Lloyd H. Mayer is Of Counsel in Caplin & Drysdale's Washington, D.C. office and also is an Associate Professor of Law at the University of Notre Dame.
Mr. Mayer specializes in representing tax-exempt organization on a wide variety of issues, including compensation and benefits, intermediate sanctions, lobbying and political activities, private foundation rules, public disclosure requirements, qualification for tax exemption, tax-exempt bonds, and unrelated business income tax issues. He has worked for many different types of entities, including advocacy groups, churches, other religious organizations, civil rights organizations, grantmaking and operating foundations, hospitals, Indiana tribal governments, and universities. He has assisted clients with tax planning, IRS examinations, including CEP audits, and tax litigation relating to tax-exempt organization issues.
Mr. Mayer writes and speaks frequently on a variety of topics relating to tax-exempt organizations. His articles have appeared in the Exempt Organizations Tax Review, Focus on Accountability (a publication of the Evangelical Council for Financial Accountability), the Journal of Taxation, and Taxation of Exempts, and as part of the Washington Legal Foundation's Contemporary Legal Notes series. He also has pending articles that will appear in forthcoming issues of the Boston University Law Review and the University of North Carolina School of Law's First Amendment Law Review. He has been a speaker at conferences and events hosted by the American Bar Association and the American law Institute, the American Health Lawyers Association, Boston University Law School, the National Association of Bond Lawyers, the University of Colorado Law School, and numerous other tax-exempt organizations. He has also been a guest lecturer at Georgetown University, at the Mendoza College of Business (University of Notre Dame), and at the Smith School of Business (University of Maryland).