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Form 13909: Tax-Exempt Organization Complaint (Referral)
IRS Form 13909 is a Tax-Exempt Organization Complaint (Referral) used to report alleged violations of federal tax law by an organization. The form has a Catalog Number of 50614A and was revised in November 2023.
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IRS Form 13909 - Tax-Exempt Organization Complaint (Referral)
IRS Form 13909 is a Tax-Exempt Organization Complaint (Referral) used to report alleged violations of federal tax law by an organization. The form has a Catalog Number of 50614A and was revised in November 2023.
Risk Radar
Scan points- 1Failing to include the organization's EIN when available can hinder the IRS investigation process significantly.
- 2Failing to provide the organization's current name and address (Lines 1-5).
- 3Omitting the organization’s EIN when known (Line 7).
- 4Not detailing who/what/where/when in the alleged activities description (Line 12).
- 5Forgetting to include your daytime telephone number on Submitter Information (Line 20).
Plain English
This form allows someone to formally complain to the IRS about another tax-exempt organization that might be breaking federal tax laws. By filing Form 13909, the reporter helps the Tax Exempt and Government Entities (TEGE) division investigate potential issues with an organization's compliance. Submission of this form is voluntary.
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 reporting a complaint about tax-exempt organizations to determine if there has been a violation of federal tax law.
- Do not use it when you are merely providing general information that does not allege a specific violation or when the organization is not tax-exempt.
- Check Form 211 instead when you wish to claim a reward for providing original information to the IRS.
Form selector
Use this form or another form?
Organization has multiple names/addresses
The form requires listing prior or multiple name(s) or address(es) in Section 1-5.
✓ Verify all historical identifiers are listed.
Referral relates to a church
Congress imposed special limitations on the IRS for churches under IRC section 7611.
✓ Check Publication 1828 for detailed rules.
Need to submit additional information later
Attach a copy of the initially submitted Form 13909 when sending updates.
✓ Ensure the original submission date is known.
Deadline or filing window
There is no specific deadline mentioned for filing Form 13909; submission is voluntary. If additional information is needed later, it should be sent to the address provided on the form.
Checklist
What you need before filling it out
Organization's EIN
Nine-digit Employer Identification Number (EIN) or state nonprofit corporation registration number · Section 7 (p.1/p.2)
Date of referral
The date you submit the completed form · Section 6 (p.1/p.2)
Description of alleged activities
Brief description covering Who/What/Where/When/How, plus evidence details · Section 12 (p.1/p.2)
Submitter's Telephone number
Daytime telephone number for contact purposes · Section 19 (p.1/p.2)
Claim for reward
Filing Form 211, Application for Award for Original Information · Claim section on p.2
Before you submit
- 1Ensure all fields in Section 1 through 20 are completed or appropriately marked (e.g., 'Anonymous' for name).
- 2Confirm the organization's EIN is provided, or an equivalent state registration number is included if the EIN is unavailable.
- 3Review the Description of alleged activities to ensure it details Who/What/Where/When/How and includes evidence context.
- 4Verify that the Submitter Information section includes a daytime telephone number for contact.
- 5If concerned about retaliation, check the box indicating this concern on Form 13909.
- 6Include a cover letter describing any supporting documentation being provided (if mailing).
- 7Confirm the date of referral is the actual submission date.
How to file this form
- 1Complete all required sections of IRS Form 13909, including listing organization details (Sections 1-7) and your personal information (Sections 13-20).
- 2Attach any supporting documentation to the form.
- 3If mailing, include a cover letter describing the evidence provided; if emailing, attach all documents electronically.
- 4Mail the completed Form 13909 and attachments to IRS TEGE Classification at Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027, or email them to [email protected] for proof of submission.
Known limitations
- 1Submission of Form 13909 is voluntary.
- 2Federal law prohibits the IRS from providing status updates or information about specific actions taken in response to the submission.
- 3For a church, Congress has imposed special limitations (found in IRC section 7611) on how and when the IRS may conduct civil tax inquiries and examinations.
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.
