How to File an IRS 501(c)(3) Complaint

29 October 2008

The Church of Jesus Christ of Latter-day Saints (also known as the “Mormon” or LDS Church) has gone too far in promoting the 2008 California Proposition 8, which would claims to amend the California state constitution to define marriage as one man and one woman in order to supersede a state supreme court opinion issued earlier this year. [Whether the proposition was a lawful amendment or a revision that cannot legally be made by a voter initiative remains an open question.]

Section 501(c)(3) of US Code Title 26, which governs tax-exempt organizations, reads (emphasis added):

(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

(The “otherwise provided” clause does not apply, as the LDS Church, being a church, is a disqualified entity as described in subsection (h).)

The LDS church, through inciting its members to donate time and means to support Proposition 8 (resulting in millions of dollars of cash contributions from its members and countless volunteer hours), and in-kind campaign contributions to a group that supports Proposition 8, has now made a substantial part of its activities attempting to influence legislation.

You can help! Send the IRS an official complaint about the LDS Church’s activities, either by email, fax or US Mail.

  1. Prepare a copy of the Official LDS Prop. 8 Letter read in all LDS churches in California on 29 June 2008.
  2. Prepare one or more other articles of your choice (you can use these links, or do your own research) showing the LDS Church’s substantial activities attempting to influence this legislation.
  3. Prepare this Pre-Filled IRS Form 13909 and add your personal information, or fill out a Blank IRS Form 13909 from scratch with the information in the pre-filled form (these links and an alternative filled form are copied below in RESOURCES.)
  4. Don’t forget to date your referral at the top and include your submitter information. If you are a member of the Church, you may wish to check the box marked “I am concerned that I might face retaliation or retribution if my identity is disclosed.”
  5. Send it to the IRS, either by:
    * Email: Prepare your documents as PDF’s or web links, and send your complaint form with supporting documentation to eoclass@irs.gov.
    * Fax: fax your documents to (214) 413-5415
    * Mail: mail your documents to
    IRS EO Classification
    Mail Code 4910DAL
    1100 Commerce Street
    Dallas TX 75242-1198


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RESOURCES:
Official IRS Complaint Process for Tax-Exempt Organizations
US Code Title 26, Section 501
Official LDS Prop. 8 Letter
List of LDS Entities (Source of Tax ID Number)

Information required for IRS Form 13909:
Name of Referred Organization: The Corporation of the President of The Church of Jesus Christ of Latter-day Saints
Street Address: 50 E. North Temple St., Salt Lake City UT 84150
Organization’s EIN: 23-7300405
For Section 4, see the Pre-Filled IRS Form 13909, or write your concerns in your own words. If your reader will not open that form, try the Alternative Pre-Filled 13909.


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