National Religious Broadcasters v. Bessent

Case Overview

National Religious Broadcasters, Intercessors for America, and two Texas churches (Sand Springs Church and First Baptist Church Waskom) sued to challenge the Johnson Amendment, the 1954 provision conditioning 501(c)(3) tax exemption on not participating or intervening in political campaigns. Plaintiffs argued it violates the First Amendment facially and as applied to churches. In 2025 the parties reached a PROPOSED SETTLEMENT under which religious 501(c)(3) entities could endorse candidates in certain circumstances, characterizing such endorsements as the equivalent of family discussions concerning politics.