Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer began his tenure at Notre Dame Law School in 2005 as an associate professor and was elevated to full professor in 2011. He holds an A.B., with distinction and honors, from Stanford University (1989) and a J.D. from Yale Law School (1994). During his time at Yale, he was a John M. Olin Fellow in Law and Economics, served as business editor of the Yale Law and Policy Review, and contributed as an editor for the Yale Journal on Regulation.

After completing his J.D., Mayer clerked for the Honorable Lowell A. Reed, Jr. at the United States District Court for the Eastern District of Pennsylvania. He subsequently joined Caplin & Drysdale in Washington, D.C., where he advanced from associate to member, focusing on tax matters related to nonprofit organizations.

At Notre Dame Law School, Mayer teaches courses in federal income taxation, business enterprise taxation, election law, and not-for-profit organizations. His research interests include nonprofit advocacy, the intersection of election law and tax law, and the global role of nonprofit entities. Additionally, he shares his expertise at the Notre Dame Mendoza College of Business, addressing legal challenges faced by nonprofit organizations.