Department of Justice Files Brief in Johnson Amendment Legal Challenge

The U.S. Department of Justice has submitted a brief to the 5th U.S. Circuit Court of Appeals regarding a legal challenge to the Johnson Amendment, a 1954 federal law that restricts nonprofit organizations from endorsing political candidates. The case, National Religious Broadcasters et al. v. Scott Bessent et al., involves several Christian groups and congregations seeking to prevent the IRS from enforcing these restrictions against religious speech.

In 2025, the IRS had entered into a joint motion agreeing not to revoke the tax-exempt status of religious organizations when leaders endorse political candidates. However, U.S. District Judge J. Campbell Barker previously ruled against the plaintiffs, citing the Anti-Injunction Act and the Declaratory Judgment Act, which limit judicial intervention in tax-related matters. While the DOJ largely supports the judge's ruling, its recent brief argues that the court should consider an exception to the Anti-Injunction Act, noting that enforcement of the amendment against certain religious speech could conflict with the church autonomy doctrine.