A complaint (also called a referral) is any communication alleging that a tax-exempt organization is in potential noncompliance with the tax law. Exempt Organizations (EO) receives complaints from the general public, members of Congress, federal and state government agencies, as well as from other parts of the IRS.
Form 13909 and any supporting documentation may be submitted in a variety of ways. They can be sent via:
- Mail to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce St., Dallas, TX 75242-1198,
- Fax to 214-413-5415, or
- Email to eoclass@irs.gov.
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 charity regulator and/or state tax agency. [added 1/10/13]