: The Entity/Coordination Tension" is now available at papers.ssrn.com/sol3/papers.…. It was part of a symposium on The Corporation's Role in Politics, see businesslawreview.uchicago.e…, and will be published in @UChiBusLRev later this year.