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Constitutional Law Keyed to Stone
Regan v. Taxation With Representation of Washington
Citation:
461 U.S. 540 (1983)Facts
Taxation With Representation of Washington (TWR) was a nonprofit corporation formed to promote what it considered the “public interest” in federal taxation by advocating before Congress, the Executive Branch, and the Judiciary. TWR was created to take over the operations of two other nonprofit corporations: Taxation With Representation Fund, which had § 501(c)(3) status and published a journal and engaged in litigation; and Taxation With Representation, which had § 501(c)(4) status and attempted to influence legislation. TWR applied for tax-exempt status under § 501(c)(3), which would allow it to receive tax-deductible contributions, but the IRS denied the application because a substantial part of TWR’s activities would consist of attempting to influence legislation, which is prohibited under § 501(c)(3). TWR challenged this denial, arguing that the prohibition against substantial lobbying violated its First Amendment rights and the equal protection component of the Fifth Amendment, particularly since veterans’ organizations under § 501(c)(19) could receive tax-deductible contributions while engaging in substantial lobbying.
#Issue:
Does the prohibition against substantial lobbying by § 501(c)(3) organizations violate the First Amendment or the equal protection component of the Fifth Amendment’s Due Process Clause?
#Holding:
No, the prohibition against substantial lobbying by § 501(c)(3) organizations does not violate either the First Amendment or the equal protection component of the Fifth Amendment’s Due Process Clause.
#Concurring Opinions:
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