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Regan v. Taxation With Representation

United States Supreme Court
461 U.S. 540 (1983)

Written by Sean Carroll, JD

Facts

Taxation With Representation (TWR) (plaintiff) was a nonprofit organization that applied for tax-exempt status under 26 U.S.C. §501(c)(3). That status was important because it not only made an organization tax-exempt, but also made charitable contributions to the organization tax-deductible for the donor. But §501(c)(3) organizations could not engage in substantial efforts to influence legislation. Because TWR intended to advocate its message using various methods, including lobbying, its application was denied. If a nonprofit was precluded from §501(c)(3) status because of lobbying, it could still be tax-exempt under §501(c)(4) but charitable contributions would not be deductible. Wanting to be able to use tax-deductible contributions to fund all of its activities, TWR brought suit against the secretary of the treasury (defendant), claiming that §501(c)(3)’s prohibition on lobbying violated the First Amendment. The district court ruled in favor of the secretary, and the appellate court reversed. The United States Supreme Court granted certiorari.

Rule of Law

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Issue

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Holding and Reasoning (Rehnquist, J.)

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