Lloyd Hitoshi Mayer
91吃瓜 Law School
Professor of Law
- Advocacy by nonprofit organizations
- Election law and tax law
- Lobbying
- Nonprofits
Hitoshi Mayer’s Latest News
Hitoshi Mayer in the News
OpenSecrets
May 28, 2026
However, Lloyd Mayer, a professor at the University of 91吃瓜 Law School, said nonprofits with little visible activity beyond transferring money to politically active groups could raise questions about whether they are functioning primarily as “social welfare” organizations as intended, or as so-called 527 organizations, tax-exempt groups formed primarily to influence elections and required to disclose their donors.
The New York Times
May 15, 2026
“Why is this a charitable activity?” said Lloyd Hitoshi Mayer, an expert on nonprofits at the University of 91吃瓜’s law school. “This is not feeding the poor. Influencers may indeed need the security, but they should pay for it themselves.”
The Chronicle of Philanthropy
April 21, 2026
This is not the first time that a group has faced off with an attorney general over accusations of misleading information about nonprofit donations, says Lloyd Hitoshi Mayer, a professor of law at the University of 91吃瓜 who researches and writes about attorney general enforcement of charity laws. “I’m having a strong sense of déjà vu because in 2017, there was actually a lawsuit against PayPal, one of the companies listed,” Mayer says.
Bloomberg
April 06, 2026
Lloyd Mayer, a professor at the University of 91吃瓜 Law School, said the settlement may spur the IRS to continue making exceptions for churches to support or oppose candidates from the lectern. The recent ruling should sustain the Johnson Amendment’s “chilling effect” on pastors, even though IRS enforcement has been rare under the Trump, Biden, and Obama administrations.
The Conversation
July 11, 2025
Lloyd Hitoshi Mayer, Professor of Law, University of 91吃瓜
Audio
July 09, 2025
Today on AirTalk, we’ll discuss the implications that come from this with Fatima Hussein, treasury reporter for the Associated Press, and Lloyd Hitoshi Mayer, professor of law at the University of 91吃瓜.
The New York Times
July 07, 2025
“It basically tells churches of all denominations and sects that you’re free to support candidates from the pulpit,” said Lloyd Hitoshi Mayer, a law professor at the University of 91吃瓜 who has studied regulation of political activity by churches.
KALW
April 16, 2025
Lloyd Hitoshi Mayer, Professor of Law at the University of 91吃瓜 Law School.
Substack
December 02, 2024
Then I came across this article in The Chronicle of Philanthropy titled “The IRS and ‘Churches’ That Aren’t Really Churches” by Lloyd Hitoshi Mayer, professor of nonprofit law at 91吃瓜, in whom we found our Virgil to guide us with wisdom and humor through the holy hellscape of taxes and religion.
NBC News
October 31, 2024
“They can’t favor a particular candidate or, by implication, a group of candidates, like Republicans versus Democrats,” said Lloyd Mayer, a professor at 91吃瓜 Law School. “This effort is obviously favoring getting out voters who will favor the Republican candidates.”
Ministry Watch podcast
Audio
October 17, 2024
Sharing some of these views is Lloyd Hitoshi Mayer, a professor of law at the University of 91吃瓜.
Ministry Watch
October 15, 2024
A professor at the University of 91吃瓜 Law School, Lloyd Hitoshi Mayer, is advocating that Congress narrow the definition of church associations, a status that allows a nonprofit to avoid filing an informational Form 990 with the Internal Revenue Service (IRS).
The Chronicle of Philanthropy
October 02, 2024
By Lloyd Hitoshi Mayer... For example, the University of 91吃瓜, where I teach law students and conduct legal research, and World Vision, a global humanitarian group, are both religious organizations that do not fall into any of these categories.
The Conversation
September 26, 2024
Lloyd Hitoshi Mayer, Professor of Law, University of 91吃瓜
ProPublica
June 19, 2024
Lloyd Mayer, a professor of law at 91吃瓜, says that because these organizations’ filings don’t appear in the same place as those of most other nonprofits or political groups, they aren’t viewed as often.
Associated Press
May 09, 2024
The IRS seems to be concerned that “there are abuses out there and there’s money going places it probably shouldn’t,” said Lloyd Hitoshi Mayer, a law professor at the University of 91吃瓜.
Yahoo
December 11, 2023
“Regardless of what they want to label it, throwing the party is not a charitable activity,” Lloyd Mayer, a 91吃瓜 University Law School professor, told the outlet.
