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.

Comments

  1. Carol Hambarian says:

    My statement of salary, from the non profit agency lists Social Security Taxes as an indirect benefit, yet took it out from my paycheck. Is it legal? How can they add it as a benefit, yet I pay it.