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File IRS Form 13909 Complaint

Report violations of IRC Section 501(c)(3) political campaign restrictions

What is Form 13909?

Form 13909: Tax-Exempt Organization Complaint (Referral) is the official IRS form to report suspected violations of federal tax law by tax-exempt organizations. This form is submitted to the IRS Tax Exempt and Government Entities (TEGE) Division.

Filing is free, voluntary, and confidential. You can request anonymity when submitting.

Key Facts:

  • Official Form: OMB Number 1545-2314, November 2023
  • Submission: Mail or email to IRS TEGE Classification
  • Processing: IRS sends acknowledgment letter within weeks
  • Confidentiality: IRS cannot share investigation results

Whistleblower Protection & Retaliation Prevention

Retaliation for reporting violations is illegal.

Your Rights: Federal law protects individuals who report suspected violations of tax law. You cannot be retaliated against for filing a complaint with the IRS or other agencies.

If You're Concerned About Retaliation:

  • • Check the retaliation concern box on the IRS Form 13909
  • • Request confidentiality from all agencies where you file complaints
  • • Keep detailed records of any retaliation (emails, messages, actions taken against you)
  • • Document dates, times, and specific incidents of retaliation

If Retaliation Occurs:

  • • You can file a separate complaint about the retaliation itself with the IRS or other appropriate agencies
  • • Document everything thoroughly with evidence
  • • Consider consulting with an attorney who specializes in whistleblower protection
  • • Report retaliation to your state labor department or OSHA if employment-related

Target Organization Information

Organization Name

Turning Point USA Inc

EIN (Employer ID Number)

80-0835023

Location

Indiana, IN

Tax-Exempt Since

July 2014

Important: Include the organization's EIN (80-0835023) in all Form 13909 submissions to ensure the IRS correctly identifies the organization being reported.

Step-by-Step Filing Instructions

1

Download Form 13909

Download the official form and review the instructions to understand all required fields.

Download Form 13909
2

Section 1: Organization Information

Field 1: Full legal name of organization

Field 2: Street address

Fields 3-5: City, State, ZIP code

Field 6: Date of referral (today date)

Field 7: Employer Identification Number (EIN) - Find at www.irs.gov/charities

3

Section 2: Details of Alleged Violation (CRITICAL)

Field 8: Names of individuals involved

Field 9: Their organizational titles

Field 10: Specific dates of violations

Field 11: Dollar amounts (if known)

Field 12: Detailed description - Include WHO, WHAT, WHERE, WHEN, HOW you learned about it, and WHAT EVIDENCE you have. Attach additional pages if needed.

4

Section 3: Submitter Information

Field 13: Your name (or "Anonymous")

Field 14: Occupation (optional)

Fields 15-19: Your address, city, state, ZIP, phone

Field 20: Check if concerned about retaliation

5

Gather Supporting Documentation

Attach evidence that supports your complaint:

  • • Screenshots of social media posts endorsing candidates
  • • Emails or internal communications
  • • News articles documenting the activities
  • • Financial records showing political spending
  • • Video or audio recordings of statements
  • • Campaign materials or advertisements
6

Submit the Completed Form

Mail Submission (Recommended)

IRS TEGE Classification
Mail Code 4910DAL
1100 Commerce Street
Dallas, TX 75242-1027

Email Submission

[email protected]

Note: Email not encrypted. Use mail for sensitive info.

Tips for an Effective Complaint

Be Specific and Factual

Provide concrete details: dates, amounts, names, actions. Avoid generalizations. The IRS investigates based on documented evidence.

Focus on Legal Violations

Clearly explain how activities violate IRC Section 501(c)(3). Reference specific legal restrictions.

Attach Supporting Evidence

Include copies of documents, screenshots, news articles. Label attachments and reference them in your narrative.

File Multiple Complaints

File separate complaints for each violation or incident. Each complaint strengthens the case.

Keep Records

Save copies of everything: form, attachments, acknowledgment letter. This creates a paper trail.

After Filing Your IRS Complaint

For maximum impact, also file complaints with state and watchdog organizations:

File State ComplaintFile Watchdog Complaint