Law Commons^™

Creating A Tax Space For Social Enterprise, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitashi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Breaching A Leaking Dam?: Corporate Money And Elections, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

With a brief order issued at the end of its last term, the Supreme Court dramatically raised the stakes in Citizens United v. FEC. What many had predicted would be a case decided on narrow, technical grounds has now become a possible vehicle for overturning two key campaign finance precedents. By ordering re-argument and supplemental briefing on the issue of whether it should overrule either or both Austin v. Michigan Chamber of Commerce and the part of McConnell v. FEC which addresses the facial validity of Section 203 of the Bipartisan Campaign Reform Act of 2002, the Court signaled that …

Charities And Lobbying: Institutional Rights In The Wake Of Citizens United, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

One of the many aftershocks of the Supreme Court’s landmark decision in Citizens United v. FEC is that the decision may raise constitutional questions for the long-standing limits on speech by charities. There has been much scholarly attention both before and after that decision on the limit for election-related speech by charities, but much less attention has been paid to the relating lobbying speech limit. This article seeks to close that gap by exploring that latter limit and its continued viability in the wake of Citizens United. I conclude that while Citizens United by itself does not undermine the limit …

Disclosures About Disclosure, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

An often overlooked aspect of the Supreme Court’s recent decision in Citizens United v. FEC is the sharply contrasting factual accounts regarding disclosure of independent election-related spending. For eight of the Justices, such disclosure is constitutionally defensible because it enables voters to make informed decisions. For Justice Thomas, however, such disclosure is constitutionally suspect because of its potential to result in retaliation and related chilling of First Amendment speech in the form of financial contributions. The continuing importance of these contrasting narratives can be found not only in the pending Supreme Court case of Doe v. Reed, in which the …

Nonprofits, Politics, And Privacy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

No abstract provided.

Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

More than fifty years ago, Congress enacted a prohibition against political campaign intervention for all charities, including churches and other houses of worship, as a condition for receiving tax deductible contributions. Yet the IRS has never taken a house of worship to court for alleged violation of the prohibition through political comments from the pulpit, presumably at least in part because of concerns about the constitutionality of doing so. This decision is surprising, because a careful review of Free Exercise Clause case law - both before and after the landmark Employment Division v. Smith decision - reveals that the prohibition …

Ngo Standing And Influence In Regional Human Rights Courts And Commissions, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

This article explores the extent to which nongovernmental organizations (NGOs) have standing to bring claims in the European, Inter-American, and African human rights enforcement systems, examines the degree to which NGOs in fact bring such cases, and analyzes the ramifications of NGO involvement in these systems. Part I of this article considers how NGOs can be involved in the European Court of Human Rights, the Inter-American Human Rights Commission and the Inter-American Court of Human Rights, and the African Commission on Human and Peoples’ Rights and the African Court on Human and Peoples’ Rights. As detailed in this part, while …

The Much Maligned 527 And Institutional Choice, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The continuing controversy over 527 organizations has led Congress to impose extensive disclosure requirements on these political organizations and to consider imposing extensive restrictions on their funding as well. The debate about what laws should govern these entities has, however, so far almost completely ignored the fact that such laws raise a complicated institutional choice question. This Article seeks to resolve that question by developing a new institutional choice framework to guide this and similar choices. The Article first explores the context for making this determination by describing the current laws governing 527s, including both federal election laws administered by …

Regulating Charities In The Twenty-First Century: An Institutional Choice Analysis, Lloyd Hitoshi Mayer, Brendan M. Wilson

Lloyd Hitoshi Mayer

For more than fifty years scholars, practitioners, and government officials have debated whether the federal government, the state governments, or the charitable sector itself can best ensure that charity leaders fulfill their fiduciary duties. The dramatic growth of this sector, recent highly publicized governance scandals, and a push in Congress and the IRS for more federal involvement in this area have now brought this issue to a head. This article lays a foundation for resolving the dispute by developing an institutional choice framework for considering and comparing the various available options. Applying that framework, the article concludes that the best …

The "Independent" Sector: Fee-For-Service Charity And The Limits Of Autonomy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Although numerous scholars have attempted to explain and justify the benefits provided to charities, none has been completely successful. Their theories share, however, two required characteristics for charities. First, charities must be distinct from other types of entities in society, including governmental bodies, businesses, other types of nonprofit organizations, and informal entities such as families. Second, charities must provide some form of public benefit. Given these defining characteristics, the principal role for the laws governing charities is to protect charities from influences that could potentially undermine these traits. This Article is the first to recognize fully the importance of this …

Disclosures About Disclosure, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

An often overlooked aspect of the Supreme Court’s recent decision in Citizens United v. FEC is the sharply contrasting factual accounts regarding disclosure of independent election-related spending. For eight of the Justices, such disclosure is constitutionally defensible because it enables voters to make informed decisions. For Justice Thomas, however, such disclosure is constitutionally suspect because of its potential to result in retaliation and related chilling of First Amendment speech in the form of financial contributions. The continuing importance of these contrasting narratives can be found not only in the pending Supreme Court case of Doe v. Reed, in which the …

Charities And Lobbying: Institutional Rights In The Wake Of Citizens United, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

One of the many aftershocks of the Supreme Court’s landmark decision in Citizens United v. FEC is that the decision may raise constitutional questions for the long-standing limits on speech by charities. There has been much scholarly attention both before and after that decision on the limit for election-related speech by charities, but much less attention has been paid to the relating lobbying speech limit. This article seeks to close that gap by exploring that latter limit and its continued viability in the wake of Citizens United. I conclude that while Citizens United by itself does not undermine the limit …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Breaching A Leaking Dam?: Corporate Money And Elections, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

