When last we spoke about National Religious Broadcasters, et. al. v. Danny Werfel and the Internal Revenue Service, I told you that the plaintiffs had filed a motion for summary judgment seeking a declaration that the Johnson Amendment — the provision in IRC 501(c)(3) that prohibits (c)(3)s from endorsing or opposing a candidate for office — is unconstitutional as applied to churches and religious broadcasters. Despite the very poor articulation, I opined that the plaintiffs should win because the Johnson Amendment infringes upon the plaintiff’s free exercise of religion. And in another post, I opined that the infringement cannot be remedied by the approach endorsed by Regan v. Taxation with Representation without infringing on the free exercise of religion:
