Regan v. Taxation With Representation of Washington (1982)
- Docket
- 81-2338
- Decided
- 1982-01-01
Summary
Question: Does the IRS violate the First Amendment by denying 501(c)3 tax-deduction privileges to non-profit groups that participate in "substantial lobbying"? Does the IRS violate the equal protection component of the Fifth Amendment by denying 501(c)3 tax-deduction privileges to non-profit groups that participate in "substantial lobbying"? Conclusion: No and no. Justice William H. Rehnquist authored the opinion for a unanimous court. Allowing a non-profit to solicit tax-deductible donations is a form of paying for its operations. Pointing to its decision in Cammarano v. United States , the Court maintained that "Congress is not required by the First Amendment to subsidize lobbying." The federal government does not have to sponsor every activity that the First Amendment protects, and its choice to sponsor one type of activity does not force it to sponsor every related type of activity. The federal government can choose to support veterans' lobbying organizations without also having to fund the lobbying of other groups. Non-profit groups interested in offering tax-deductions to donors can separate with the parts of the organization engaged in lobbying.