Tax-Exempt Organization Complaint Form

The IRS has a form for issuing a complaint of a tax-exempt organization: Form 13909 (August 2007). The following violation types are included in a checkbox format:

  • Directors/officers/persons are using income/assets for personal gain
  • Organization is engaged in commercial, for-profit business activities
  • Income/assets are being used to support illegal or terrorist activities
  • Organization is involved in a political campaign
  • Organization is engaged in excessive lobbying activities
  • Organization refused to disclose or provide a copy of Form 990
  • Organization failed to report employment, income, or excise tax liability properly
  • Organization failed to file required federal tax returns and forms
  • Organization is engaged in commercial, for-profit business activities
  • Organization engaged in deceptive or improper fundraising
  • Other (describe)

The Form also asks for the name(s) of the person(s) involved, the dollar amounts (if known), and the information of the submitter. The submitter may check a box indicating a concern of retaliation or retribution.

The IRS website provides additional information regarding the Complaint Process for Tax Exempt Organizations, including a description of the review process and how the decision is made to examine an organization.