Federal Judge Dismisses Lawsuit Over Nonprofit Political Speech

Ruling upholds Johnson Amendment restrictions on tax-exempt groups' political activities

Apr. 10, 2026 at 2:25am

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A dimly lit, cinematic painting of an empty courtroom with wooden benches and a judge's bench in the background, the space bathed in warm, diagonal sunlight and deep shadows, conveying a sense of solemnity and judicial gravity.The dismissal of a lawsuit challenging political speech restrictions for tax-exempt groups underscores the ongoing legal debate over the Johnson Amendment.Tyler Today

A federal judge in Tyler, Texas has dismissed a challenge to the Johnson Amendment, which prohibits tax-exempt organizations from participating or intervening in political campaigns. The National Religious Broadcasters and two East Texas churches filed suit against the IRS, arguing the provision violates First Amendment rights, but the judge ruled the court lacked jurisdiction to block enforcement of the tax rules.

Why it matters

The Johnson Amendment has been a source of debate, with some religious organizations seeking to overturn the restriction on political activity in order to have more freedom to endorse candidates or engage in other partisan activities. This ruling upholds the current law, at least in this particular case.

The details

U.S. District Judge J. Campbell Barker rejected a proposed consent agreement between the plaintiffs and the IRS that would have gutted the Johnson Amendment provision in the tax code. The judge said the challenge sought relief that would directly affect organizations' tax-exempt status, which is outside the court's jurisdiction. The opinion noted alternative routes for the plaintiffs, such as filing a refund suit after a tax is assessed or seeking a pre-tax declaration in federal court.

  • The lawsuit was filed in the U.S. District Court for the Eastern District of Texas.
  • The federal judge issued the dismissal ruling last month (March 2026).

The players

National Religious Broadcasters

A Christian media organization that filed the lawsuit against the IRS.

Sand Springs Church

An East Texas church that joined the lawsuit against the IRS.

First Baptist Church Waskom

Another East Texas church that joined the lawsuit against the IRS.

U.S. District Judge J. Campbell Barker

The federal judge who dismissed the lawsuit, ruling the court lacked jurisdiction.

Internal Revenue Service (IRS)

The government agency that enforces tax-exempt status rules, named as the defendant in the lawsuit.

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What they’re saying

“The opinion noted alternative routes, including filing a refund suit after a tax is assessed or a pre-tax declaration in federal court.”

— U.S. District Judge J. Campbell Barker, Federal Judge

What’s next

The plaintiffs may pursue alternative legal avenues, such as filing a refund suit or seeking a pre-tax declaration in federal court, to challenge the Johnson Amendment restrictions.

The takeaway

This case highlights the ongoing debate over the Johnson Amendment and the limits it places on political speech by tax-exempt organizations. While the current ruling upholds the law, the plaintiffs may explore other legal options to challenge the restrictions.