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NATIONAL FEDERATION OF REPUBLICAN ASSEMBLIES, ALABAMA REPUBLICAN ASSEMBLY, MOBILE REPUBLICAN ASSEMBLY, HOWARD JARVIS TAXPAYERS ASSOCIATION, HOWARD JARVIS TAXPAYERS ASSOCIATION POLITICAL ACTION COMMITTEE, LIBERTARIAN NATIONAL COMMITTEE, and PAUL HAUGHTON, Plaintiffs v. UNITED STATES OF AMERICA, JOHN D. ASHCROFT, In his official capacity as the United States Attorney General PAUL H. O'NEILL, In his official capacity as the Secretary of the Treasury and DAVID A. YORK, In his official capacity as the United States Attorney for the Southern District of Alabama Defendants In accordance with Federal Rule of Ci

DECLARATORY JUDGMENT

RICHARD W. VOLLMER, JR., United States District Judge

In accordance with the court's order entered on the same date as the date of this judgment, the court hereby DECLARES that Internal Revenue Code § 527(j) is:

(1) CONSTITUTIONAL TO THE EXTENT THAT it requires disclosure of contributions in connection with federal electoral advocacy;

(2) UNCONSTITUTIONAL TO THE EXTENT THAT it requires disclosure of expenditures in connection with federal electoral advocacy; and

(3) UNCONSTITUTIONAL TO THE EXTENT THAT it requires disclosure of contributions and expenditures in connection with state and/or local electoral advocacy.

Defendants, their employees, agents, and all persons acting at defendants' request or direction are hereby ENJOINED from enforcing the herein-declared unconstitutional portions of I.R.C. § 527(j).

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NATIONAL FEDERATION OF REPUBLICAN ASSEMBLIES v. U.S., (S.D.Ala. 2002)
(Aug 27, 2002)