Reporting a church to the IRS for political activity can feel like a complex and daunting task, but it's important to understand that the Internal Revenue Service (IRS) has clear guidelines for tax-exempt organizations, including churches, regarding political intervention. If you believe a church is violating these rules, the IRS provides a formal process for reporting such concerns. This guide will walk you through the steps to file a complaint, helping you understand what constitutes a violation and how to report it effectively.
Are you ready to take a stand for tax-exempt integrity? Let's get started!
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| How To Report Church To Irs For Political Activity Pdf |
Understanding the Rules: What Churches Can and Cannot Do
Before you jump into reporting, it's crucial to understand the foundation of IRS rules for churches, specifically under Section 501(c)(3) of the Internal Revenue Code. Churches, like other charitable organizations, receive tax-exempt status in exchange for adhering to certain regulations. A key aspect of this is the prohibition against political campaign intervention.
What is Prohibited?
- Endorsing or Opposing Candidates: Churches cannot endorse or oppose any candidate for public office, whether verbally, in writing (including newsletters, bulletins, or websites), or through any other form of communication. This includes federal, state, and local elections.
- Donating to Political Campaigns: Direct or indirect contributions to political campaign funds are strictly forbidden.
- Fundraising for Candidates: Churches cannot engage in fundraising activities for political candidates.
- Using Church Resources for Political Purposes: This is a broad category. It includes, but is not limited to:
- Using church facilities for campaign events without offering equal access to all candidates.
- Allowing church staff to use their official church roles to promote or oppose candidates.
- Distributing partisan campaign literature on church property.
- Displaying political campaign signs on church grounds.
- Asking candidates to sign pledges or promises to support specific issues that could be construed as an endorsement.
- Public Statements of Position: Any verbal or written statements made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition.
What Is Allowed?
It's equally important to distinguish what is permissible to avoid misinterpretations:
- Issue Advocacy/Lobbying (with limitations): Churches can engage in a limited amount of lobbying (influencing legislation) as long as it does not become a "substantial part" of their activities and does not constitute political campaign intervention. This includes advocating for or against ballot initiatives or specific pieces of legislation that align with their mission.
- Voter Education (Non-partisan): Churches can conduct non-partisan voter education activities, such as:
- Presenting public forums where all candidates for a given office are invited and given equal opportunity to speak.
- Publishing voter education guides that present positions of candidates on a wide variety of issues without any bias or preference for one candidate over another.
- Conducting voter registration drives and "get-out-the-vote" initiatives, provided they are done in a strictly non-partisan manner.
- Individual Political Activity: Clergy and religious leaders, in their individual capacities and outside the context of any church-sponsored function or publication, may endorse or oppose candidates and otherwise participate in election campaigns. However, they must take clear steps to ensure their actions are not attributed to the church.
Step 1: Gathering Evidence – Be Thorough!
The IRS relies on concrete evidence when investigating complaints. Don't just rely on hearsay or a general feeling. To make your complaint effective, you need to be meticulous in your documentation.
What to Look For and Document:
- Specific Examples: Instead of saying "the church is political," state, "On [Date], during the [Service/Event], Pastor [Name] told the congregation to vote for [Candidate X] because [Reason]."
- Dates and Times: Note the precise dates and times of the alleged political activity. This helps the IRS pinpoint the events.
- Locations: Where did the activity take place? Was it inside the church, on church property, or at a church-sponsored event off-site?
- Individuals Involved: Identify the individuals involved by name and their role within the church (e.g., pastor, board member, volunteer).
- Nature of the Violation: Clearly describe how the activity violates the IRS rules. Is it an endorsement, a call to action, or improper use of resources?
- Supporting Documentation: This is critical. Collect any available evidence, such as:
- Photos or videos: Images of political signs on church property, recordings of sermons or speeches.
- Copies of printed materials: Newsletters, flyers, bulletins, or handouts that contain political endorsements or campaign messages.
- Website screenshots: If the church website or social media features prohibited political content.
- Emails or text messages: Any communication from church leadership or official channels promoting or opposing candidates.
- Eyewitness accounts: Detailed notes from individuals who observed the activity, including their names (if they are willing to be identified, though anonymity is possible for you as the filer).
- Context: Provide context. Was the statement made during a worship service, a special political event, or a general community gathering? This helps the IRS understand the intent and impact.
Remember: The more detailed and well-supported your evidence, the stronger your complaint will be.
QuickTip: Treat each section as a mini-guide.
Step 2: Choosing Your Method of Reporting – The IRS Complaint Form
The primary method for reporting a tax-exempt organization, including a church, for alleged violations of tax law is through IRS Form 13909, Tax-Exempt Organization Complaint (Referral) Form. You can also submit the information in a letter format.
Option A: Using Form 13909 (Recommended)
This form is specifically designed for reporting concerns about tax-exempt organizations. It guides you through providing the necessary information in a structured way.
Sub-step 2.1: Locating Form 13909
- You can typically find Form 13909, Tax-Exempt Organization Complaint (Referral) Form PDF, directly on the IRS website. A quick search for "IRS Form 13909" will usually lead you to the correct page.
- Download the PDF and open it with a PDF reader. You can fill it out digitally or print it and fill it out by hand.
Sub-step 2.2: Filling Out Form 13909
The form will ask for various details. Be as precise as possible using the evidence you gathered in Step 1.
- Section 1: Information About the Organization You Are Reporting:
- Name of Organization: Provide the full legal name of the church.
- Address: Include the complete address of the church.
- Employer Identification Number (EIN): If you know the church's EIN, include it. While not strictly required, it greatly assists the IRS in identifying the organization. You can sometimes find this on publicly available documents or the church's website if they publish their 990 forms (though churches are generally not required to file Form 990 unless they have unrelated business income or choose to do so voluntarily).
- Section 2: Nature of Alleged Violation(s):
- You'll find a list of common violations. For political activity, you will likely check the box for "Organization is engaged in a political campaign" or "Organization is engaged in excessive lobbying activities," depending on the specifics of the alleged violation.
- If none of the pre-listed options perfectly fit, check "Other" and provide a brief explanation.
- Section 3: Details of Alleged Violation(s):
- This is where your detailed evidence comes in. Provide specific details: who, what, where, when, and how.
- Refer to your collected documentation. For example, "On [Date], during the 10 AM service, Pastor [Name] stated, 'Vote for Candidate X, he's a true man of God,' as documented in the attached video recording (Attachment A)."
- If you have multiple incidents, list each one separately with its corresponding details.
- Section 4: Your Information (Optional but Recommended for Acknowledgment):
- You can choose to remain anonymous. However, if you wish to receive an acknowledgment letter from the IRS confirming receipt of your complaint, you must provide your name and mailing address.
- The IRS will keep your identity confidential when you make a referral. They will not disclose your name to the organization you are reporting.
- You will not receive status or progress updates on the investigation due to tax return confidentiality laws (Section 6103 of the Internal Revenue Code).
Option B: Writing a Complaint Letter
If you prefer not to use the form, you can write a letter that includes all the same information requested on Form 13909. Ensure your letter is clear, concise, and provides all the necessary details and supporting evidence.
Tip: Let the key ideas stand out.
Step 3: Attaching Supporting Documentation
This is where your meticulous work in Step 1 pays off.
- Label Your Attachments: Clearly label all your supporting documents (e.g., "Attachment A - Sermon Transcript," "Attachment B - Photo of Sign," "Attachment C - Church Newsletter Excerpt").
- Reference Attachments: In Form 13909 (or your letter), refer to these attachments explicitly in Section 3 where you detail the violations.
- Organize: If you have many documents, consider creating a simple index or table of contents for your attachments.
Step 4: Submitting Your Complaint
Once you have completed Form 13909 (or your letter) and gathered all supporting documentation, you can submit it to the IRS.
Submission Methods:
- Email (Recommended): This is often the quickest and most convenient method. Send your completed form and attached documents to:
- eoclass@irs.gov
- Ensure all attachments are in a commonly accessible format, such as PDF or JPEG.
