Electioneering Case Dismissed For Lack of Jurisdiction
Court says effort to overturn ‘Johnson Amendment’ for churches is barred by Tax Anti-Injunction Act
The case filed by the National Religious Broadcasters and two churches to invalidate the prohibition against charities’ participation in elections has been dismissed by a Federal District Court in Texas. The case has been dismissed even though the plaintiffs and the Internal Revenue Service had agreed to a consent decree under which the IRS would not enforce the statute against the two churches.
The Court said it had no jurisdiction to decide the case under the Tax Anti-Injunction Act and the Declaratory Judgment Act.
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