First Amendment Protection Act

First Amendment Protection Act - Establishes a cause of action that may be brought against a federal executive agency officer or employee who, in the course of an investigation, audit, decision to disclose any record, or decision to grant a license, permit, or recognition of tax exempt status, discriminates against a person's or group's political or religious viewpoint or affiliation in violation of the First Amendment's guarantee of freedom of speech.

Defines "record" as any item, collection, or grouping of information about an individual or group that: (1) is maintained by an executive agency, including education, financial transactions, medical information, tax information, address, and criminal or employment history; and (2) contains an individual's name or the identifying number, symbol, or other identifying particular assigned to the individual, such as a finger or voice print or a photograph.

Permits a person or group aggrieved of such a violation to bring a civil action in federal court against the officer or employee (or former officer or employee) for damages or other legal or equitable relief. Allows the court to include the retirement benefits of such an officer or employee in the amount of any damages awarded.

Authorizes the head of an executive agency, if a court determines that an officer or employee of the agency has violated this Act, to terminate such officer or employee and such officer's or employee's benefits, including retirement benefits, without cause.

Provides for such cause of action and termination authority to apply to conduct that occurred before the enactment of this Act.

Expands the categories of nonprofit organizations authorized to file a pleading with a federal court for a declaratory judgment regarding their qualification for tax-exempt status (including any revocation of or change in qualification) to include: (1) civic leagues or organizations; (2) labor, agricultural, or horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues.