Document Type
Article
Publication Date
10-7-2024
Journal
Tax Notes Federal
Volume
185
First Page
51
Last Page
60
Abstract
There has long been a scholarly debate about the so-called Johnson Amendment, which is the statutory provision that prohibits charities from “intervening” in campaigns for public office. Some scholars argue that the Johnson Amendment, or at least the IRS’s interpretation of it, unconstitutionally prevents charities from exercising their fundamental rights to speech or religious liberty. Activists have tried to provoke IRS enforcement of the prohibition so they could argue their interpretation of the Constitution in court, but the IRS appeared to be avoiding litigation on the issue. On March 18, Students and Academics for Free Expression, Speech, and Political Action in Campus Education Inc. (SAFE SPACE) sued the IRS in Tax Court after the agency failed to act on the organization’s application for tax-exempt status, which described SAFE SPACE’s plan to endorse candidates for public office on its website. This lawsuit represents the first time in decades that there is pending litigation about the constitutionality of the IRS’s interpretation of the Johnson Amendment.
Recommended Citation
Benjamin Leff,
Challenging the Johnson Amendment: What SAFE SPACE Gets Right - and Wrong,
185
Tax Notes Federal
51
(2024).
Available at:
https://digitalcommons.wcl.american.edu/facsch_lawrev/2271