Regan v. Taxation With Representation
United States Supreme Court
461 U.S. 540 (1983)
A federal law prohibited organizations seeking nonprofit status under 26 U.S.C. § 501(c)(3) from engaging in substantial efforts to influence legislation. Taxation With Representation (TWR) (plaintiff) brought suit against the Secretary of the Treasury (defendant), claiming that the prohibition violated its First Amendment rights. The district court ruled in favor of the Secretary, and the appellate court reversed. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Rehnquist, J.)
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