In this episode of the Napa Legal Podcast, Frank DeVito is joined by Tyler Martinez, the Director of Litigation at the National Taxpayers Union Foundation (NTUF), to discuss active lawsuits implicating the Johnson Amendment, and other related tax law issues that impact nonprofit organizations.

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Key Moments:

0:40 Introduction

1:50 What is the Johnson Amendment, and how does it impact churches and religious organizations?

3:40 Are churches recognized as nonprofits, or is that a status that the government bestows upon them?

5:56 Are there Constitutional issues with the Johnson Amendment? Tyler explains how the law implicates First Amendment rights.

7:15 The basics of a key case National Religious Broadcasters v. Commissioner.

9:54 The latest developments in the case

16:53 A relevant Supreme Court case, National Federation of Independent Business v. Sebelius, that involved the Affordable Care Act.

19:51 What happens next in this currently active lawsuit challenging the Johnson Amendment?

25:33 The growing problem of legislatures hiding problematic laws in the tax code.