In the United States, religious organizations, including churches, are classified as 501(c)(3) entities. This tax-exempt status comes with a strict legal condition: they are prohibited from participating in, or intervening in, any political campaign on behalf of or in opposition to any candidate for public office. If you believe a church is violating these federal regulations, there is a formal process to report such conduct to the Internal Revenue Service (IRS).
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The Legal Framework
Under Section 501(c)(3) of the Internal Revenue Code, organizations that enjoy tax-exempt status must remain non-partisan. This means that a church may not:
- Endorse specific political candidates.
- Make financial contributions to political campaign funds.
- Distribute statements—whether verbal or written—that favor or oppose a candidate.
- Engage in coordinated activity to influence the outcome of an election.
When an organization crosses these boundaries, it risks the revocation of its tax-exempt status and the potential imposition of excise taxes. The IRS maintains this prohibition to ensure that taxpayer-subsidized organizations remain neutral regarding electoral politics.
How to File a Complaint: IRS Form 13909
If you have witnessed activities that appear to violate these rules, the primary tool for reporting is IRS Form 13909, titled the Tax-Exempt Organization Complaint (Referral) Form. This document is designed specifically for individuals to report concerns regarding non-compliance.
Steps to Complete the Referral
- Gather Evidence: Before filing, compile as much documentation as possible. This includes copies of newsletters, recordings of sermons, links to social media posts, or flyers that explicitly endorse or oppose a political candidate.
- Access the Form: You can find the official Form 13909 on the IRS website. Ensure you are using the most current version to prevent processing delays.
- Provide Details: When filling out the form, be as specific as possible. Include the name and address of the organization, the date the activity occurred, and a clear description of the actions that you believe constitute political campaign intervention.
- Submission: The completed form and supporting documents can be submitted to the IRS via email at eoclass@irs.gov or by mail to the address specified on the official IRS website.
What Happens Next?
Once a complaint is submitted, the IRS reviews the information to determine if an investigation is warranted. It is important to note that the IRS does not provide feedback to the complainant regarding the status or outcome of a specific investigation due to privacy laws protecting taxpayer information. However, your report plays a vital role in ensuring that tax-exempt entities remain in compliance with the law.
By utilizing Form 13909, citizens serve as essential partners in maintaining the integrity of the tax-exempt sector. Reporting potential misconduct helps protect the public interest and ensures that all organizations operating under 501(c)(3) status adhere to the same regulatory standards regarding political neutrality.
