Is something bothering you about a church's activities? Do you suspect they might be crossing the line from religious expression into prohibited political intervention? If so, you're not alone, and the IRS provides a mechanism for citizens to report such concerns. Churches, like other 501(c)(3) tax-exempt organizations, are subject to strict rules regarding political activities. Violating these rules can have serious consequences, including the potential loss of their tax-exempt status.
This comprehensive guide will walk you through the entire process of reporting a church to the IRS for political activity, from understanding what constitutes a violation to filling out the necessary forms and knowing what to expect afterward.
Understanding IRS Rules for Churches and Political Activity
Before you even think about reporting, it's crucial to understand what the IRS defines as prohibited political activity for 501(c)(3) organizations, including churches. The key is the absolute prohibition against participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office.
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| How To Report Church To Irs For Political Activity |
What Constitutes Prohibited Political Activity?
This prohibition is broad and covers various actions, including but not limited to:
- Endorsing or opposing candidates: This is the most straightforward violation. A church cannot explicitly state its support for or opposition to a candidate.
- Making contributions: Donating money or resources (e.g., staff time, facilities) to a political campaign is strictly forbidden.
- Distributing campaign materials: This includes flyers, brochures, or any other literature that favors or opposes a candidate.
- Public statements: Verbal or written statements made by or on behalf of the organization that support or oppose a candidate are prohibited. This applies to sermons, newsletters, social media posts, and official church functions.
- Allowing candidates to use church assets/facilities: If a church allows a candidate to use its property or resources for campaigning, it generally must offer equal opportunity to all other candidates seeking the same office, and ensure a non-partisan atmosphere.
- Voter education or registration with bias: While non-partisan voter education and registration drives are generally permitted, if these activities show any bias that favors or opposes a candidate, they become prohibited political intervention.
- Issue advocacy crossing the line: Churches can take positions on public policy issues, even those that divide candidates. However, if this issue advocacy functions as political campaign intervention, for example, by closely aligning with a specific candidate's platform and occurring near an election, it can be problematic.
What is Generally Permitted?
It's equally important to know what is allowed, to avoid reporting actions that are legitimate:
- Individual expression: Church leaders and ministers can speak about political matters as individuals, not on behalf of the church. They can endorse candidates or express their views in their personal capacity, outside of official church functions or publications.
- Non-partisan voter education: Activities like presenting public forums where all legally qualified candidates are invited and a wide spectrum of issues are covered, or publishing non-partisan voter education guides, are generally allowed.
- Lobbying (with limitations): Churches can engage in a limited amount of lobbying to influence legislation (e.g., supporting a bill that aligns with their mission). However, lobbying cannot be a substantial part of their activities. The IRS has no clear definition of "substantial," making this area somewhat vague for churches.
Step 1: Documenting the Alleged Political Activity
Are you absolutely sure you've witnessed something that goes against the IRS's rules? This is the first and most critical question to ask yourself. Vague suspicions won't be enough; the IRS needs concrete information.
Tip: Read actively — ask yourself questions as you go.
What to Document:
When you observe a church engaging in what you believe is prohibited political activity, begin documenting everything thoroughly. Think of yourself as building a case.
- Date and Time: Note the precise date and time of the alleged violation.
- Specific Event/Action: Describe exactly what happened. Was it a sermon? A flyer? A social media post? A candidate speaking at a church event?
- Location: Where did this activity take place? (e.g., church sanctuary, church hall, church website, church bulletin board).
- Individuals Involved: Identify any individuals involved, especially church leadership (pastor, elders, deacons) or specific candidates.
- Content of Communication:
- If verbal: Transcribe as accurately as possible what was said. Did they endorse a candidate? Oppose one? Encourage voting for a specific party?
- If written: Obtain copies of flyers, newsletters, emails, or screenshots of website content or social media posts.
- Candidate Information: If a candidate was mentioned or supported, note their name, the office they are seeking, and the election date (if applicable).
- Evidence of Bias: Provide specific details demonstrating how the activity favored or opposed a particular candidate or party. For example, if a "voter guide" only highlighted one candidate's positions, or if only one candidate was invited to speak without offering equal time to others.
- Witnesses: If there were other people who witnessed the activity, note that, though you likely won't be able to provide their contact information to the IRS unless they also wish to file a complaint.
How to Collect Evidence:
- Take Photos/Videos: If permissible and safe, photographic or video evidence can be incredibly powerful. Ensure the timestamp and location are clear if possible.
- Save Digital Copies: For online content, take screenshots and save the web page as a PDF. Note the URL.
- Keep Physical Copies: If you receive a physical document (flyer, newsletter), keep the original or make a clear copy.
- Detailed Notes: Immediately after witnessing the event, write down everything you remember. Details fade quickly!
