A new case has been filed that may be the vehicle to challenge the Tax Code limitations on lobbying and electioneering for charities. According to reports in the EO Tax Journal, a petition for declaratory judgment has been filed in Students and Academics for Free Expression, Speech and Political Action in Campus Education, Inc. v. Commissioner of Internal Revenue (SAFE SPACE) in the Tax Court. (Docket No. 4261-24X, filed March 18.) The Organization filed an application for 501(c)(3) charitable exemption claiming it intended to participate directly in election activity, despite the so-called Johnson amendment that prohibits charities from supporting or opposing candidates for public office,...