With a brief order issued at the end of its last term, the Supreme Court dramatically raised the stakes in Citizens United v. FEC. What many had predicted would be a case decided on narrow, technical grounds has now become a possible vehicle for overturning two key campaign finance precedents. By ordering re-argument and supplemental briefing on the issue of whether it should overrule either or both Austin v. Michigan Chamber of Commerce and the part of McConnell v. FEC which addresses the facial validity of Section 203 of the Bipartisan Campaign Reform Act of 2002, the Court signaled that …

Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer

Lloyd Hitoshi Mayer

The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it. This Article focuses on the elusive issue …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation.This paper describes how such federal and state protections limit state regulation of religious organizations under current case …

'The Better Part Of Valour Is Discretion': Should The Irs Change Or Surrender Its Oversight Of Tax-Exempt Organizations?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting to ensure that purportedly tax-exempt organizations in fact qualify for that status. The problems in this area go much deeper than a group of IRS employees subjecting certain organizations to greater scrutiny based on their political leanings, however. For decades members of the public, the media, the academy, and Congress have criticized the limited ability of the IRS to ensure that organizations claiming exemption from federal income tax in fact deserve that categorization. Yet examples of IRS failings in this area continue to arise with depressing frequency. …

Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer Was Quoted In The Portland Tribune Article First Lady’S Consulting Work Leaves Some Scratching Their Heads On January 27, 2015, Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the Portland Tribune article First lady’s consulting work leaves some scratching their heads on January 27.

Lloyd Hitoshi Mayer, an associate dean and law professor at the University of Notre Dame who specializes in tax and political law, said it is appropriate to ask what the Clean Economy Development Center accomplished during Hayes’ tenure as a fellow with the group. Although it is common for politicians and people close to them to be involved with policy oriented nonprofit organizations, those jobs also offer opportunities for donors to influence officials.

“The most common issues that tend …

Lloyd Mayer Was Quoted In The Chronicle Of Philanthropy Article Advocates Poised For Capitol Hill Battle On Donor-Advised Funds On January 23, 2015, Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in The Chronicle of Philanthropy article Advocates Poised for Capitol Hill Battle on Donor-Advised Funds on January 23

Lloyd Mayer Was Quoted In The Facing South Article New Irs Rules On Dark Money Likely Won’T Be Ready Before 2016 Election On Jan. 5, 2015, Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the Facing South article New IRS rules on dark money likely won’t be ready before 2016 election on Jan. 5, 2015 If the IRS issues a proposal in late spring, it's possible new rules could be finalized before the 2016 election, said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who is an expert in nonprofit tax law.

Lloyd Mayer Was Quoted In The New York Times Article Writing Off The Warhol Next Door Art Collectors Gain Tax Benefits From Private Museums On Jan. 10, 2015, Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the New York Times article Writing Off the Warhol Next Door Art Collectors Gain Tax Benefits From Private Museums on Jan. 10. “The basis for a museum being a tax-exempt nonprofit is that it’s educational, but to be educational, you have to provide access to the public,” said Lloyd Mayer, a professor at Notre Dame Law School. “The question is, ‘What is enough?’ ”

Lloyd Mayer Was Quoted In The Huffington Post Article New Irs Rules On Dark Money Likely Won’T Be Ready Before 2016 Election On January 5, 2015, Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the Huffington Post article New IRS Rules On Dark Money Likely Won’t Be Ready Before 2016 Election on January 5. If the IRS issues a proposal in late spring, it's possible new rules could be finalized before the 2016 election, said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who is an expert in nonprofit tax law.

Lloyd Mayer Was Quoted In The Propublica Article In Wisconsin, Dark Money Got A Mining Company What It Wanted On October 14., Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the ProPublica article In Wisconsin, Dark Money Got a Mining Company What It Wanted on October 14.

Lloyd Mayer Was A Panelist On The Wnit Show Politically Speaking: Citizens United Ruling, Nov. 2, Lloyd Mayer

Lloyd Hitoshi Mayer

On November 2, Lloyd Mayer was a panelist on the WNIT show Politically Speaking: Citizens United Ruling. The episode topic was a conversation about the growing influence of special interest money in political campaigns. Watch video

Lloyd Mayer Was Quoted In The Propublica Article Pro-Troop Charity Misleads Donors While Lining Political Consultants’ Pockets On August 5., Lloyd Mayer

Lloyd Hitoshi Mayer

Lloyd Mayer was quoted in the ProPublica article Pro-Troop Charity Misleads Donors While Lining Political Consultants’ Pockets on August 5. "If the charity says, 'Go visit our PAC and give it money'—that's a problem," said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who specializes in nonprofits and campaign finance. "Any type of support from the charity to the PAC is problematic. … If you want to be a charity, if you want to be tax-exempt, you cannot be involved in political campaigns, you cannot support or oppose candidates for office. And Congress …

Who Controls The Kochs’ Political Network? Asmi, Slah And Tohe (Quotes: Lloyd Mayer) - Propublica, March 17, 2014, Lloyd Mayer

Lloyd Hitoshi Mayer

Who Controls the Kochs’ Political Network? ASMI, SLAH and TOHE (Quotes: Lloyd Mayer) - ProPublica, March 17, 2014

The Dark Money Man: How Sean Noble Moved The Kochs’ Cash Into Politics And Made Millions (Quotes: Lloyd Mayer) - Propublica, February 14, 2014, Lloyd Mayer

Lloyd Hitoshi Mayer

The Dark Money Man: How Sean Noble Moved the Kochs’ Cash into Politics and Made Millions (Quotes: Lloyd Mayer) - ProPublica, February 14, 2014 “The grantor is responsible for how the grants are used because it’s the grantor’s money,” said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who specializes in nonprofits and campaign finance.