Friday, August 23, 2013

FFRF Has Standing To Challenge Differential Form 990 Requirements

In Freedom From Religion Foundation v. Werfel, (WD WI, Aug. 22, 2013), a Wisconsin federal district court held that the Freedom From Religion Foundation has standing to challenge on Establishment Clause and equal protection grounds the Internal Revenue Service's requirement that secular non-profits file an annual report on Form 990, while churches are not required to file. However the court concluded preliminarily that FFRF is unlikely to be harmed in the future by the requirement that secular non-profits (unlike churches) must file detailed Form 1023 and pay a fee in order to apply for tax exempt status.  FFRF has already filed its application and will not be required to do so again.

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