It's understandable to be concerned about the integrity of tax-exempt organizations, especially churches, when it comes to political activity. The Internal Revenue Service (IRS) has clear guidelines on what churches (and all 501(c)(3) organizations) can and cannot do regarding political campaigns. Violating these rules can jeopardize their tax-exempt status.
Let's dive into how you can report a church to the IRS for alleged political activity, with a detailed, step-by-step guide.
How Do I Report a Church to the IRS for Political Activity? A Comprehensive Guide
Have you witnessed a church engaging in activities that seem to cross the line into political campaigning? Perhaps they're endorsing a candidate, distributing partisan literature, or using church resources for campaign fundraising. If so, you're not alone in wondering what recourse you have. The IRS strictly prohibits 501(c)(3) organizations, including churches, from participating in or intervening in any political campaign on behalf of, or in opposition to, any candidate for
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| How Do I Report A Church To The Irs For Political Activity |
Understanding the Rules: What Constitutes Prohibited Political Activity?
Before you report, it's crucial to understand what the IRS considers prohibited political campaign intervention. This isn't about general advocacy on issues, which is often permissible lobbying within limits, but specifically about supporting or opposing candidates for public office.
Here's what generally violates the prohibition:
- Endorsing or opposing candidates: This includes verbal statements from the pulpit, written statements in newsletters, social media posts, or official church communications.
- Making contributions to political campaigns: Direct or indirect financial support for a candidate or political party.
- Engaging in fundraising for a political campaign: Using church resources (facilities, staff, mailing lists) to raise money for a candidate.
- Distributing partisan campaign literature: Handing out flyers, brochures, or other materials that support or oppose specific candidates.
- Allowing church property to be used for political campaigning: For example, hosting a rally for a candidate where the church actively promotes their election.
- Expressing approval or disapproval of a candidate's positions/actions in a way that suggests intervention in a campaign, especially close to an election.
- Asking candidates to sign pledges or promises to support certain issues, if it's done in a partisan manner that favors or opposes a candidate.
What is generally permissible (if conducted non-partisanly):
- Voter education activities (e.g., non-biased voter guides that present all candidates' positions equally).
- Voter registration drives.
- Get-out-the-vote efforts.
- Hosting candidate forums if all qualified candidates are invited and treated equally.
- Advocacy on general issues or legislation, even if those issues are debated by political candidates (this is considered lobbying and has separate, limited allowances).
Step 1: Gather Your Evidence – This is the most critical step!
Before you even think about contacting the IRS, you need to collect as much concrete evidence as possible. Vague accusations or hearsay will not be enough. The more detailed and documented your evidence, the stronger your report will be.
Tip: Reread if it feels confusing.
What kind of evidence should you look for?
- Dates and Times: When did the alleged activity occur? Be as specific as possible.
- Specific Statements:
- Direct quotes from sermons, speeches, or public addresses.
- Copies of newsletters, bulletins, emails, or social media posts from the church or its leaders that endorse or oppose candidates.
- Photographs or Videos: Images or recordings of campaign signs on church property, political events held at the church, or relevant statements.
- Witness Accounts: If others witnessed the activity, note their willingness (or unwillingness) to corroborate your claims. You may not need their direct involvement, but it strengthens your own observation.
- Financial Information (if applicable): Any publicly available information about donations from the church to political campaigns, though this is less common for direct church giving and more likely to be found for related organizations.
- Flyers, Handouts, or Websites: Copies of any materials distributed or links to relevant web pages.
Pro-Tip: Be objective. When collecting evidence, focus on the facts of the activity, not your personal feelings about the church or the candidates involved. The IRS is interested in whether the law was violated, not in theological or political debates.
Step 2: Understand the Reporting Mechanism – Form 13909
The primary way to report a tax-exempt organization to the IRS for non-compliance, including political activity, is by using Form 13909, Tax-Exempt Organization Complaint (Referral) Form. While you can send a letter, using this form ensures you provide all the necessary information in a structured format.
You can find Form 13909 on the official IRS website (
Step 3: Completing Form 13909 – Attention to Detail is Key
Filling out Form 13909 requires careful attention to detail. Take your time and be thorough.
Sub-heading 3.1: Your Information (Part III - Complainant's Information)
- Name, Address, Phone Number, Email: You'll need to provide your personal contact information. While you can choose to remain anonymous, providing your contact details allows the IRS to send you an acknowledgment letter that your referral was received. The IRS states they will keep your identity confidential when you make a referral.
- Concern about Retaliation: There's a box to check if you are concerned about facing retaliation if your identity is disclosed. This is important for the IRS's internal handling of the complaint.
Sub-heading 3.2: Information About the Church (Part I - Referred Organization Information)
- Name of Referred Organization: Provide the full legal name of the church.
- Street Address, City, State, ZIP Code: Be precise with the church's address.
- Employer Identification Number (EIN): If you know the church's EIN, include it. This is a nine-digit number the IRS uses for tax purposes. If you don't have it, don't worry, but provide any other identifying information like a state non-profit registration number if available.
- Date of Referral: Enter the date you are submitting the form.
Sub-heading 3.3: Describing the Alleged Violation (Part II - Details of Alleged Violation)
This is where your gathered evidence from Step 1 comes into play. Be as specific as possible.
Tip: Don’t skip — flow matters.
- Names of Person(s) Involved: Identify individuals (e.g., pastor, church elder) who engaged in the activity, if known. Include their organizational titles.
- Date(s): Provide specific dates when the violations occurred.
- Dollar Amount(s): If you have information about specific financial contributions or expenditures related to political activity, include the amounts.
- Description of Alleged Activities: This is the narrative section. Briefly describe the facts of the alleged violation.
- Who: Who engaged in the activity (e.g., "Pastor John Smith," "the church's official Facebook page")
- What: What specific action took place (e.g., "endorsed Candidate X," "distributed flyers for Party Y")
- Where: Where did it happen (e.g., "during Sunday service," "on the church bulletin board," "on the church website")
- When: When did it happen (specific dates and times are best)
- How you learned about and obtained the information: Briefly explain your source of information.
- Supporting Documentation: Crucially, indicate what supporting documents you are attaching. This could include copies of newsletters, screenshots of social media posts, photographs, etc. Make sure these attachments are clearly labeled and referenced in your description.
Example of a good description: "On Sunday, June 9, 2025, during the 10:00 AM service, Pastor Jane Doe, from the pulpit, explicitly endorsed 'Candidate A' for the upcoming local election, stating, 'We must all vote for Candidate A to ensure our community's values are upheld.' She then directed congregants to a table in the lobby where flyers promoting Candidate A were being distributed by church volunteers. I have attached a photo of the flyers and a recording of the sermon segment as evidence."
Step 4: Attaching Supporting Documentation – Make it Easy for the IRS
As mentioned, supporting documentation is key.
- Organize your documents: If you have multiple pieces of evidence, consider numbering them or clearly labeling them (e.g., "Exhibit A: Church Newsletter," "Exhibit B: Photo of Campaign Sign").
- Make copies: Keep original documents for your records. Send copies to the IRS.
- Clarity: Ensure any text in photos or documents is legible.
Step 5: Submitting Your Complaint – Multiple Options
Once your form is completed and all supporting documents are ready, you can submit it to the IRS.
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Sub-heading 5.1: Email Submission
- You can email the form and attachments to eoclass@irs.gov.
- Note: The IRS states that email submissions of Form 13909 and attachments are not encrypted for security. Be aware of this if you have significant privacy concerns.
Sub-heading 5.2: Mail Submission
- You can mail your completed Form 13909 and supporting documents to: TEGE Referrals Group 1100 Commerce Street, MC 4910 DAL Dallas, TX 75242
Sub-heading 5.3: Fax Submission
- Some IRS resources also list a fax number: 214-413-5415.
Sub-heading 5.4: Telephone (for General Questions, Not Formal Complaints)
- While you can call the TE/GE toll-free number (877-829-5500) for general questions about tax-exempt organizations, this is not the method for filing a formal complaint. Formal complaints require written submission.
Step 6: What Happens Next? – Patience is a Virtue
After you submit your complaint, here's what you can expect:
- Acknowledgement Letter: If you provided your name and address, the IRS will send you an acknowledgment letter confirming receipt of your referral. This is typically the only communication you will receive from the IRS regarding your specific complaint.
- Confidentiality: The IRS is bound by Section 6103 of the Internal Revenue Code, which prohibits them from disclosing tax return information. This means they cannot tell you if they've initiated an examination based on your complaint, or what the results of any examination are.
