Lloyd Mayer was quoted in the ProPublica article "The IRS Moves to Limit Dark Money – But Enforcement Still a Question" by Kim Barker.

The proposed regulations “are only as good as the extent of compliance with them, which history would indicate requires a realistic threat of enforcement and significant sanctions on the groups involved and probably the individuals running those groups,” said Lloyd Hitoshi Mayer, a law professor and associate dean at the University of Notre Dame who specializes in nonprofits and campaign finance.