Litigation Update

On this edition, we open up the docket and get an update on the variety of court cases that impact tax-exempt organizations and their ability to advocate on the issues they care about. And to help with that, we're joined once again by friend of the pod Emma Olson Sharkey from Elias Law Group to help demystify what's happening in the courts and how it might impact you and your work.

Attorneys for this episode

Brittany Hacker Leonard Tim Mooney Emma Olson Sharkey – Elias Law Group

Shownotes

501(c)(4) political activity

Freedom Path, Inc. v. IRS (D.D.C.)

Memorial Hermann Accountable Care Organization v. CIR (5th Cir)

Administrative law

Loper Bright Enterprises v. Raimondo (2024)

Johnson Amendment and 501(c)(3) partisan activity

National Religious Broadcasters v. Long (EDTX)

https://www.councilofnonprofits.org/pressreleases/federal-court-decide-legal-settlement-impacting-70-year-old-federal-law-protecting-0

Ballot measure process cases

Montana - Kendrick v. Knudsen - https://statecourtreport.org/our-work/analysis-opinion/proposed-ballot-measure-would-limit-montana-legislature-burdening-direct

Arkansas - https://arkansasadvocate.com/2025/11/19/judge-issues-injunction-against-arkansas-direct-democracy-laws/

Montana - Ellingson v. State: https://archive.legmt.gov/content/Committees/Interim/2023-2024/State-Administration-and-Veterans-Affairs/Meetings/Sept.5.24/Tab-11-Admin-Rule-Review-Litigation-Update/September-2024-Litigation-Update.pdf

Florida[GU2] - https://floridaphoenix.com/2026/02/20/federal-ruling-in-florida-ballot-initiative-restriction-challenge-could-have-national-implications/

Oklahoma - McVay et al. v. Cockroft and Drummond: https://www.lwv.org/legal-center/mcvay-v-cockroft

Missouri - Missouri et al v. Von Glahn et al: https://www.democracydocket.com/cases/missouri-congressional-redistricting-referendum-challenge/