Political Activities of Charities Court Update

National Religious Broadcasters and two churches filed suit against the IRS arguing that the Johnson Amendment violates their 1st Amendment rights to freedom of speech and religion, among other claims. A district court has rejected a proposed consent agreement between 4 religious organizations and the IRS that would have rejected a law that prohibits tax-exempt organizations from participating or intervening in political campaigns. The court dismissed the lawsuit for lack of jurisdiction and did NOT rule on the claim’s Constitutionality, ruling that federal law prohibits it from interfering in matters of tax assessment. [National Religious Broadcasters v. Bessent, 2026 WL 884020, 3/31/2026]