Can You Report a Church to the IRS for Lobbying?

Churches and other religious organizations receive preferential tax treatment, but this status is contingent upon adhering to federal tax laws governing political activities. When a member of the public believes a church has violated these regulations, particularly through lobbying or campaign intervention, the Internal Revenue Service (IRS) provides a formal pathway for reporting these concerns.

Prohibited Political Activities for Churches

The rules governing political activities of churches are based on their status as 501(c)(3) organizations under the Internal Revenue Code. This designation exempts them from federal income tax and allows donors to take tax deductions for contributions. In exchange for these benefits, organizations must abide by limitations on political campaign intervention and lobbying.

Political campaign intervention is subject to an absolute prohibition. The law states that a 501(c)(3) organization cannot “participate in, or intervene in… any political campaign on behalf of (or in opposition to) any candidate for public office.” Examples of prohibited activities include a minister endorsing a candidate from the pulpit, distributing partisan campaign literature on church property, or the church making a financial contribution to a political campaign. A single instance of campaign intervention can be enough to trigger an IRS inquiry.

Lobbying, the attempt to influence legislation, is treated differently. Lobbying is not absolutely banned, but it cannot constitute a “substantial part” of the church’s overall activities. The IRS determines what is “substantial” through the “facts and circumstances test,” which considers the time and money spent on lobbying relative to all other activities. Churches are not eligible for the more defined “expenditure test” available to some other organizations and must follow the “substantial part” standard.

Churches are permitted to conduct certain activities that touch on political issues without violating these rules. They can engage in non-partisan voter education, such as hosting voter registration drives or publishing neutral voter guides. They may also engage in issue advocacy by taking positions on public policies, so long as the focus remains on the issues rather than endorsing or opposing specific candidates.

Information and Documentation for an IRS Referral

Before submitting a complaint, gather specific and credible information to support the allegation. You should collect details about the organization, including its complete legal name, physical address, and Employer Identification Number (EIN). The EIN is a nine-digit number that can often be found on the organization’s website or public documents.

You will also need to provide a detailed narrative of the alleged violation. This description should be factual and precise, outlining the specific dates and locations of the activity, what was said or done, who was involved, and the context of the event.

Supporting documentation is a component of a referral that can substantiate a claim. Examples of useful documentation include:

• Photographs of campaign signs on church property
• Copies of church bulletins containing political endorsements
• Links to video or audio recordings of a sermon with prohibited political content
• Screenshots of social media posts or pages from the church’s website

The official document for submitting this information is IRS Form 13909, the Tax-Exempt Organization Complaint (Referral), which can be downloaded from the IRS website.

How to Complete and Submit an IRS Complaint

After gathering your information, the next step is to complete and submit IRS Form 13909. This form is the vehicle for communicating your concerns to the IRS’s Tax Exempt and Government Entities (TEGE) division.

Begin by transcribing the information you collected onto the form, including the church’s name, address, and EIN. In the section for describing the alleged activities, provide the detailed narrative you prepared. Be objective and stick to the facts you can substantiate with your documentation.

Assemble your submission package with the completed Form 13909 and copies of all supporting evidence. You can create a cover letter that lists the included documents. Do not send original documents, as they will not be returned.

The completed form and documentation can be submitted by mail or email. The correct mailing address for the TEGE division is provided on the Form 13909 itself.

The IRS Review Process

After a complaint is submitted, the IRS follows a confidential review process governed by strict taxpayer privacy laws. These laws limit the information that can be shared with the public, including the person who filed the complaint.

Upon receiving a referral, the IRS will mail an acknowledgment letter if a name and address were provided. This letter is the only communication you should expect, as the agency cannot disclose the status or outcome of an investigation.

The complaint is reviewed by an agent who applies a “reasonable belief” standard to determine if the allegations could constitute a tax law violation. If the information is credible, the IRS may initiate an examination of the church, which requires approval from a high-level official.

If an investigation finds a violation, the IRS has a range of enforcement actions. These can include sending a written advisory to the church, imposing excise taxes on political expenditures, or revoking the church’s 501(c)(3) tax-exempt status. The action taken depends on the severity of the violation.