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Official form guide
Form 13909: Tax-Exempt Organization Complaint (Referral)
IRS Form 13909 is the Tax‑Exempt Organization Complaint (Referral) that lets anyone report suspected violations by tax‑exempt organizations. The voluntary form collects organization details, alleged wrongdoing, and submitter information.
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IRS Form 13909 - Tax-Exempt Organization Complaint (Referral)
IRS Form 13909 is the Tax‑Exempt Organization Complaint (Referral) that lets anyone report suspected violations by tax‑exempt organizations. The voluntary form collects organization details, alleged wrongdoing, and submitter information.
Risk Radar
Scan points- 1Omitting the organization’s EIN or registration number stops IRS processing.
- 2Leaving line 6 (Date of referral) blank prevents the IRS from knowing when the tip was submitted.
- 3Failing to provide the organization’s EIN on line 7 may delay or stop the investigation.
- 4Providing an incomplete description on line 12 limits the IRS’s ability to assess the alleged violation.
- 5Not checking the retaliation protection box when anonymity is needed exposes the submitter’s identity.
Plain English
Form 13909 lets a person tell the IRS about possible illegal activity by a tax‑exempt group. You give the group's name, address, EIN, what happened, and your own contact info. The IRS will review the tip and may investigate. You can send it by mail or email.
Submission Date
- Filing date: 2023-12-05 22:11:56
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you want to report suspected violations by a tax‑exempt organization.
- Check Form 211 instead when you want to claim a reward for providing the information.
Form selector
Use this form or another form?
Filing a complaint about a tax‑exempt organization
This is the designated form for reporting alleged violations
✓ Confirm the organization is tax‑exempt
Seeking a monetary reward for the information provided
Form 211 is used to apply for an award for original information
✓ Verify the information meets reward criteria
Submitting additional information after initial filing
Resubmit the same form with attached documentation
✓ Attach a copy of the originally submitted form
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Organization’s EIN
Nine‑digit EIN or state nonprofit registration number · Organization’s IRS determination letter
Date of referral
Date you submit the completed form · Today's date
Description of alleged activities
Detailed facts, names, dates, amounts, evidence · Narrative section of the form
Submitter’s name
Your full name or “Anonymous” · Submitter information section
Telephone number
Daytime phone number · Submitter information section
Before you submit
- 1Enter the current name and address of the referred organization
- 2Provide any prior names or addresses of the organization if applicable
- 3Enter the date of referral
- 4Supply the organization’s EIN or state nonprofit registration number
- 5Detail the alleged violation with names, actions, places, dates, amounts, and evidence
- 6Check the box if you fear retaliation or retribution
- 7Enter your name, occupation or business, address, and daytime telephone number
- 8Attach any supporting documentation or evidence
- 9Sign the form or write “Anonymous” if you prefer not to be identified
- 10Mail the completed form to the address on the form or email it to [email protected]
How to file this form
- 1Complete all required fields on Form 13909 with organization and violation details
- 2Attach supporting documentation and a cover letter describing the evidence
- 3Sign the form or indicate “Anonymous” in the submitter name field
- 4Mail the form to IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027 or email it to [email protected]
- 5Retain a copy of the mailed envelope or email sent receipt as proof of filing
Known limitations
- 1Churches are subject to special limitations under IRC section 7611, limiting IRS civil tax inquiries and examinations of churches
- 2Rewards for information must be claimed using Form 211, not Form 13909
- 3The IRS cannot provide status updates or specific action information about the submitted complaint
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the November 2023 edition (Rev. 11‑2023); this is the current revision listed in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023
- Fee — Not stated in the official source
- Mailing address — confirm it is IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 13909 and any supporting documentation
- 2Keep the acknowledgment letter sent by the IRS as proof of receipt
- 3If additional information becomes available, attach a copy of the originally submitted form and resend to the same address
- 4To correct errors, submit a new Form 13909 with corrected details and include a cover letter explaining the changes
- 5Maintain records in case the information becomes material in future tax law administration
Court decisions mentioning Form 13909
Real opinions from the CourtListener database. Each one links to its full text, so you can read the source rather than take our word for it.
