You are here to get a clear, step by step playbook, not vague warnings. Below, you will learn exactly what to report, the documents that make your case, how to write Line 12 so it reads cleanly, and the fastest ways to file. I will also cover privacy tradeoffs, what the acknowledgement letter really means, and when you should use Form 211 for a potential award.
Key Takeaways
- Form 13909 is the IRS referral for suspected misconduct by tax‑exempt organizations. You can submit through the IRS online Form 13909 wizard, by email to [email protected], or by mail to TEGE Referrals Group in Dallas. Keep copies of everything you send.
- Strong referrals include names, titles, dates, amounts, EINs, and labeled evidence such as bank statements, canceled checks, invoices, minutes, emails, contracts, and screenshots. Use a simple exhibit index and cross reference in your narrative.
- If you provide your name and mailing address, the IRS mails an acknowledgement. There are no status updates due to confidentiality under IRC Section 6103. Anonymous referrals do not receive acknowledgements.
- If your information could lead to collected proceeds above $2,000,000, and for an individual subject with gross income over $200,000 in a year, consider Form 211 to the IRS Whistleblower Office, where awards generally range from 15% to 30%.
- Email is fast but not encrypted, so do not include sensitive personal data that you do not need. Use the online wizard or mail if privacy risk is high.
What Form 13909 Is For
Form 13909 is the IRS’s way to collect decision‑ready tips about exempt organization noncompliance. Think concrete, documentable conduct, for example political campaign intervention, private inurement or benefit to insiders, diversion of assets, excessive lobbying, or repeated failure to file Form 990. The IRS expects facts that can be checked quickly, not opinions, so tie every claim to a document and an amount. The online wizard guides you through identity, facts, attachments, and a final review, then lets you submit electronically or download a PDF copy for your records.
Why details matter
IRS reviewers skim for three things, who did what, when it happened, and where the proof lives in your exhibits. If they can verify a claim in minutes, your referral moves faster. If they have to guess, it stalls. The wizard even prompts for names, dates, and dollar amounts, which nudges you to be specific.
Who Can Submit
Anyone with credible facts can file, donors, employees, vendors, volunteers, board members, or members of the public. What counts is quality, not your role. Include the organization’s legal name, street address, and the nine‑digit EIN so the IRS can match records without delay. If you do not know the EIN, cite where you found a state registration number or the EIN on a recent Form 990.
A quick word for firm leaders
If you work inside an accounting or advisory firm, the bottleneck is often not the form, it is the evidence packet. Simple SOPs for file naming, exhibit indexing, and internal review save hours. When your team needs a more disciplined way to build clean packages without dragging partners into endless review loops, Accountably can help you standardize workpapers and turnarounds while you keep system control and client confidentiality. Use this only if documentation is slowing you down, not as a marketing plug.
Privacy Choices, What To Expect
You can file anonymously by writing “Anonymous,” or you can include your name and mailing address. If you identify yourself, the IRS will mail an acknowledgement to that address. The IRS does not send acknowledgements by email, and it does not provide progress or outcome updates because tax return information is confidential under Section 6103. Anonymous referrals do not receive acknowledgements.
Tip, if you choose to identify yourself, keep mail forwarding active if you move so you do not miss any follow‑up letter.
Email, online, or mail
- Online wizard, fastest and organized, upload exhibits, then download your PDF submission for your files.
- Email to [email protected], quick but not encrypted, so limit sensitive personal data to what is necessary.
- Mail to TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242, use a tracked service and keep the receipt.
What You Can Report With Form 13909
You should report conduct that threatens exempt status or violates IRS rules for exempt organizations. Focus on facts you can prove.
- Political campaign intervention, endorsements, contributions, coordinated communications for or against a candidate.
- Private inurement or private benefit, for example excessive insider compensation, sweetheart leases, or personal use of charity assets.
- Diversion or misuse of charitable funds, for example payments to insider‑controlled for‑profits, kickbacks, or spending unrelated to exempt purposes.
- Excessive or impermissible lobbying for the organization’s exemption type.
- Filing and disclosure failures, for example repeated failure to file Form 990.
What not to send
- Hearsay with no documents.
- Vague claims like “financial misconduct,” without dates, names, or amounts.
- Unrelated personal disputes that do not involve exempt‑organization rules.
Aim for a narrative a stranger can confirm in five minutes using your attachments.
Documents And Evidence That Carry Weight
Your goal is to tie people, dates, and dollars to actions. Build a packet that an IRS reviewer can follow without guesswork.
- Bank statements, canceled checks, deposit slips, invoices, payroll registers, expense reports.
- Board minutes, resolutions, memos, emails, chats, and approvals that show knowledge or decision making.
- Screenshots of website pages, solicitations, social posts, and event programs with URLs and capture dates.
- Contracts, leases, appraisals, and market comps that show above‑market insider pay or sweetheart deals.
- Prior and current Form 990s to spot inconsistencies, for example missing schedules or sudden compensation jumps.
Evidence quick reference
| Item | Why it matters | Example you can cite |
| Bank statements | Verifies amounts and timing | Deposit on 04 14 2025 from “Friends of Candidate” |
| Check images | Proves payee and authorization | Payable to Board Member LLC for event table |
| Emails or contracts | Confirms approvals | Signed event contract naming a candidate |
| Form 990 pages | Cross check disclosures | Schedule C shows “no political activity” |
| EIN identifiers | Enables record matching | Primary EIN and related supporting org EINs |
Short on time, highlight dates and amounts on scans so they pop for the reviewer.
How To Complete The Form, Step By Step
You can complete Form 13909 inside the IRS online wizard or fill the PDF. The wizard walks you through instructions, organization identity, details, submitter info, a review screen, and a final submit or download step. You can submit electronically or download a PDF to mail or fax.
Lines 1 to 7, identity
- List the organization’s legal name, any prior names, full address, and EIN with nine digits.
- If you do not have the EIN, include a state registration number and where you found it.
- Enter the referral date in month, day, year format.
Lines 8 to 12, what happened
Write a tight, factual narrative that answers who, what, when, where, and how. Use exhibit labels inside the text.
- “On 03 12 2025, the charity paid $18,500 to Board Member LLC for ‘campaign tables,’ see A, bank statement, and B, vendor invoice.”
- “On 05 15 2025, board minutes show a vote to reimburse airfare for the candidate’s spouse, see C.”
- “The 2024 Form 990, Schedule C reports no political activity, see D.”
Keep opinions out. Short sentences beat long ones. The wizard prompts for names, titles, dates, and dollar amounts, so match that structure.
Lines 13 to 19, your info
If you want a mailed acknowledgement, provide your name and return mailing address. If you prefer not to, enter “Anonymous.” Either way, do not expect status updates due to confidentiality rules.
Filing Methods That Work In 2025
You have three primary channels. Pick the one that fits your privacy and speed needs.
- Online, use the Form 13909 wizard, upload your exhibits, and submit. Download the PDF for your records from the confirmation screen.
- Email, send Form 13909 and attachments to [email protected]. Fast, but email is not encrypted, so limit sensitive personal data to what is necessary.
- Mail, send to TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242. Use a tracked service and keep the receipt.
Some IRS training materials also list a Dallas fax line. Use it only if you cannot email and cannot wait for mail. The core channels are the online wizard, email, and mail.
Address and channel quick guide
| Method | Where to send | Notes |
| Online wizard | IRS Form 13909 submission portal | Upload exhibits, then download your PDF receipt. |
| [email protected] | Fast, not encrypted, keep sensitive data to a minimum. | |
| TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242 | Use tracked mail, keep copies. | |
| Fax, if needed | 214‑413‑5415 | Listed on IRS training site, secondary option only. |
Acknowledgement Letters And The No‑Updates Rule
If you provide your name and return mailing address, the IRS mails an acknowledgement that confirms receipt. The IRS does not send acknowledgements by email. After that letter, you should not expect status or outcome updates because tax return information is confidential under IRC Section 6103. Anonymous referrals do not receive acknowledgements.
Translation, include your mailing address if you want a simple confirmation, but expect silence after that unless the IRS needs clarification.
What the acknowledgement does not mean
- It does not mean the IRS agrees with your claims.
- It does not mean an examination started.
- It does not open a status hotline.
Write A Clean Line 12 That Saves Review Time
Use this structure to keep your narrative short and verifiable.
- One‑line opening, “This referral concerns political campaign intervention by Organization X during 2024.”
- Timeline bullets, each with date, actor, action, amount, and exhibit label.
- Cross references to Form 990 pages, minutes, or contracts.
- A simple close, “These actions appear to be political campaign intervention and private benefit.”
Two‑minute self‑audit before you file
- Every claim has at least one labeled document.
- Names, titles, and amounts match across the form and exhibits.
- EINs are present for the organization and any related entities.
- Screenshots show URLs and capture dates.
- Exhibit names are clear, for example “A Bank Statement 2025 04.pdf,” not “scan00328.pdf.”
Example, From Concern To Completed Referral
You are a vendor who notices a 501(c)(3) purchased a full‑page ad endorsing a candidate. You have the invoice, the ACH remittance, and a screenshot of the ad.
- Confirm identity, look up the charity’s EIN on a recent Form 990 and save the page.
- Build exhibits, A bank remittance detail 09 06 2025, B vendor invoice 09 02 2025, C screenshot of the ad 09 04 2025 with URL and date, D Form 990 page that reports no political activity.
- Draft Line 12, three or four short sentences that point to A through D.
- File through the online wizard, or email [email protected], or mail to TEGE Referrals Group in Dallas.
When To Use Form 211 Instead, The Whistleblower Award Path
Form 13909 is about exempt‑organization compliance. Form 211 is about awards for original information that leads to collected proceeds. If your evidence points to significant tax understatements, review Whistleblower Office rules before you file.
- Awards are generally 15% to 30% of collected proceeds.
- Mandatory award program, the matter must exceed $2,000,000, and for individuals, gross income must exceed $200,000 in a year at issue.
- Expect a multi‑year process with limited updates, since confidentiality still applies.
Practical tips for the award route
- Do not paste your 13909 narrative into Form 211. Build a claim that meets IRC 7623 standards.
- Show how you know what you know, and how the IRS can independently verify it.
- If you want anonymity, consider filing through an attorney, while keeping evidence complete and organized.
State Regulators And Parallel Reporting
The IRS encourages referrals to state charity regulators, since states also oversee nonprofit governance and fundraising. If your packet includes governance or solicitation issues, consider sending a tailored version to the relevant state office.
Build A Decision‑Ready Document Package
Treat your packet like an evidence binder. The IRS will not chase scattered facts.
- One‑page cover sheet with the organization’s name, EIN, a three‑line summary, and an exhibit index.
- A short timeline with dates, actions, amounts, and exhibit labels.
- Clear file names, for example “A Bank Statement 2025 04.pdf.”
- Highlight dates and amounts on scans so they are easy to spot.
- Store all files in a read‑only folder to prevent accidental edits.
A simple exhibit index
| Label | Document | Date | What it proves |
| A | Bank statement | 03 2025 | $18,500 payment out |
| B | Vendor invoice | 03 2025 | Campaign table purchase |
| C | Board minutes | 05 15 2025 | Approval and who voted |
| D | Form 990, Schedule C | TY 2024 | Reported “no political activity” |
For Busy Firms, Make It Repeatable
If you run a CPA, EA, or advisory firm, build lightweight SOPs so any team member can assemble a clean Form 13909 packet on short notice.
- A template for the cover sheet, timeline, and Line 12 prompts.
- A standard file naming convention and exhibit index.
- A simple internal review checklist before submission.
If this is the sticking point, Accountably can help you implement SOP‑driven workpapers and review layers with trained offshore teams that work inside your systems and templates, so you maintain control while meeting deadlines. Use us sparingly, only where structure and continuity are the real gaps.
Common Mistakes To Avoid
Incomplete or vague details
Even valid concerns stall if details are missing. Provide the full name and EIN, then list dates, amounts, named individuals, and roles. Tie each claim to a labeled exhibit so a reviewer can verify quickly.
Missing supporting documents
Do not describe a payment without the bank line or check image. Do not reference a decision without the minutes or email. If you lack a document, say so and explain how the IRS can obtain it.
Incorrect identifiers
Recheck the nine‑digit EIN, legal name, and address. Make sure those fields match the exhibits and the 990 pages you cite. Consistency signals care.
Using the wrong channel for sensitive data
Email is not encrypted. If your packet contains sensitive personal data you do not need, remove it. If you must include sensitive items, consider the online wizard or mail. Do not use unrelated IRS upload tools unless a notice explicitly instructs you.
FAQs
What is IRS Form 13909 used for
It is the IRS referral form to report suspected misconduct by tax‑exempt organizations. Submit through the online wizard, by email to [email protected], or by mail to TEGE Referrals Group in Dallas, and include labeled exhibits.
Can I stay anonymous
Yes. Write “Anonymous.” Anonymous referrals do not get acknowledgements, and no one receives status updates due to Section 6103 confidentiality.
Will the IRS tell me what happened
No. If you provide your name and address, you may receive an acknowledgement by mail. There are no progress or outcome updates.
Is there a fax number
An IRS training page lists a Dallas fax line. Online, email, or mail are the primary channels. Use fax only if you cannot use the others.
What is the difference between a nonprofit and a 501(c)(3)
“Nonprofit” is a broad state law concept. “501(c)(3)” is a federal tax status that adds limits, for example strict rules on political campaign activity, and donors may receive tax deductions. Confirm status on the IRS determination letter and Form 990.
How do I pursue an award
Use Form 211 with the IRS Whistleblower Office. Mandatory award cases generally involve more than $2,000,000 in dispute and, if an individual is involved, gross income over $200,000 for at least one year. Awards typically range from 15% to 30% of collected proceeds.
Conclusion, Measure Twice, File Once
You now have a practical plan. Identify the organization clearly, write a short, factual Line 12, attach labeled exhibits, and choose the right filing channel. If your facts point to a large recovery and you want to pursue an award, review the Form 211 rules first. Provide your name and mailing address only if you want an acknowledgement letter, and expect no updates after that. Do the careful work now, and you give reviewers what they need to act.