Changes to Form 990
Changes to Form 990 Last week, the U.S. Department of the Treasury and…
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Nonprofit nonpartisanship case: Plaintiffs appeal dismissal
The plaintiffs in a case challenging the applicability of the Johnson Amendment to two churches in Texas filed a notice that they plan to appeal in the U.S. Court of Appeals for the Fifth Circuit of the recent dismissal of the case by a federal district court in Texas. The decades old amendment protects nonprofits from engaging in partisan activities. The trial court dismissed the case in which the Internal Revenue Service and two churches in Texas sought approval of a consent judgment that would have allowed the churches to make political endorsements to members of their congregations. Like other 501(c)(3) tax-exempt organizations, churches may not “participate in or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” The court ruled that it did not have jurisdiction to decide the case under the Tax Anti-Injunction Act since the case involved the potential revocation of the churches’ 501(c)(3) tax-exempt status, which would create tax liability for them. The court noted, however, the parties could consider bringing the lawsuit in a different federal court if the IRS were to make a determination about the churches’ 501(c)(3) status as a result of their violation of the Johnson Amendment. The IRS indicated that it would issue some guidance to faith-based nonprofits.
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