Top Takeaway: The Johnson Amendment, the federal law protecting nonprofit nonpartisanship since 1954, is preserved. On March 31, a federal judge in Texas dismissed the case; on April 22, an appeal of the dismissed case was filed.
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. On April 3, the IRS responded by “announcing plans to develop and issue additional guidance on the application of the Johnson Amendment to religious organizations.”
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.
April 22 update
National Religious Broadcasters filed a notice of appeal on April 22 to the Fifth Circuit Court of Appeals less than one month after a federal district court dismissed a proposed legal settlement between the plaintiffs and the Internal Revenue Service (IRS) that would have barred enforcement of a federal law protecting nonprofits from partisan politics. On March 31, the district court dismissed the case on jurisdictional grounds, holding that the Anti-Injunction Act barred the lawsuit.
While the legal settlement would have applied only to the two churches involved in the case, it nonetheless threatened to weaken a critical federal law, known as the Johnson Amendment, that for over 70 years has protected charitable and religious nonprofits from partisan political activity. This law ensures that 501(c)(3) organizations—including churches, food banks, and community nonprofits—can focus on their missions without political interference. More than 1,800 nonprofits signed a national letter, warning that weakening this law invites partisan interests into nonprofit spaces, distorts priorities, and jeopardizes long-standing community trust.
The National Council of Nonprofits, along with MCN, applauded the district court’s decision to dismiss the lawsuit. Our partners at the National Council of Nonprofits will closely monitor developments as the case is reviewed by the appeals court.