Step 2: Obtaining and Completing IRS Form 13909
The primary way to report a tax-exempt organization, including a church, to the IRS for alleged violations is by using Form 13909, Tax-Exempt Organization Complaint (Referral) Form.
Where to Find Form 13909:
- IRS Website: The most reliable place to get the form is directly from the official IRS website. Go to IRS.gov and search for "Form 13909." Always ensure you have the most recent version of the form.
Filling Out Form 13909: A Section-by-Section Guide
The form is designed to gather specific information to help the IRS understand your complaint. Fill it out completely and accurately.
Part I: Complainant's Information
- Your Name, Address, Phone Number, Email: While you can file anonymously, providing your contact information allows the IRS to send you an acknowledgment letter. The IRS is prohibited from disclosing whether they have initiated an examination or its results, so you won't receive updates beyond the acknowledgment. Your identity will be kept confidential.
- Relationship to Organization (Optional): You can indicate your relationship (e.g., congregant, former member, concerned citizen).
Part II: Organization Information
- Name of Organization: Provide the full legal name of the church.
- Address: Include the complete mailing address.
- Employer Identification Number (EIN): If you know it, providing the EIN is extremely helpful to the IRS. You might find this on official church documents, their website (less common), or potentially through the IRS's Tax Exempt Organization Search tool (though churches are generally not required to file Form 990, making their EIN harder to publicly find). If you don't know it, leave it blank.
- Type of Organization: Check "Religious."
Part III: Description of Alleged Violation
This is where your detailed documentation from Step 1 comes into play.
- Type of Alleged Violation: Check the box for "Political Campaign Intervention."
- Dates of Alleged Violations: Provide specific dates or a range of dates.
- Description of Alleged Violation: This is the most critical section. Be clear, concise, and factual. Do not include opinions, speculation, or emotional language. Stick to what you observed.
- Example: "On [Date], during the Sunday service at [Time], Pastor [Name] explicitly endorsed candidate [Candidate's Name] for [Office] from the pulpit, stating, 'We must vote for [Candidate's Name] because he/she aligns with our values on [Issue].' This was witnessed by approximately [Number] congregants."
- Example: "On [Date], the church distributed a 'voter guide' in the weekly bulletin that only highlighted the positions of candidates from one political party, specifically advocating for the election of [Candidate Names] and opposing [Candidate Names] by negatively framing their positions. A copy of the bulletin is attached."
- Supporting Documentation: Clearly state what supporting documents you are attaching (e.g., "Attached: Photo of church sign dated [Date], copy of sermon transcript, screenshot of Facebook post.").
Part IV: Signature
- Signature and Date: Sign and date the form. This certifies that the information you've provided is true and accurate to the best of your knowledge.
Step 3: Submitting Your Complaint to the IRS
Once Form 13909 is completed and you have all your supporting documentation ready, it's time to submit.
QuickTip: Focus on one paragraph at a time.
Submission Methods:
The IRS offers a few ways to submit Form 13909:
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Mail (Recommended for documentation):
- This is often the best method if you have physical copies of evidence or a large volume of documentation.
- Mail to: IRS EO Classification Mail Code 4910DAL 1100 Commerce St. Dallas, TX 75242-1198
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Fax:
- Fax to: 214-413-5415
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Email:
- Email to: eoclass@irs.gov
- If emailing, ensure all documents are scanned clearly and attached as PDFs.
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Telephone (for general inquiries, not for detailed complaints):
- While you can call the TE/GE toll-free number (877-829-5500), it's generally recommended to submit detailed complaints in writing using Form 13909 to ensure all information is properly recorded and reviewed.
Important Considerations:
- Keep Copies: Always make and keep copies of your completed Form 13909 and all supporting documentation for your own records.
- No Status Updates: Due to taxpayer confidentiality laws (Section 6103 of the Internal Revenue Code), the IRS cannot disclose whether an examination has been initiated or the results of any investigation. You will likely only receive an acknowledgment letter if you provide your contact information.
- Confidentiality: The IRS will keep your identity confidential when you make a referral.
Step 4: What Happens After You Submit the Complaint?
After the IRS receives your complaint, it goes through a specific review process.
The IRS Review Process:
- Receipt and Acknowledgment: Your complaint (referred to as a "referral") will be sent to analysts at the Exempt Organizations Classifications Office in Dallas. If you provided your contact information, you'll receive an acknowledgment letter.
- Identity Confirmation: The IRS will confirm the identity of the organization you reported.
- Technical Analysis: An experienced IRS revenue agent will perform a thorough technical analysis of your allegations. They use a "reasonable belief" standard to determine if the facts presented suggest a potential violation.
- Decision on Action: Based on the analysis, the agent will decide on one of the following:
- No further action: The information doesn't warrant further investigation.
- Forward to Committee: The referral contains characteristics that require evaluation by a committee of career EO managers and agents. This committee decides whether to proceed with an examination.
