IRS Form 13909 – IRS Forms, Instructions, Pubs 2026 – In the world of nonprofits and tax-exempt entities, maintaining compliance with federal tax laws is crucial. If you suspect a tax-exempt organization, such as a charity, church, or foundation, is violating these rules—whether through misuse of funds, improper activities, or other misconduct—the IRS provides a straightforward way to report it. Enter IRS Form 13909, the Tax-Exempt Organization Complaint (Referral) Form. This voluntary tool allows individuals, businesses, or even anonymous submitters to alert the IRS to potential issues, helping ensure the integrity of the tax-exempt sector.
As of 2026, the latest revision of Form 13909 (November 2023) remains in use, with no major updates reported. This article breaks down everything you need to know about the form, from its purpose to step-by-step filing instructions, drawing from official IRS guidelines to help you navigate the process confidently.
What Is IRS Form 13909?
IRS Form 13909 is a one-page referral form designed specifically for reporting suspected violations of federal tax laws by tax-exempt organizations. These organizations, often referred to as 501(c) entities, enjoy tax-exempt status but must adhere to strict rules to maintain it. The form acts as a referral, prompting the IRS’s Tax Exempt and Government Entities (TEGE) division to investigate potential noncompliance.
Unlike tax returns, this form doesn’t require complex calculations—it’s more about providing factual details to support your complaint. The IRS emphasizes that submitting Form 13909 is entirely voluntary, and it can be done anonymously if you’re concerned about retaliation.
Common examples of issues reported via this form include:
- Inappropriate use of donations or assets.
- Engaging in prohibited political activities.
- Failing to operate for exempt purposes (e.g., excessive private benefits).
- Fraudulent fundraising or financial mismanagement.
By filing, you’re contributing to the oversight of a sector that includes over 1.5 million tax-exempt organizations in the U.S., ensuring public trust and proper use of tax benefits.
Purpose of the Tax-Exempt Organization Complaint Referral
The primary goal of Form 13909 is to help the IRS identify and address violations of tax laws governing exempt organizations. This includes potential abuses like unrelated business income, excessive compensation, or failure to file required returns. The form enables the public, including whistleblowers, to provide information that could lead to audits or revocations of tax-exempt status.
It’s worth noting that while the IRS handles federal tax matters, you may also want to report issues to state charity regulators or tax agencies for additional oversight. For church-related complaints, special rules under IRC Section 7611 limit IRS inquiries, so consult Publication 1828 for details.
If your referral leads to recovered taxes or penalties, you could even claim a reward by filing Form 211, Application for Award for Original Information.
Who Can File IRS Form 13909?
Anyone can submit a complaint using Form 13909—individuals, employees of the organization, donors, or even competitors. You don’t need to be a tax expert; the IRS simply requires credible information about the alleged violation. Referrals come from various sources, including the general public, Congress, government agencies, and other IRS divisions.
Anonymity is an option: Simply enter “Anonymous” in the submitter’s name field and check the box if you’re worried about retribution. However, providing your contact details allows the IRS to follow up if needed and ensures you receive an acknowledgment letter.
How to Complete Form 13909: Step-by-Step Instructions?
Filling out IRS Form 13909 is straightforward, but accuracy is key to making your complaint effective. The form is divided into three main sections: Referred Organization Information, Details of Alleged Violation, and Submitter Information. Download the latest version from the IRS website (irs.gov) to ensure you’re using the current revision.
Here’s a breakdown:
- Referred Organization Information (Fields 1-7):
- Enter the organization’s full name, street address, city, state, and ZIP code.
- Include any prior or alternate names/addresses if known.
- Provide the date of your referral.
- Supply the Employer Identification Number (EIN)—a nine-digit ID like a business SSN. If unavailable, use a state nonprofit registration number.
- Details of Alleged Violation (Fields 8-12):
- List names of involved individuals and their organizational titles.
- Note relevant dates and dollar amounts (if known).
- In the description field, explain the facts clearly: Who was involved? What happened? Where and when? How did you learn about it? Include evidence sources.
- Be specific—attach extra sheets or supporting documents like emails, financial statements, or news articles. Mention other involved parties with their EINs or SSNs if possible.
- Submitter Information (Fields 13-20):
- Provide your name, occupation/business, address, and phone number.
- Check the retaliation concern box if applicable.
The IRS estimates it takes about 46 minutes total (including recordkeeping and preparation) to complete the form. Always include a cover letter describing any attachments.
How to Submit Your Tax-Exempt Organization Complaint?
Once completed, submit Form 13909 and supporting materials via:
- Email: Send to [email protected] (note: not encrypted, so avoid sensitive personal data).
- Mail: IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street, Dallas, TX 75242-1027.
- Fax: 214-413-5415 (as an alternative method).
- Phone: Call the TE/GE toll-free line at 877-829-5500 for verbal referrals.
You can also submit complaints in letter format without the form, as long as you include similar details. Try to send everything at once; if adding more later, attach a copy of your original submission.
What Happens After You File Form 13909?
After submission, the IRS’s EO Classifications Office in Dallas processes your referral. They’ll research the organization, enter it into a tracking database, and conduct a technical analysis using a “reasonable belief” standard to determine if the allegations warrant action.
- Acknowledgment: Non-anonymous submitters receive a letter confirming receipt (not via email).
- Review: An EO revenue agent evaluates the info. Possible outcomes include no action, future monitoring, committee review, or a full examination.
- Confidentiality: Your identity stays confidential, and due to IRC Section 6103, you won’t get updates on the case’s progress or outcome.
The process ensures objectivity and protects against improper influences.
Tips for Filing an Effective Complaint Against a Nonprofit
- Gather Evidence: Strong referrals include documents, timelines, and specifics—vague complaints are less likely to proceed.
- Be Honest: Fabricated claims can undermine credibility and waste resources.
- Check State Laws: Complement your IRS filing with state-level reports for broader impact.
- Seek Rewards: If eligible, follow up with Form 211.
- For Churches: Review special audit limitations in Publication 1828.
Frequently Asked Questions About IRS Form 13909
1. Can I file anonymously?
Yes, mark yourself as “Anonymous” and check the retaliation box.
2. How long does the IRS take to respond?
You’ll get an acknowledgment letter shortly after submission, but no further status updates.
3. What if I don’t have the EIN?
Provide as much identifying info as possible; the IRS can often locate it.
4. Is there a deadline for filing?
No, but report promptly while details are fresh.
5. Can I claim a whistleblower reward?
Potentially—file Form 211 separately.
Conclusion
IRS Form 13909 empowers you to report suspected tax-exempt organization misconduct efficiently and securely. By using this tool, you’re helping uphold the standards that keep nonprofits accountable. Always download the form from official IRS sources and consult a tax professional if needed. For the latest updates, visit irs.gov or contact the TE/GE division directly.
If you have more questions about filing a tax-exempt organization complaint or need help with related IRS forms, explore additional resources on the IRS website.