Law Matters - Episode 28

In Episode 28, attorneys Kutzer and Olson discuss the Johnson Amendment, a 1952 modification to the Internal Revenue Code (IRC), and a settlement agreement ultimately reached between both parties to the suit. Essentially, the amendment requires tax-exempt 501(c)(3) organizations, including churches, to refrain from certain political activities, namely participating in political campaigns or endorsing candidates, or risk their tax-exempt status.

Listen and learn more about the history and circumstances resulting in the Johnson Amendment to the IRC, the scope of the amendment in relation to the First Amendment of the Constitution, and the typical outcome when requesting a settlement agreement be converted into a court order.

The two attorneys describe how the amendment requires monitoring speech to be enforced, explaining why this action interferes with the First Amendment and unnecessarily entangles the government with religion, and why it could lead to decisions that prefer one organization over another depending on its political views. The case is National Religious Broadcasters, et al. v Billy Long, in his Official Capacity as Commissioner of the Internal Revenue Service (IRS).