Blab Politics
Congressmen Seek to Reopen Church-Tax Law Challenge in Fifth Circuit
Two Republican members of Congress filed an amicus brief on July 14, 2026 asking the U.S. Court of Appeals for the Fifth Circuit to revive a lawsuit that challenges the 1954 Johnson Amendment, a provision of the Internal Revenue Code that bars tax‑exempt churches and other 501(c)(3) organizations from endorsing or opposing political candidates.
The brief, submitted by Representative Jeff Crank of Colorado and a second Republican congressman, argues that the Anti‑Injunction Act (AIA) should not apply to the case and that the Johnson Amendment violates the First Amendment’s free‑speech and free‑exercise clauses. The amici are represented by the American Center for Law and Justice.
The lawsuit, National Religious Broadcasters v. Bessent, was dismissed by a district court judge on March 31, 2026. The judge held that the IRS lacked authority to approve a proposed consent decree that would have allowed churches to communicate about politics with members of their congregation without risking their tax‑exempt status. The judge said approving the decree would have violated the AIA, which prohibits lawsuits that could interfere with the IRS’s collection of taxes. Because the decree was never approved, the settlement never took effect.
The Johnson Amendment, named after Senator Lyndon B. Johnson, has been in force since 1954. It remains in effect for the November 3, 2026 election, continuing to restrict churches from publicly supporting or opposing candidates. The amendment is a key part of the tax code’s regulation of 501(c)(3) organizations, which include churches, charities, and universities.
In their brief, the congressmen contend that the AIA’s application in this case “stretches those statutes far beyond their text and purpose, converting every challenge to a regulatory condition housed in the Code into an impermissible tax suit.” They further argue that the Johnson Amendment’s restrictions on political expression are unconstitutional, asserting that the government cannot condition continued tax‑exempt status on the surrender of core First Amendment freedoms.
The Fifth Circuit’s jurisdiction covers federal district courts in Texas, Louisiana, and Mississippi. The court has previously addressed cases involving the Johnson Amendment, but the current brief seeks to broaden the scope of constitutional review for tax‑exempt organizations.
The brief does not provide new facts about churches’ political activities; it focuses on legal arguments regarding the AIA and the First Amendment. The case remains pending, and no decision has yet been issued by the Fifth Circuit. The brief’s filing does not change the status of the March 31 dismissal, but it invites the appellate court to reconsider the legal framework that governed the earlier decision.
If the Fifth Circuit accepts the brief, it could open the door for churches and other 501(c)(3) entities to challenge the Johnson Amendment and related tax‑exempt restrictions in federal court. Until a ruling is made, churches must continue to comply with the existing prohibition on political endorsements.
At present, the IRS has not announced new guidance that would alter the application of the Johnson Amendment. The brief’s impact will depend on the Fifth Circuit’s interpretation of the AIA and the First Amendment. The outcome could influence how tax‑exempt religious organizations engage in political discourse in the run‑up to the 2026 election.
The brief is filed under case number 26‑40237, and the congressmen’s arguments are part of the broader debate over the intersection of religion, politics, and tax law in the United States.
The brief, submitted by Representative Jeff Crank of Colorado and a second Republican congressman, argues that the Anti‑Injunction Act (AIA) should not apply to the case and that the Johnson Amendment violates the First Amendment’s free‑speech and free‑exercise clauses. The amici are represented by the American Center for Law and Justice.
The lawsuit, National Religious Broadcasters v. Bessent, was dismissed by a district court judge on March 31, 2026. The judge held that the IRS lacked authority to approve a proposed consent decree that would have allowed churches to communicate about politics with members of their congregation without risking their tax‑exempt status. The judge said approving the decree would have violated the AIA, which prohibits lawsuits that could interfere with the IRS’s collection of taxes. Because the decree was never approved, the settlement never took effect.
The Johnson Amendment, named after Senator Lyndon B. Johnson, has been in force since 1954. It remains in effect for the November 3, 2026 election, continuing to restrict churches from publicly supporting or opposing candidates. The amendment is a key part of the tax code’s regulation of 501(c)(3) organizations, which include churches, charities, and universities.
In their brief, the congressmen contend that the AIA’s application in this case “stretches those statutes far beyond their text and purpose, converting every challenge to a regulatory condition housed in the Code into an impermissible tax suit.” They further argue that the Johnson Amendment’s restrictions on political expression are unconstitutional, asserting that the government cannot condition continued tax‑exempt status on the surrender of core First Amendment freedoms.
The Fifth Circuit’s jurisdiction covers federal district courts in Texas, Louisiana, and Mississippi. The court has previously addressed cases involving the Johnson Amendment, but the current brief seeks to broaden the scope of constitutional review for tax‑exempt organizations.
The brief does not provide new facts about churches’ political activities; it focuses on legal arguments regarding the AIA and the First Amendment. The case remains pending, and no decision has yet been issued by the Fifth Circuit. The brief’s filing does not change the status of the March 31 dismissal, but it invites the appellate court to reconsider the legal framework that governed the earlier decision.
If the Fifth Circuit accepts the brief, it could open the door for churches and other 501(c)(3) entities to challenge the Johnson Amendment and related tax‑exempt restrictions in federal court. Until a ruling is made, churches must continue to comply with the existing prohibition on political endorsements.
At present, the IRS has not announced new guidance that would alter the application of the Johnson Amendment. The brief’s impact will depend on the Fifth Circuit’s interpretation of the AIA and the First Amendment. The outcome could influence how tax‑exempt religious organizations engage in political discourse in the run‑up to the 2026 election.
The brief is filed under case number 26‑40237, and the congressmen’s arguments are part of the broader debate over the intersection of religion, politics, and tax law in the United States.
