BakerHostetler: Court Holds IRS 501(c)(4) Political Activity Rule Unconstitutional (2025)

Other · U.S. District Court for the District of Columbia (Cooper, J.); reported by BakerHostetler · September 30, 2025

BakerHostetler law firm, November 2025: reports that a federal court in Washington, D.C. held in September 2025 that the IRS's political-activity test for 501(c)(4) groups was unconstitutionally vague as applied to Freedom Path. The ruling covers that group only.

the IRS rule on political activity by 501(c)(4) groups was unconstitutionally vague as applied to that organization

Official source

BakerHostetler law firm, November 2025: reports that a federal court in Washington, D.C. held in September 2025 that the IRS's political-activity test for 501(c)(4) groups was unconstitutionally vague as applied to Freedom Path. The ruling covers that group only.

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