Cert. Filed In Challenge To Political Activity Constraints On Non-Profits

Last week, a petition for certiorari (full text) was filed with the U.S. Supreme Court in Catholic Answers, Inc. v. United States, (filed 10/21/2011). In the case, the 9th Circuit (full text of opinion) dismissed as moot a Catholic organization's challenge to the constitutionality of Section 4955 of the Internal Revenue Code. That section imposes an excise tax on political expenditures made by Section 501(c)(3) non-profit organizations.  At issue were expenditures made by Catholic Answers on a 2004 E-letter critical of the views of Sen. John Kerry, the 2004 Democratic nominee for President of the United States. The E-letter also criticized Kerry's taking of communion at an African Methodist Episcopal church. After excise taxes were imposed, Catholic Answers filed a complaint seeking a tax refund. The IRS then abated and returned the excise taxes. Catholic Online reviews the background of the case in an opinion piece.