Tax-Exempt Organization Complaint

FORM 13909 - Easily Report Nonprofits, Such As Churches or Charities, for Political Activism or Improper Use of Funds

By completing Form 13909, you become a vital force in upholding the integrity of our nation's tax laws. In the United States, nonprofit organizations enjoy tax-exempt status as long as they remain free from political activism, a principle rooted in the founding belief of the separation of Church and State.

While reporting is optional, your choice to act today can greatly impact justice and accountability. By stepping forward, you help protect the values that strengthen our democracy.

Form 13909 consists of three sections and should take about 6 minutes to complete. You also have the option to report anonymously if you prefer.:
1. Details of Alleged Violation
(estimated time : 3 min)
2. Organization Info
(estimated time : 2 min)
3. Your Info - NOT REQUIRED
(estimated time : 1 min)

You have several options for completing Form 13909. You can fill out the form directly below, download a completed pdf, and email the form to eoclass@irs.gov. Alternatively, you can find other filing methods here: How to File.

Details of Alleged Violation

This could be an person, group, or organization that committed the violation while representing the organization. If you do not know the specific name, you can enter "unknown."
The title of the person, group or organization above. If you do not know the specific name, you can enter "unknown"
If the violation included money, please provide an estimate. Otherwise you may leave this blank.
Please provide specific details of the alleged violation including names, actions, places, amounts, dates, and the nature of any evidence or documentation (who, what, where, when, how).

Organization Information

You can enter either the nonprofit’s official IRS name or its "Doing Business As" name.
An EIN is a nine-digit number used by businesses for tax purposes. If the EIN is unavailable you may leave this blank or provide a state nonprofit corporation registration number

Your Information

Personal information is not needed to file this form
  • This button will download a pdf with all the information above filled in. You can email the form to eoclass@irs.gov to file it.
  • This button will open an email to the IRS with all the necessary information pre-filled.
    If you have any attachments like pictures, videos, or data, be sure to include them in your email.

Why File 13909?

When our nation was founded, our leaders set a powerful standard with the principle of "Separation of Church and State." This agreement granted churches tax exemption in exchange for staying out of politics, allowing them to focus solely on their charitable missions.

Yet, some churches and nonprofits have strayed from this path, engaging in political activities or misusing funds, which undermines this sacred trust.

We each have a role in preserving this integrity. If you notice any breaches or have concerns, speak up. Report them using Form 13909. Your vigilance helps ensure these organizations fulfill their true mission and continue to enrich our communities as they were meant to.

How to File 13909

There are several ways to file Form 13909 to report a nonprofit's violations. Below are three simple methods.


File with us and email the IRS a completed form.

  1. File with NonProfitReporter: nonprofitreporter.com/#form

You can file directly through the IRS's website:

  1. Search for nonprofit's information: nonprofitreporter.com/nonprofit-lookup
  2. Report on the IRS's website: www.irs.gov/dmaf/form/13909

You can email the IRS with the completed Form 13909 and any additional information attached.

  1. Search for nonprofit's information: nonprofitreporter.com/nonprofit-lookup
  2. Download and fill out the form: www.irs.gov/pub/irs-pdf/f13909.pdf.
  3. Email the IRS at: eoclass@irs.gov

Violation Examples

Below is a list of possible violations, but it’s just a starting point. If you believe an organization is compromising its tax-exempt status or engaging in misconduct, don’t hesitate to report it—even if you're uncertain. Your vigilance is crucial to upholding transparency and accountability. By speaking up, you help ensure that these organizations remain true to their mission and serve the public with integrity.

Favoring or Opposing a Candidate

An organization cannot support or oppose a candidate. Even without naming a candidate, using images, party affiliations, or distinctive features related to a candidate can still constitute prohibited political activity.

Linking to Political Websites

When linking to political websites, an organization must ensure it doesn't imply endorsement or involvement in prohibited political activity. They must regularly monitor linked content and remove or adjust links as needed to avoid potential issues.

Excessive Insider Benefits

An organization’s earnings or assets cannot greatly benefit the insiders instead of being used for charitable purposes. This can include cases of excessive compensation, low interest loans and below market rent.

Using Assets for Non-Charitable Purposes

An organization cannot use its funds or property for activities not related to its charitable mission, like commercial ventures, political activity, or personal benefits.

Get in touch

We’d love to hear from you! Your thoughts, ideas, and constructive feedback are incredibly valuable! Especially reach out if you’ve had trouble searching for an organization's information. Some non-profits might make it a bit tricky to find their government names, so if you're having trouble, just send us the details you have, and we’ll do our best to help you track it down.
We’re also eager to hear any suggestions you might have for making our website or services even better. Please don’t hesitate to reach out!