Regan, Secretary of the Treasury, et al. v. Taxation With Representation of Washington (461 U.S. 540)
U.S. Supreme Court · decided May 23, 1983 · Supreme Court Database (Spaeth)
- Citation
- 461 U.S. 540 · 103 S. Ct. 1997
- Decided
- May 23, 1983
- Term
- October Term 1982
- Vote
- 9–0
- Majority author
- Justice Rehnquist
- Issue area
- First Amendment
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
Opinion excerpt
Justice Rehnquist delivered the opinion of the Court. Appellee Taxation With Representation of Washington (TWR) is a nonprofit corporation organized to promote what it conceives to be the “public interest” in the area of federal taxation. It proposes to advocate its point of view before Congress, the Executive Branch, and the Judiciary. This case began when TWR applied for tax-exempt status under § 501(c)(3) of the Internal Revenue Code, 26 U. S. C. § 501(c)(3). The Internal Revenue Service denied the application because it appeared that a substantial part of TWR’s activities would consist of attempting to influence legislation, which is not permitted by § 501(c)(3). TWR then brought this suit in District Court against the appellants, the Commissioner of Internal Revenue, the Secretary of the Treasury, and the United States, seeking a declaratory judgment that it qualifies for the exemption granted by § 501(c)(3). It claimed the prohibition against substantial lobbying is unconstitutional under the First Amendment and the equal protection component of the Fifth Amendment’s Due Process Clause. The District Court granted summary judgment for appellants. On appeal, the en banc Court of Appeals for the District of Columbia Circuit reversed, holding that § 501(c)(3) does not violate the First Amendment but does violate the Fifth Amendment. 219 U. S. App. D. C. 117, 676 F. 2d 715…
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