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Lloyd Hitoshi Mayer

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Lloyd Hitoshi Mayer is a professor of Law at the University of Notre Dame.

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IRS Opens Door for Churches to Endorse Political Candidates

Churches and other houses of worship can endorse political candidates without risking the loss of their tax-exempt status, the Internal Revenue Service said in a recent filing.

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The IRS and ‘Churches’ That Aren’t Really Churches

How the government can stop the IRS from treating advocacy groups with a “biblical worldview” like real churches

Could a More Robust IRS Have Nipped the Varsity Blues Scandal in the Bud?

Could a More Robust IRS Have Nipped the Varsity Blues Scandal in the Bud?

We will never know, but the yellow flags were all over the Internal Revenue filings of the nonprofit at the center of the college-admissions scandal.

State-Level Charity Watchdogs Need Support From Uncle Sam

State-Level Charity Watchdogs Need Support From Uncle Sam

The federal government could do much to improve charity oversight by giving more support to state attorneys general.