National Religious Broadcasters, Intercessors for America, and two churches filed suit against the IRS in the U.S. District Court for the Eastern District of Texas, arguing that the Johnson Amendment violates their 1st Amendment rights to freedom of speech and religion, among other claims. The lawsuit was filed in 2024, while former President Biden was in office.

The IRS initially sought to dismiss the suit, countering that § 501(c)(3) does not restrict a constitutionally protected activity; rather it sets eligibility requirements for an organization to receive a government subsidy via the tax system. The IRS noted in a December 2024 brief that “[p]laintiffs remain free to intervene in political campaigns if they so choose even if they cannot receive tax-exempt status and tax-deductible contributions under Section 501(c)(3).”

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