Form 13909

This article will cover the IRS Form 13909, also known as the Tax-Exempt Organization Complaint (Referral) Form, exploring its purpose, who should file it, and how to complete it accurately.

IRS Form 13909, officially titled the Tax-Exempt Organization Complaint (Referral) Form, is a crucial document used by individuals and organizations to report potential tax violations or abusive practices by tax-exempt entities to the Internal Revenue Service (IRS). This form serves as a vital tool in maintaining the integrity of the tax-exempt sector by allowing concerned citizens, whistleblowers, and other stakeholders to bring attention to suspected misconduct or non-compliance with tax laws. By providing a structured means of reporting, Form 13909 enables the IRS to investigate and address potential issues within tax-exempt organizations, ensuring they adhere to the regulations that govern their special status. The form’s importance cannot be overstated, as it plays a significant role in preserving public trust in charitable organizations and other tax-exempt entities while safeguarding the tax system’s fairness and effectiveness.

What is IRS Form 13909?

IRS Form 13909 is a document designed for reporting potential tax violations or abusive practices by tax-exempt organizations. It allows individuals to bring attention to suspected misconduct or non-compliance with tax laws by these entities. The form serves as a crucial tool for the IRS to maintain oversight and ensure that tax-exempt organizations are operating within the legal framework that grants them their special status.Key features of Form 13909:

  • Allows for anonymous reporting
  • Covers various types of potential violations
  • Helps the IRS initiate investigations into tax-exempt organizations

Who Should File Form 13909?

Form 13909 can be filed by anyone who suspects or has evidence of tax violations or abusive practices by a tax-exempt organization. This includes:

  • Members of the general public
  • Employees or former employees of tax-exempt organizations
  • Whistleblowers
  • Other concerned individuals or entities

It’s important to note that filing Form 13909 is voluntary, and individuals can choose to remain anonymous when submitting a complaint.

How to Complete Form 13909
Form 13909 1

How to Complete Form 13909?

Step 1: Obtain the Form

Visit the official IRS website (irs.gov) and search for “Form 13909.” Download the most recent version of the form.

Step 2: Gather Information

Before filling out the form, collect all relevant information about the organization you’re reporting, including:

Step 3: Complete Part I – Your Information

Provide your contact information if you choose not to remain anonymous. This section includes:

  • Name
  • Occupation or business
  • Street address
  • Telephone number
  • Email address

Step 4: Complete Part II – Organization Information

Fill in the details about the tax-exempt organization you’re reporting:

  • Organization name and address (including any prior or multiple names/addresses)
  • EIN or state nonprofit corporation registration number3

Step 5: Complete Part III – Nature of Violation

Mark the appropriate box(es) that describe the alleged violation. Options include:

  • Directors/Officers/Persons using income/assets for personal gain
  • Organization engaged in commercial, for-profit business activities
  • Income/Assets used to support illegal or terrorist activities
  • Organization involved in a political campaign
  • Organization 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
  • Organization failed to file required federal tax returns and forms
  • Organization engaged in deceptive or improper fundraising practices
  • Other (with space to briefly describe the issue)

Step 6: Complete Part IV – Details of Violation

Provide a detailed description of the alleged violation, including:

  • Who committed the violation
  • What specifically occurred
  • When and where it happened
  • How you became aware of the violation

Step 7: Submit the Form

You can submit Form 13909 and any supporting documentation through various methods:

  • Mail to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce St., Dallas, TX 75242-1198
  • Fax to 214-413-5415
  • Email to eoclass@irs.gov2

Important Considerations When Filing Form 13909

Accuracy: Ensure all information provided is accurate and complete to avoid potential penalties or legal consequences. Supporting Documentation: Include any relevant evidence or documentation to strengthen your case and aid the IRS investigation. Anonymity: While you can remain anonymous, providing contact information may be helpful if the IRS needs additional information. Timeliness: File the form as soon as possible after discovering the alleged violation to allow for prompt IRS action. Confidentiality: The IRS is prohibited from disclosing whether an investigation has been initiated or its results due to Section 6103 of the Internal Revenue Code.

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