Members of the public may send information that raises questions about an exempt organization's compliance with the Internal Revenue Code to IRS - EO Referrals, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242. They may use Form 13909 PDF, Tax-Exempt Organization Complaint (Referral) Form, for this purpose.

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.