- Mail: If you prefer to send a physical copy, mail your complaint to:
- TEGE Referrals Group
- 1100 Commerce Street, MC 4910 DAL
- Dallas, TX 75242
- Consider sending it via certified mail with a return receipt requested for proof of delivery.
- Fax: While an option, email or mail are generally preferred for ease of attaching multiple documents. The fax number provided in some resources is 214-413-5415.
Step 5: What Happens Next? (Patience is Key)
After you submit your complaint, the IRS will generally:
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- Send an Acknowledgment (if you provided your contact information): You will receive a letter confirming that your referral has been received. This typically happens within a few weeks.
- Review the Complaint: The IRS Tax Exempt and Government Entities (TEGE) Division will review your complaint and the provided evidence.
- Decision on Action: Based on their review, the IRS will decide whether to pursue an inquiry or examination.
- Confidentiality: As mentioned, due to taxpayer confidentiality laws, the IRS will not provide you with updates on the status or outcome of their investigation. This can be frustrating, but it's important to understand this is standard procedure to protect the privacy of the organization under investigation.
Important Considerations:
- Special Rules for Churches: Congress has imposed special limitations (IRC Section 7611) on how and when the IRS may conduct civil tax inquiries and examinations of churches. This means the IRS cannot simply audit a church without meeting specific requirements and following a particular process.
- Consequences for Violations: If a church is found to have engaged in prohibited political activity, the consequences can range from required corrective actions to the loss of its tax-exempt status or the imposition of excise taxes.
Frequently Asked Questions
How to identify political activity by a church that violates IRS rules?
Look for direct endorsements of or opposition to political candidates, contributions to campaigns, fundraising for candidates, or use of church resources (facilities, staff, communications) to support or oppose a candidate. Non-partisan voter education or issue advocacy (lobbying within limits) is generally allowed.
QuickTip: Focus more on the ‘how’ than the ‘what’.
How to ensure my complaint is taken seriously by the IRS?
Provide detailed and specific information, including dates, times, locations, individuals involved, and the exact nature of the alleged violation. Most importantly, include supporting documentation like photos, videos, written materials, or website screenshots.
How to find the IRS complaint form for tax-exempt organizations?
Search for "IRS Form 13909" on the official IRS website (irs.gov). It's typically available as a downloadable PDF.
How to submit Form 13909 to the IRS?
You can submit it via email to eoclass@irs.gov, by mail to the TEGE Referrals Group in Dallas, TX, or by fax. Email is often the most efficient method for including attachments.
How to remain anonymous when reporting a church to the IRS?
You can leave your name and contact information blank on Form 13909 or in your complaint letter. However, if you choose to remain anonymous, you will not receive an acknowledgment of your complaint.
QuickTip: Repeat difficult lines until they’re clear.
How to know if the IRS is investigating after I file a complaint?
Due to taxpayer confidentiality laws, the IRS will not provide you with updates on the status or outcome of any investigation. You will only receive an acknowledgment of your complaint if you provided your contact information.
How to distinguish between permissible lobbying and prohibited political campaign intervention?
Lobbying involves influencing legislation, while political campaign intervention involves supporting or opposing specific candidates for public office. Churches can engage in limited lobbying but are absolutely prohibited from political campaign intervention.
How to know what types of evidence are most helpful to the IRS?
Any direct evidence that clearly shows the prohibited activity is helpful, such as audio/video recordings of endorsements, copies of church bulletins or flyers with political messaging, or dated screenshots of political content on the church's official website or social media.
How to report a church if I don't know its EIN?
While providing the EIN is helpful, it is not strictly required. The IRS can still identify the church based on its full name and address.
How to learn more about IRS rules for churches and political activity?
Refer to IRS Publication 1828, "Tax Guide for Churches and Religious Organizations," and the IRS website section on "Restriction of political campaign intervention by Section 501(c)(3) tax-exempt organizations" for comprehensive guidance.
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