House Republicans Back Legal Challenge to Johnson Amendment

Two House Republicans have joined a growing legal effort to challenge the constitutionality of the Johnson Amendment, the long-standing tax provision that prohibits 501(c)(3) organizations from intervening in political campaigns.

Last week, Reps. Mark Harris (R-NC) and Jeff Crank (R-CO) filed an amicus brief with the U.S. Court of Appeals for the Fifth Circuit, arguing that the Johnson Amendment violates First Amendment protections for free speech and the free exercise of religion. The brief was submitted in National Religious Broadcasters v. Bessent, an ongoing case that could have significant implications for tax-exempt organizations and the future enforcement of the provision.

The appeal follows a March ruling by the U.S. District Court for the Eastern District of Texas, which dismissed the lawsuit after concluding it lacked jurisdiction under the Tax Anti-injunction Act. The plaintiffs, including the National Religious Broadcasters (NRB) and other religious organizations, and the federal government had jointly sought court approval of a settlement that would have limited enforcement of the Johnson Amendment against houses of worship. The district court ruled it could not approve the proposed agreement because the Tax Anti-injunction Act generally bars lawsuits seeking to restrain federal tax collection.

The Fifth Circuit case now continues as a broader test of both the Johnson Amendment's enforcement and its constitutional validity. Multiple organizations have also filed friend-of-the-court briefs urging the appellate court to revive the challenge.

Separately, Rep. Harris has co-sponsored the Free Speech Fairness Act with Sen. James Lankford (R-OK), legislation that would protect churches and other nonprofit organizations from Internal Revenue Service (IRS) penalties for making ordinary political statements in the course of carrying out their tax-exempt missions.

This article was provided to OSAP by ASAE's Power of Associations and Inroads.