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For 70 years, the IRS has contended that the so-called Johnson Amendment proscribes any not-for-profit entity enjoying tax-exempt status under 501(c)(3) from endorsing or opposing candidates for elective office. Enforcement has largely been “sound and fury,” signifying next to nothing: in these 70 years, the IRS has revoked non-profit status less than a handful of times, though it allegedly engages in unconstitutional viewpoint discrimination.
A new lawsuit targets the Johnson Amendment directly, contending it constricts religious liberty and free speech, due process, and RFRA.
The nonprofit world will be watching this case, especially during the ongoing election cycle.