- Sea Shepherd Conservation Society v. Internal Revenue Service
District Court, District of Columbia · 2016-09-20 · 208 F. Supp. 3d 58 · cited 22 times
Judge Judge Amy Berman Jackson · Docket Civil Action No. 2013-1422 · Published
Opening of the opinionreferral through the EO referral system on a Form 13909, Tax-Exempt Organization Complaint (Referral)
These cases are listed because they discuss the term, not because they decide your situation. Court decisions bind only their own jurisdiction and turn on their own facts. This is an educational reference, not legal advice — consult a qualified lawyer before acting on anything here.
Source: CourtListener, a project of Free Law Project.
Sources
- SRCForm p.2 — churches have special limitations under IRC section 7611 (source)
- SRCForm p.2 — reward claims must be filed using Form 211 (source)
- SRCForm p.2 — IRS will send an acknowledgment letter upon receipt of the form (source)
- SRCForm p.2 — you may submit additional information later by attaching a copy of the initially submitted form (source)
- SRCForm p.2 — retain copies of the form and supporting documentation (source)
- SRCForm p.2 — anonymous submission allowed by entering “Anonymous” for the submitter’s name (source)
Common confusion points
Can I submit this form anonymously?
The form permits anonymous submission by entering “Anonymous” for the submitter’s name.
→ Verify the name field reads “Anonymous".
Do I have to provide my telephone number?
Instructions require a daytime telephone number for possible IRS contact.
→ Ensure a daytime phone number is entered in the telephone field.
Will I receive updates on the investigation?
Federal law prohibits the IRS from giving status updates on actions taken.
→ Expect only an acknowledgment letter; no further updates will be provided.
How long will it take to complete the form?
The estimated average time is 6 minutes for recordkeeping, 1 minute for learning, and 39 minutes for preparing, copying, and sending.
→ Allocate about 46 minutes total before filing.
Do I need to attach a cover letter?
Instructions say to include a cover letter describing the documentation or evidence provided.
→ Attach a brief cover letter summarizing the evidence.
Can I claim a reward on this form?
Rewards must be claimed using Form 211, not Form 13909.
→ Use Form 211 for any reward claim.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 13909 – file a new form with corrected details and include a cover letter explaining the error
Questions about IRS Form 13909
What is IRS Form 13909 used for?
Form 13909 lets a person tell the IRS about possible illegal activity by a tax‑exempt group. You give the group's name, address, EIN, what happened, and your own contact info. The IRS will review the tip and may investigate. You can send it by mail or email.
Who must file IRS Form 13909?
Any individual or entity who wants to report an alleged violation by a tax‑exempt organization may file IRS Form 13909.
What information does IRS Form 13909 require?
The form gathers the organization’s name, address, EIN, date of referral, and details of the alleged violation (lines 1‑12). It also collects the submitter’s name, occupation, address, and telephone number (lines 13‑20).
Where do I file IRS Form 13909?
Mail the completed form to IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027 or email it to [email protected].
How do I complete IRS Form 13909?
First, fill lines 1‑12 with the organization’s current name, address, EIN (or state registration number), date of referral, and a brief description of the alleged violation. Next, complete lines 13‑20 with your name, occupation, address, and daytime telephone number, checking the box if you fear retaliation. Then sign the form if required and either mail it to the TEGE Classification address or email it to the provided address with any supporting documentation.
What happens if IRS Form 13909 is filed incorrectly?
If the information is inaccurate or incomplete, the IRS cannot investigate and federal law prohibits it from providing status updates on the submission.
Can I submit this form anonymously?
The form permits anonymous submission by entering “Anonymous” for the submitter’s name. Verify the name field reads “Anonymous".
Do I have to provide my telephone number?
Instructions require a daytime telephone number for possible IRS contact. Ensure a daytime phone number is entered in the telephone field.
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