Top Takeaway: The Johnson Amendment, the federal law protecting nonprofit nonpartisanship since 1954, is preserved. On March 31, 2026, a federal judge in Texas dismissed the case NRB v. Bessent.
What is the Johnson Amendment?
The Johnson Amendment, a federal law approved by Congress with strong bipartisan support more than 70 years ago, prohibits charitable nonprofits, including houses of worship, from endorsing or opposing candidates for public office; our work must be nonpartisan.
The Amendment is part of the United States tax code that defines how nonprofits must operate (nonprofits are designed as 501c3 in the tax code). It helps ensure that organizations dedicated to the public good remain above the political fray.
Related Resource: What is the Johnson Amendment and why does it matter?
The Minnesota Council of Nonprofits (MCN) believes that the Johnson Amendment is the critical foundation of both the nonprofit sector and democracy by ensuring nonprofits provide trusted, nonpartisan information about elections and candidates, rather than endorsing political candidates.
What happened in the case?
In July 2025, the Internal Revenue Service (IRS), the National Religious Broadcasters (NRB), and two Texas churches proposed a legal settlement in NRB v. Bessent. The agreement would have:
- Declared the Johnson Amendment unconstitutional
- Prevented enforcement of the law against the churches involved
However, on March 31, 2026, the court dismissed the case, citing limits under the Tax Anti-Injunction Act (AIA), which restricts courts from intervening in certain tax-related matters prior to enforcement.
As a result, the proposed settlement was not approved, and the Johnson Amendment remains enforceable. Nonpartisanship within nonprofits stands (for now).
What’s next and why does this matter?
MCN is encouraged by this initial ruling, which preserves nonprofits’ ability to carry out their work as trusted, nonpartisan community institutions. By dismissing the case and rejecting the proposed settlement, the court maintained a clear boundary between charitable work and partisan politics.
This matters because any potential weakening or overturning of the Johnson Amendment would have far-reaching consequences. It could erode confidence in nonprofits as neutral service providers, politicize our work, jeopardize donations and volunteer engagement, and create widespread legal and operational uncertainty. Nonprofits serve people—not political parties—and that distinction is foundational to both the sector and our democracy.
At the same time, because the case was dismissed on procedural grounds under the Tax Anti-Injunction Act (AIA), rather than on the merits, the plaintiffs may pursue other legal avenues to challenge the Johnson Amendment.
The Minnesota Council of Nonprofits, in partnership with the National Council of Nonprofits, will continue to monitor developments and advocate for the preservation of nonprofit nonpartisanship.