Form 13909 at a glance
What it is: Form 13909, Tax-Exempt Organization Complaint (Referral), is a form for which the information provided will help the Internal Revenue Service (IRS) determine if there has been a violation of federal tax law.
Where and when to file: The completed form, along with any supporting documentation, may be mailed to IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027 or emailed to eoclass@irs.gov. Disclaimer Notice: Your email submission of Form 13909 and attachments are not encrypted for security.
A filled-in Form 13909 example: a volunteer reports a tax-exempt organization
How to fill out Form 13909, box by box
Referred Organization Information
In boxes 1 to 5 (Name of referred organization, Street address, City, State, ZIP code), provide the current name and address of the organization. If the organization has used prior or multiple name(s) or address(es), also provide that information.
In box 6, Date of referral, enter the date you submit the completed form.
In box 7, provide the organization's EIN. The EIN is a nine-digit number, issued by the IRS, that the organization uses for tax purposes (like a Social Security Number (SSN) for an individual). If the EIN is unavailable, include a state nonprofit corporation registration number, if available.
Details of Alleged Violation
In boxes 8 to 12 (Name(s) of person(s) involved, Organizational title(s), Date(s), Dollar amount(s) (if known), Description of alleged activities), provide specific details of the alleged violation including names, actions, places, amounts, dates, and the nature of any evidence or documentation (who, what, where, when, how).
Include the names of other organizations, entities or persons that may be involved with the organization, providing EINs or SSNs, if available.
In box 12, briefly describe the facts of the alleged violation: Who/What/Where/When/How you learned about and obtained the information in this report. Attach another sheet if needed.
Submitter Information and the retaliation concern
In boxes 13 to 19 (Name, Occupation or business, Street address, City, State, ZIP code, Telephone number), provide your name, address, and business or occupation. Include your daytime telephone number. The acknowledgement letter will be sent to the address you provide.
In box 20, if you are concerned that you may face retribution if your identity is disclosed, check the box.
You may enter "Anonymous" for Submitter's name if you do not want to be identified.
More rules for Form 13909
Include a cover letter describing the documentation or evidence you are providing. If you have already received an acknowledgment letter, include a copy of that letter. If possible, please try to submit all documentation at the same time.
Upon receipt of this form, the IRS will send you a letter acknowledging receipt of the information you submitted. If at a later date you wish to submit additional information regarding the organization, please attach a copy of the form initially submitted, and send it to the address shown on the form.
Submission of this form is voluntary.
Note: Federal law prohibits the IRS from providing you with status updates or information about specific actions taken in response to the information you submit.
If your situation is different
Your referral relates to a church
If your referral relates to a church please be aware that Congress has imposed special limitations, found in IRC section 7611, on how and when the IRS may conduct civil tax inquiries and examinations of churches. You can find out more about these special limitations in Publication 1828, Tax Guide for Churches and Religious Organizations, in the section on Special Rules Limiting IRS Authority to Audit a Church.
To claim a reward
Claim for reward: To claim a reward for providing this information to the IRS, file Form 211, Application for Award for Original Information.
Common questions about Form 13909
Where do I file it?
Mail the completed form, including any supporting documentation, to the address provided on the form. You may also email the completed form and any supporting documentation to the email address provided on the form.
Sources
[1] Form 13909 (November 2023), Tax-Exempt Organization Complaint (Referral), Department of the Treasury - Internal Revenue Service (the Official source link on this page).