Exhibit 437

Branch Ministries v. Rossotti, 211 F.3d 137 (D.C. Cir.)

Exhibit 437 · Court opinion

Branch Ministries v. Rossotti, 211 F.3d 137 (D.C. Cir.)

for the first time in its history, it revoked a bona fide church's tax-exempt status because of its involvement in politics.

Upheld the IRS revocation of the Church at Pierce Creek's exemption after it placed full-page newspaper advertisements before the 1992 election urging Christians not to vote for Bill Clinton. Describes the Church Audit Procedures Act as special restrictions on investigating churches. Rejected the church's selective-enforcement claim, which pointed to reports of pulpit endorsements of Democratic candidates.

Source: U.S. Court of Appeals for the D.C. Circuit
Date: 12 May 2000
Quoted from: Slip op., introduction
Grade: Primary record
Document: https://www.gpo.gov/fdsys/pkg/USCOURTS-caDC-99-05097/pdf/USCOURTS-caDC-99-05097-0.pdf
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.8: Primary record On 7 July 2025 the IRS and the plaintiffs in National Religious Broadcasters v. Long jointly asked a federal court to declare that a house of worship speaking to its congregation through its customary channels on matters of faith, in connection with religious services, does not participate or intervene in a political campaign under 26 U.S.C. § 501(c)(3). On 31 March 2026 the court dismissed the case without prejudice for lack of subject-matter jurisdiction, without reaching the merits, and the plaintiffs noticed an appeal on 22 April 2026.