The IRS has a form for issuing a complaint of a tax-exempt organization: Form 13909 (August 2007). The following violation types are included in a checkbox format:
- Directors/officers/persons are using income/assets for personal gain
- Organization is engaged in commercial, for-profit business activities
- Income/assets are being used to support illegal or terrorist activities
- Organization is involved in a political campaign
- Organization is 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 properly
- Organization failed to file required federal tax returns and forms
- Organization is engaged in commercial, for-profit business activities
- Organization engaged in deceptive or improper fundraising
- Other (describe)
The Form also asks for the name(s) of the person(s) involved, the dollar amounts (if known), and the information of the submitter. The submitter may check a box indicating a concern of retaliation or retribution.
The IRS website provides additional information regarding the Complaint Process for Tax Exempt Organizations, including a description of the review process and how the decision is made to examine an organization.