- Review Process: Your complaint will be reviewed by analysts at the Exempt Organizations Classifications Office. They will confirm the identity of the organization and perform a technical analysis of the allegations.
- Possible Outcomes:
- The information may not warrant further action.
- The referral may be held for future consideration.
- The information may be forwarded to a committee of career EO managers and agents for evaluation.
- The information may warrant an examination of the organization.
- No Updates: Due to confidentiality laws, you will not receive status updates or progress reports on the investigation. This can be frustrating, but it's standard procedure.
Step 7: Consider State-Level Reporting
In addition to the IRS, tax-exempt organizations are also subject to oversight by State charity regulators and State tax agencies. Depending on the nature of the political activity, it might also violate state election laws or non-profit regulations.
- You may consider sending a copy of your referral to your state tax agency or attorney general's office if you believe there are violations of state law.
- A quick online search for "[Your State] charity regulator" or "[Your State] attorney general non-profit complaints" should point you in the right direction.
Important Considerations:
- Good Faith: Only report if you genuinely believe a violation has occurred and you have supporting evidence. Filing false or malicious complaints can have serious consequences.
- Not All Political Activity is Prohibited: Remember the distinction between prohibited campaign intervention and permissible lobbying or non-partisan voter education. Ensure what you are reporting genuinely crosses the line.
- IRS Discretion: The IRS has discretion in how it handles complaints. Even with strong evidence, they may choose not to pursue an examination, or the examination may not lead to public action.
Reporting a church for political activity is a serious matter. By carefully following these steps and providing thorough documentation, you can ensure your complaint is properly considered by the IRS.
QuickTip: The more attention, the more retention.
10 Related FAQ Questions
Here are 10 related frequently asked questions about reporting churches to the IRS for political activity, with quick answers:
How to distinguish between lobbying and political campaign intervention for a church?
Lobbying aims to influence legislation, while political campaign intervention aims to influence the election or defeat of a specific candidate for public office. Churches are prohibited from intervening in political campaigns, but can engage in a limited amount of lobbying activities.
How to know if a church is truly tax-exempt under 501(c)(3)?
Most churches are automatically considered 501(c)(3) organizations by the IRS, even without formally applying for recognition. However, you can search the IRS Tax Exempt Organization Search tool to see if a church has formally applied for and received a determination letter.
How to define "candidate for public office" in the context of IRS rules for churches?
A "candidate for public office" refers to any individual who offers himself or herself, or is proposed by others, as a contestant
How to ensure my identity remains confidential when reporting to the IRS?
While you can select the "concerned about retaliation" box on Form 13909, the IRS also states that your identity will be kept confidential. However, no guarantees can be made, especially if legal proceedings require disclosure. For complete anonymity, you can submit the form without your contact information, but you won't receive an acknowledgment.
How to report a church if I don't have all the details, like their EIN?
You can still report a church even if you don't have their EIN. Provide as much identifying information as possible, such as the full name and address of the church. The IRS has internal processes to identify the organization.
Tip: Don’t skim past key examples.
How to know if the IRS has taken action on my complaint?
Due to taxpayer confidentiality laws (Section 6103), the IRS cannot disclose whether they have initiated an examination or the results of any examination based on your complaint. You will only receive an acknowledgment letter if you provide your contact information.
How to report other types of violations by a tax-exempt organization (not political activity)?
Form 13909 is used for a variety of complaints against tax-exempt organizations, including misuse of funds, excessive compensation, or operating for private benefit. The process is similar, focusing on specific details and evidence.
How to find the official IRS Form 13909?
You can download the official Form 13909, Tax-Exempt Organization Complaint (Referral) Form, directly from the IRS website by visiting www.irs.gov and searching for "Form 13909."
How to differentiate between a minister's personal political views and the church's official stance?
The IRS generally focuses on whether the minister's statements are made on behalf of the organization or are presented as the church's official position, often through church publications, events, or resources. A minister expressing personal views outside of their official capacity, without using church resources or implying institutional endorsement, is generally not prohibited.
How to provide digital evidence, like website screenshots or social media posts?
Print out screenshots of websites or social media posts, making sure the date and URL are visible. If possible, save the web page as a PDF. For videos, you can provide a link if it's publicly accessible, or describe how the IRS can access it (e.g., "available on the church's public YouTube channel").
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