A federal judge has dismissed a lawsuit that sought to overturn longstanding restrictions preventing churches from endorsing political candidates, dealing a setback to conservative groups who had anticipated a favorable ruling.
The case came as the Internal Revenue Service had recently signaled a shift in its enforcement approach, agreeing to a settlement that would allow churches greater latitude to voice support for candidates. That agreement had fueled expectations among conservative legal advocates that courts might strike down the underlying restriction entirely.
The tax code has long prohibited tax-exempt organizations, including churches, from engaging in direct political endorsements. Violating the rule risks loss of tax-exempt status. The restriction is enforced through IRS review of organizations' activities and donor complaints.
Conservative advocates have argued the ban infringes on free speech and religious liberty rights. They contended that if secular nonprofits can discuss elections and candidates, churches should face no greater restrictions when their members express political views from the pulpit or in official communications.
The judge's dismissal indicates that despite the IRS settlement—which appeared to signal the agency's openness to a more permissive interpretation—the underlying legal challenge faced significant hurdles. Courts have historically been reluctant to strike down tax-code provisions regulating nonprofit conduct as a condition of tax-exempt status.
The ruling does not affect the IRS settlement itself, which remains in place and allows certain forms of candidate discussion by religious organizations. However, the dismissal means that the broader constitutional question about whether churches have a right to endorse candidates without jeopardizing their tax status remains unresolved.
Comments