Two Texas churches and a couple of nonprofit organizations with tax-exempt status are challenging the IRS in federal court over alleged violations of their freedom of speech, free exercise of religion, and equal treatment under the law.
The group alleges that numerous churches and “left-leaning” publications that are owned by tax-exempt nonprofits routinely support Democratic political candidates in violation of the Internal Revenue Code with no repercussions, while conservative churches and nonprofits are threatened and penalized.
In the complaint, the group cites examples of nonprofit media organizations appearing to endorse President Joe Biden, Vice President Kamala Harris, and other political figures, as well as church leaders praising Biden, former Secretary of State Hillary Clinton, and former President Barack Obama during services while they were candidates for president.
“Plaintiffs believe that the activity described ... demonstrates ongoing, open, and obvious violations of the [law] by churches friendly to Democrat candidates,” the complaint states.
“However, plaintiffs contend that all such activity is constitutionally protected. Plaintiffs only seek the freedom to engage in similar activity.”
In 2020, a church called Cornerstone Chapel in Leesburg, Virginia, was fined after its pastor told congregants to vote in line with the values set forth in the Bible and said the Republican platform was in greater alignment with the Bible than the Democratic platform, according to the legal filing.
An organization called “Christians Engaged” was also denied tax-exempt status in 2021 for Bible teachings on topics that “are typically affiliated with the [Republican] party and candidates,” according to an excerpt from the IRS letter in the complaint. The denial was later reversed.
“To Plaintiffs’ knowledge, no investigation, and particularly no adverse action, has ever been taken against any left-leaning or Democrat-affiliated nonprofit,“ the complaint states.
”The proportion of adverse actions taken against 501(c)(3) nonprofits skews disproportionately against conservative organizations.”
For an organization to be considered a not-for-profit charity, it must 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,” according to a 1954 law known as the Johnson Amendment.
The IRS widely publicizes warnings that violators could be subject to monetary penalties and the revoking of their tax-exempt status.
The plaintiffs also point out that since the U.S. Supreme Court’s “Citizens United” decision in 2010, all for-profit corporations and all nonprofits organized under any section other than 501(c)(3) may freely support or oppose candidates for public office in line with the First Amendment.
The result is an unfair and unequal application of the law, the plaintiffs allege.
The complaint was filed on Aug. 28 in the United States District Court for the Eastern District of Texas, Tyler Division.
The plaintiffs in the case are the National Religious Broadcasters, Sand Springs Church, the First Baptist Church Waskom, and the Intercessors for America, a national prayer group.
The IRS did not respond to a request for comment by publication time.
One of the attorneys for the plaintiffs, David Kallman of the Kallman Legal Group, told The Epoch Times: “We are not asking the court to restrict the rights of ... churches and other liberal organizations, even though they continuously violate the Johnson Amendment without repercussions from the IRS.
“We just want the same standard to be applied to all churches and 501(c)(3)s. If the law is not enforced in the same way against everyone, then it also violates the constitutional principle of equal protection under the law.”
The plaintiffs are seeking a declaratory judgment that the Johnson Amendment is unconstitutional and injunctive relief against the IRS to prohibit the continued application of the amendment to political speech.
They contend that the law substantially burdens their right to the free exercise of their religion because it thwarts their ability to inform others of how a candidate’s position squares with the teachings of the Bible.
The plaintiffs also request a declaratory judgment that the IRS is violating the Religious Freedom Restoration Act of 1993.
Lead counsel for the plaintiffs, Michael Farris, told The Epoch Times that a lot of churches may choose to not get involved in politics.
“Yet it is untenable under the First Amendment for government to shut down some voices in this country that are seeking to speak the truth,” he said.
“We live in a time where we benefit from more speech, not less speech.”