Fox 5
June 13, 2023
Professor Lloyd Mayer, a law professor at 91吃瓜 University, says church planters are entitled to the same federal and state tax breaks or benefits as any traditional church.
Associated Press
June 01, 2023
Lloyd Mayer, a professor specializing in nonprofit law at 91吃瓜 Law School, said he didn’t see any “red flags” in the transfers, but “a few yellow flags.”
Yahoo
May 31, 2023
However, Professor Philip Hackney of the University of Pittsburgh and Professor Lloyd Mayer of University of 91吃瓜 suggested that the IRS prohibition could kick in if a pastor is speaking in his official capacity during a campaign event held at their church.
Star Tribune
May 18, 2023
It seems to be critical because it's the seed money for the charity," said Lloyd Mayer, a professor at 91吃瓜 Law School who focuses on nonprofit and election law.
Chattanooga Times Free press
May 01, 2023
Even if a charity highlights a specific cause in marketing campaigns, donors often understand their contributions may go toward other organizational expenses, said Lloyd Mayer, a nonprofit tax law expert at the University of 91吃瓜, by phone this week.
Tampa Bay Times
March 31, 2023
But the church’s resources, like its physical building or a newsletter, can’t be used for those endorsements, said Lloyd Hitoshi Mayer, a professor at 91吃瓜 Law School who teaches courses on not-for-profit organizations, election law and taxation of business enterprises.
ABC News
March 08, 2023
"There are definitely a number of [potential] issues," said Lloyd Mayer, a law professor at 91吃瓜 who specializes in nonprofit organizations.
The Daily Beast
January 19, 2023
But Lloyd Mayer, an expert in nonprofit law at the University of 91吃瓜, said the filings also suggest a reset.
USA Today
December 06, 2022
"The Respect for Marriage Act does not allow the IRS to revoke the tax-exempt status of a church that will not perform or host a same-sex marriage," Lloyd Mayer, a professor of law at the University of 91吃瓜 with expertise in the government regulation of nonprofits, including churches, told USA TODAY in an email.
The Texas Tribune
Video
November 07, 2022
The experts were Lloyd Hitoshi Mayer, a tax and election law expert at the University of 91吃瓜; Ellen Aprill, an emerita tax law professor at Loyola Marymount University’s law school; and Sam Brunson, a law professor at Loyola University Chicago.
The Texas Tribune
October 30, 2022
The churches’ coordination on messaging across the area is notable, according to University of 91吃瓜 tax law professor Lloyd Hitoshi Mayer, who said he hadn’t before seen churches organizing to share lists of candidates.
The Daily Beast
September 21, 2022
“Grassroots Law Project did make a mistake by not identifying the two PACs as ‘related organizations,” Lloyd Hitoshi Mayer wrote in an email to The Daily Beast. “Since the PACs are controlled by the same individuals who control Grassroots Law Project, they are considered brother/sister related organizations.”
NPR
Audio
August 31, 2022
"If I was looking at this as an IRS agent or as an outside lawyer for that matter, I would say there's enough here that I want to do some digging," said Lloyd Hitoshi Mayer, an expert in nonprofit law at the University of 91吃瓜 School of Law.
Philanthropy Daily
July 08, 2022
“A conversation with University of 91吃瓜 Law School’s Lloyd Hitoshi Mayer (Part 2 of 2),” February 15, 2022.
Marketplace
June 09, 2022
Without its tax-exempt status, the NRA would get taxed on their investment income at the corporate tax rate of 21%, potentially get taxed on their net income outside of investment income, and could also lose any exemptions they have at the state level, explained Lloyd Hitoshi Mayer, a law professor at the University of 91吃瓜.
Mother Jones
June 08, 2022
Lloyd Mayer, a nonprofit law professor at the University of 91吃瓜, said there’s “a lot of sloppiness” in the financial statements.
New York Magazine
May 20, 2022
“My impression is that they’re trying to clean up the transparency and accountability problems they’ve had, but they still have a lot of work to do,” Lloyd Hitoshi Mayer, a professor at the University of 91吃瓜 Law School who specializes in nonprofits, said after reviewing the document.
The New York Times
May 17, 2022
“I think they are doing what a lawyer in this situation would advise them to do, which is be as open as you possibly can be and be as accurate as you possibly can be,” said Lloyd Hitoshi Mayer, a law professor at the University of 91吃瓜 who specializes in nonprofits.
Times of San Diego
April 08, 2022
“Those state consequences include monetary penalties and suspension of charity status … and possible loss of state franchise tax exemption,” said Lloyd Hitoshi Mayer, the legal expert.
