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.
Contents
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?
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:
- Organization name and address
- Employer Identification Number (EIN) or state nonprofit corporation registration number
- Details about the alleged violation
- Any supporting documentation or evidence
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:Â Ensure all information provided is accurate and complete to avoid potential penalties or legal consequences. Supporting Documentation:Â Include any relevant evidence or documentation to strengthen your case and aid the IRS investigation. Anonymity:Â While you can remain anonymous, providing contact information may be helpful if the IRS needs additional information. Timeliness:Â File the form as soon as possible after discovering the alleged violation to allow for prompt IRS action. Confidentiality:Â The IRS is prohibited from disclosing whether an investigation has been initiated or its results due to Section 6103 of the Internal Revenue Code.