Austin v. Michigan Chamber of Commerce (1990) upheld against a First
Amendment challenge a law prohibiting nonprofit corporations from using
general revenues for politics.
Corporations (First Amendment Rights)
Corporate speech refers to the rights of corporations to advertise their products and to speak to matters of public concern.
Commercial speech, as manifested through advertising, and political speech in the form of contributions and expenditures on behalf of candidates and political issues must be considered in assessing whether a corporation has the same rights under the First Amendment as people.
Regulation of commercial speech must survive intermediate scrutiny to pass constitutional muster, but political speech of a corporation must survive strict scrutiny.
Following are Supreme Court cases involving corporate speech and the First Amendment.
The Supreme Court in 1982 declined to rule that religious liberty
guaranteed in the First Amendment allowed an Amish farmer to not pay Social
Security taxes on behalf of his workers because of his religious beliefs.
In United States v. Lee, the Court ruled it would be problematic to create
a religious liberty exception for taxes.