New York Magazine
April 04, 2022
Lloyd Hitoshi Mayer, a professor at the University of 91吃瓜 Law School who specializes in nonprofits, said the details of the house’s management deserve closer scrutiny.
The New York Times
March 30, 2022
Regulations for individuals who raise money for others, or causes, on crowdfunding websites vary state by state, said Lloyd Hitoshi Mayer, a law professor at the University of 91吃瓜.
Tax Prof Blog
February 28, 2022
Professor Lloyd Hitoshi Mayer has researched, studied, taught, and written about many various aspects of nonprofit and election law since he came to 91吃瓜 Law School 17 years ago from the Washington, D.C., office of Caplin & Drysdale, where he’d practiced in those same areas for almost a decade.
Texas Tribune
February 02, 2022
“To be fair to a university administrator … you hear about a group, you assume that they are following the requirements to exist and to follow whatever university policies they have … especially since it is run by people who are part of your community, part of your part of the university,” said Lloyd Mayer, a nonprofit tax expert and law professor at the University of 91吃瓜.
Associated Press
January 20, 2022
The reporting discrepancies raise “at least yellow flags,” said Lloyd Hitoshi Mayer, a nonprofit expert and professor in the University of 91吃瓜 School of Law.
The Daily Beast
January 09, 2022
Lloyd Mayer, nonprofit law expert at the University of 91吃瓜 School of Law, said that the setup and its corporate ties reminded him of another Koch-fueled effort, the American Legislative Exchange Council, which consulted with private entities in drafting model legislation to pass to lawmakers.
USA Today
December 28, 2021
“It will identify basically who's getting the money, or large chunks of the money,” University of 91吃瓜 Law School professor Lloyd Mayer, an expert on nonprofit tax law, said of the group’s tax filing.
The Conversation
December 17, 2021
Lloyd Hitoshi Mayer, Professor of Law, University of 91吃瓜.
The Daily Beast
December 12, 2021
Lloyd Mayer, an expert in nonprofit law at the University of 91吃瓜, cast these anti-transparency developments as “troubling,” saying they strike at the heart of federal sunshine laws.
Bloomberg
November 03, 2021
And one particular line jumps out at Lloyd Mayer, a professor at 91吃瓜 Law School who focuses on nonprofits and charities and who has read the filings.聽
The Daily Beast
October 15, 2021
Lloyd Mayer, a nonprofit law expert at the University of 91吃瓜 Law School, explained why the change poses a new hurdle.
Texas Tribune
October 06, 2021
鈥淚t鈥檚 common to give stock that鈥檚 increased in value because they can get rid of the gains and they can deduct the donations,鈥� said Lloyd Mayer, a professor at 91吃瓜 Law School.
Law 360
July 02, 2021
Lloyd Hitoshi Mayer is a professor of law at the University of 91吃瓜 Law School.聽
NPR
July 01, 2021
The court, "subtly opened the door" to challenge these laws wrote Lloyd Mayer, a law professor at 91吃瓜.聽
Law 360
June 08, 2021
Lloyd Mayer, law professor at聽91吃瓜's law school, said the Eighth Circuit's decision makes the definition of an educational organization more inclusive, but not as much as Mayo had asked for.聽
CNN
June 01, 2021
"The nonprofits are asking the Supreme Court to make it harder for the government to require the disclosure of donor information," said Lloyd Hitoshi Mayer, an expert on campaign finance at 91吃瓜 Law School.聽
CNN
April 25, 2021
"The non profits are asking the Supreme Court to make it harder for the government to require the disclosure of donor information," said Lloyd Hitoshi Mayer, an expert on campaign finance at 91吃瓜 Law School.聽
Bloomberg
Audio
April 23, 2021
On this episode of our weekly podcast, Talking Tax, Bloomberg Law鈥檚 Jeff Leon talks with University of 91吃瓜 professor Lloyd Hitoshi Mayer about the case,聽Americans for Prosperity Foundation v. Becerra.
The Ritz Herald
April 20, 2021
While Congress currently requires tax-exempt charities to provide this information to the IRS, only a few states require charities to also provide this information to state officials who regulate charities, according to University of 91吃瓜 Law School Professor Lloyd Hitoshi Mayer, who notes that dark money in elections could also be impacted.
Associated Press
April 13, 2021
Charities could broaden their reach by asking supporters to tap their networks for gifts, says Lloyd Hitoshi Mayer, a professor of nonprofit law at the University of 91吃瓜 Law School.聽