- Warrants Examination: The information is deemed sufficient to warrant an examination of the organization.
- Prioritization (for political intervention cases): Complaints regarding political intervention are often treated as priority cases, especially during election periods.
Potential Outcomes for the Church:
If the IRS decides to act, the consequences for a church found to be in violation can vary depending on the severity and nature of the political activity:
- Warning Letter/Corrective Action: For less severe or first-time violations, the IRS might issue a warning or require the church to take corrective actions.
- Excise Taxes: The IRS can impose excise taxes on the amount of money spent on prohibited political activity.
- Loss of Tax-Exempt Status: This is the most severe penalty. If a church is found to have engaged in substantial or egregious political campaign intervention, it can lose its 501(c)(3) tax-exempt status. This means:
- The church's net income would become subject to federal and potentially state income taxation.
- Donations to the church would no longer be tax-deductible for donors.
- The church could lose other benefits, such as preferential mailing rates and state/local tax exemptions (e.g., property tax).
- Church Audit Procedures Act (CAPA): It's important to note that special procedures apply when the IRS audits a church under Section 7611 of the Internal Revenue Code. These procedures require a "reasonable belief" of a violation, higher-level approval for examinations, and notification to the church before an inquiry or examination begins.
Conclusion
Reporting a church for political activity to the IRS is a serious undertaking that requires careful documentation and a clear understanding of the rules. While the IRS cannot disclose the outcome of their investigations, your diligence in reporting potential violations helps ensure that tax-exempt organizations adhere to the laws governing their status. This process is about upholding the integrity of the tax-exempt system and ensuring fairness for all.
10 Related FAQ Questions
How to distinguish between permissible issue advocacy and prohibited political intervention for churches?
To distinguish, consider if the communication: 1) identifies specific candidates, 2) expresses approval or disapproval of candidates' positions/actions, 3) is delivered close to an election, 4) references voting or an election, or 5) addresses an issue distinguishing candidates in an election. If multiple factors are present, it leans towards prohibited intervention.
QuickTip: Take a pause every few paragraphs.
How to find a church's Employer Identification Number (EIN) for Form 13909?
Finding a church's EIN can be challenging as churches are not typically required to file Form 990 (which lists EINs) publicly. You might find it on official church documents, but if not, you can leave that field blank on Form 13909; the IRS can still identify the organization by its name and address.
How to ensure my identity remains confidential when reporting a church to the IRS?
When submitting Form 13909, the IRS states they will keep your identity confidential. However, to receive an acknowledgment letter, you must provide your name and address. The IRS is prohibited by law (Section 6103) from disclosing your identity or the details of the investigation to the organization being reported.
How to gather effective evidence for a political activity complaint against a church?
Effective evidence includes specific dates and times, clear descriptions of the actions (what was said, displayed, or distributed), names of individuals involved, and any supporting documentation like photos, videos, audio recordings, copies of publications, or screenshots of online content. Focus on factual, verifiable information.
How to understand the "substantial part" test for lobbying activities by churches?
The "substantial part" test for lobbying is notoriously vague for churches. While some lobbying is permitted, if a church's lobbying efforts become a significant portion of its overall activities, it could jeopardize its tax-exempt status. There is no clear percentage defined by the IRS, making it a qualitative assessment based on facts and circumstances.
How to know if a church event featuring a political candidate violates IRS rules?
A church event featuring a political candidate can violate IRS rules if it: 1) does not offer equal opportunity to all candidates for the same office, 2) shows explicit or implicit support for or opposition to the candidate, 3) involves political fundraising, or 4) does not maintain a clearly nonpartisan atmosphere.
Tip: Read once for flow, once for detail.
How to interpret what the IRS considers "political campaign intervention"?
The IRS interprets "political campaign intervention" as any activity that favors or opposes one or more candidates for public office. This includes direct actions like endorsements and contributions, but also indirect actions like biased voter education or issue advocacy that essentially functions as campaigning.
How to determine the consequences for a church found guilty of political activity violations?
Consequences can range from warning letters and mandatory corrective actions to the imposition of excise taxes on the funds used for political activity, and in severe or repeated cases, the revocation of the church's tax-exempt status, leading to loss of income tax exemption, donor deductibility, and other benefits.
How to follow up on a complaint filed with the IRS regarding a church's political activity?
Unfortunately, due to federal taxpayer confidentiality laws (26 U.S.C. § 6103), the IRS cannot provide updates on the status or outcome of a specific investigation. Once you receive the acknowledgment letter (if you provided your contact information), you will not receive further communication from the IRS regarding the case.
How to find official IRS resources on church political activity guidelines?
The best way to find official IRS resources is by visiting IRS.gov and searching for "churches and political activities," "501(c)(3) political campaign intervention," or "Restriction of political campaign intervention by Section 501(c)(3) tax-exempt organizations." Look for documents published directly by the IRS.
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