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Fillable formOpen in Editor->The current edition is Form 13909 (Rev. 11-2023), dated November 2023, and the source does not specify if this version reflects the absolute latest information.
What changed or needs a fresh check
- Edition date — confirm November 2023
- Catalog Number — confirm 50614A
- OMB Number — confirm 1545-2314
- Mailing address — confirm IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027
- Email submission — confirm [email protected]
Quick Facts
Downloads
After you file
- 1The Internal Revenue Service will send a letter acknowledging receipt of the information upon receiving Form 13909.
- 2If additional information is later submitted, attach a copy of the form initially submitted to the IRS.
- 3Books or records relating to Form 13909 must be retained if their contents may become material in the administration of any Internal Revenue law.
- 4The estimated average time needed for preparing, copying, and sending the form is 39 minutes.
Sources
- SRCForm 13909 is titled Tax-Exempt Organization Complaint (Referral) and has a Catalog Number of 50614A (Instructions p.1).
- SRCThe IRS uses Form 13909 to submit a complaint about tax-exempt organizations, determining if there is a violation of federal tax law (Form p.2).
- SRCSubmission via mail should go to: IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027 (Form p.1).
- SRCSubmission via email can be sent to [email protected] (Form p.1).
- SRCThe IRS will send a letter acknowledging receipt upon receiving the form (Instructions p.2).
- SRCA reward for providing information is claimed by filing Form 211, Application for Award for Original Information (Form p.2).
Common confusion points
Do I have to fill out all 20 fields on Form 13909?
The information provided helps the IRS determine if a violation occurred; submission is voluntary.
→ Check the form thoroughly, though not every field might be mandatory.
Can I submit anonymously?
Yes, you may enter 'Anonymous' for Submitter’s name if you do not want to be identified.
→ Look at Section 13-20 on Form 13909.
What happens if my email submission isn't encrypted?
The disclaimer notice states that your email submission of Form 13909 and attachments are not encrypted for security.
→ Use the provided email address ([email protected]) when submitting electronically.
If I claim a reward, which form do I use?
To claim a reward for providing information to the IRS, file Form 211, Application for Award for Original Information.
→ This instruction is located on page 2 of Form 13909.
What if my referral is about a church?
Be aware that Congress has imposed special limitations (IRC section 7611) on IRS civil tax inquiries and examinations for churches.
→ Consult Publication 1828 for more details.
If I provide documentation, should I just mail it or email it?
You may mail the completed form with supporting documentation to the address provided, or you may email it using the specified email address.
→ Both methods are accepted according to Form 13909 instructions.
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Questions about IRS Form 13909
What is IRS Form 13909 used for?
This form allows someone to formally complain to the IRS about another tax-exempt organization that might be breaking federal tax laws. By filing Form 13909, the reporter helps the Tax Exempt and Government Entities (TEGE) division investigate potential issues with an organization's compliance. Submission of this form is voluntary.
Who must file IRS Form 13909?
Anyone concerned about a tax-exempt organization can file IRS Form 13909; submission is voluntary.
What information does IRS Form 13909 require?
The form collects details such as the name and address of the referred organization, the date of referral, the organization’s EIN, and specific facts regarding the alleged violation. Submitter information (Name/Occupation) and associated dollar amounts are also recorded.
When is IRS Form 13909 due?
Submission is voluntary; if additional information is needed later, it should be sent to the IRS at a later date.
Where do I file IRS Form 13909?
The completed Form 13909 can be mailed to IRS TEGE Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1027 or emailed to [email protected].
How do I complete IRS Form 13909?
First, fill out the organization's details (Lines 1-7) and then provide specifics of the alleged violation (Lines 8-12). Next, complete your own Submitter Information (Lines 13-20), noting if you fear retaliation. Mail or email the form, including any supporting documentation.
What happens if IRS Form 13909 is filed incorrectly?
Federal law prohibits the IRS from providing status updates on specific actions taken in response to the information submitted on Form 13909.
Do I have to fill out all 20 fields on Form 13909?
The information provided helps the IRS determine if a violation occurred; submission is voluntary. Check the form thoroughly, though not every field might be mandatory.
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