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

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).