Regan v. Taxation With Representation
United States Supreme Court
461 U.S. 540 (1983)
Relevant factsFree
Federal law barred organizations with 501(c)(3) tax-exempt status from engaging in substantial efforts to influence legislation. Taxation With Representation (TWR) (plaintiff) sued the Secretary of the Treasury (defendant), arguing the restriction violated its First Amendment rights. The district court sided with the government, the court of appeals reversed, and the Supreme Court granted certiorari.
IssueFree
Whether barring a tax-exempt nonprofit organization from substantial lobbying efforts violates the First Amendment.