News & Analysis as of August 3, 2025

First Amendment › Free Speech › Tax Exemptions

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The First Amendment to the United States Constitution prohibits the government from making laws respecting the establishment of religion, prohibiting the free exercise of religion, abridging the freedom of speech... more +

The First Amendment to the United States Constitution prohibits the government from making laws respecting the establishment of religion, prohibiting the free exercise of religion, abridging the freedom of speech or the press, preventing citizens from peacefully assembling, or interfering with citizens' ability to petition the government for redress of their grievances. The First Amendment is one of the most sacred aspects of the American legal tradition and has spawned a vast body of jurisprudence and commentary. less -

IRS Permits Politics from the Pulpit

Stinson LLP on 7/16/2025

In a joint motion filed on July 7 in the U.S. District Court for the Eastern District of Texas, the Internal Revenue Service (IRS) stated that religious organizations may speak about political campaigns and candidates to...more

IRS Agrees That Political Speech Is Permitted in Houses of Worship

McGlinchey Stafford on 7/10/2025

The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more

Churches Can Now Endorse Political Candidates Without Losing Tax-Exempt Status

Bass, Berry & Sims PLC on 7/9/2025

On July 7, the Internal Revenue Service (IRS) overturned an over 70-year-old interpretation of the Internal Revenue Code via a federal court filing in the U.S. District Court for the Eastern District of Texas, which now...more

Top First Amendment Cases of the 2024-2025 Supreme Court Term

Carlton Fields on 7/2/2025

The U.S. Supreme Court in its 2024–25 term continued to robustly protect religious liberty under the First Amendment but retreated from core First Amendment principles in two cases involving the internet....more

New York State Codifies the Johnson Amendment

Proskauer - Not for Profit/Exempt... on 11/12/2019

On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more

Is It the End of the Johnson Amendment as We Know It?

Proskauer - Not for Profit/Exempt... on 3/3/2017

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more

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