Members of the public may send information that raises questions about an exempt organization's compliance with the Internal Revenue Code to IRS - Tax Exempt and Government Entities Division . They may use Form 13909, Tax-Exempt Organization Complaint (Referral) Form PDF,

and attach any supporting documentation, for this purpose. Form 13909 PDF can be submitted one of the following ways:

  • Email to
  • Mail to TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242, or
  • Fax to 214-413-5415

In addition to oversight by the IRS, tax-exempt organizations are subject to oversight by State charity regulators and State tax agencies. You may also want to send a copy of the referral you send to us to your state tax agency.

Acknowledgement and Disclosure Prohibition

After a referral is made, the IRS will mail an acknowledgement letter to all non-IRS sources making a referral, unless it was made anonymously. To receive an acknowledgement letter, you must provide your name and return address. We are unable to send acknowledgement letters through e-mail.

Section 6103 of the Internal Revenue Code prohibits the IRS from disclosing whether it has initiated an examination or the results of any examination. Therefore, the IRS cannot communicate with the original source of a referral beyond the acknowledgement letter.