National Religious Broadcasters sue IRS over political endorsement rule

Lawyers for the National Religious Broadcasters, two Baptist churches in Texas, and nonprofit prayer group Intercessors For America last week filed a complaint in federal court. The plaintiffs’ lawsuit in the U.S. District Court for the Eastern District of Texas challenges a tax law that bars 501(c)(3) nonprofit organizations from endorsing political candidates. The Johnson Amendment to the tax code, enacted in 1954, prohibits tax-exempt organizations from participating in political campaigns. The plaintiffs claim that the law chills free speech rights and violates the First and Fifth Amendments of the Constitution, as well as the federal Religious Freedom Restoration Act of 1993.

What else is the lawsuit arguing? The lawsuit claims that the Internal Revenue Service selectively enforces the prohibitions and contends that many newspapers registered as 501(c)(3) organizations have openly endorsed candidates. The plaintiffs want the same allowances for churches and religious groups. All nonprofits should have the constitutional right to express their views on candidates, NRB President and CEO Troy A. Miller wrote in a statement last week. Meanwhile, the Institute for Nonprofit News does not accept members who endorse candidates. 

Dig deeper: Read my report in The Sift about pro-life groups questioning whether Planned Parenthood violated the amendment.