On August 28, the National Religious Broadcasters (NRB) association joined with Christian ministries and houses of worship in Texas and Virginia to file a complaint challenging the Johnson Amendment’s restrictions on nonprofit organizations, including churches.
“For too long, churches have been instructed to remain silent on pressing matters of conscience and conviction during election season or risk their 501(c)(3) status,” said NRB President & CEO Troy A. Miller. “We believe that all nonprofits should have the constitutional right to freely express their point of view on candidates, elections, and issues on the ballot. Our challenge to the Johnson Amendment is about securing the future of free expression for all Americans, particularly those standing in the pulpit.”
The complaint was filed in the United States District Court for the Eastern District of Texas in Tyler, Texas. The plaintiffs are NRB, First Baptist Church Waskom (Waskom, Texas), Intercessors for America (Purcellville, Va.), and Sand Springs Church (Athens, Texas). Both churches joining as plaintiffs are located in the Eastern District of Texas.
The Johnson Amendment is a 1954 addition to the Internal Revenue Code (IRC) that has long prohibited 501(c)(3) nonprofits, including churches, from endorsing political candidates or participating in political campaigns, at the risk of losing or being unable to obtain tax-exempt charity status. The restrictions also prevent churches and nonprofits from speaking freely about issues on the ballot or comparing the positions of candidates to those of the church or organization. The result, NRB’s complaint argues, is self-censorship and the automatic chilling of free speech.
The lawsuit further argues that the enforcement by the IRS applies these restrictions arbitrarily and unequally, allowing some kinds of nonprofit organizations and churches to engage in political speech while others are penalized for doing so (or must self-censor to avoid penalty). NRB argues that all churches and nonprofits should be free to speak openly on all topics and situations where their faith informs their point of view.
This case is not aimed at obtaining a decision prior to the 2024 election, and no hearings in the matter are expected prior to the 2024 election. Not all plaintiffs are seeking the ability to formally endorse or oppose political candidates, and the complaint does not contest the regulations prohibiting 501(c)(3) nonprofits from engaging in lobbying activity or donating money directly to political candidates.
“The Johnson Amendment has long been applied in a discriminatory manner that respects the First Amendment freedoms of some, but not of others,” said NRB General Counsel Michael Farris. “Our intent is to vindicate the right of every church and religious nonprofit to express what their faith teaches on every issue, including political matters, as is their right and their duty.”
Read the full complaint here.