IRS Procedures for processing complaints against 501(c)(3) religious organizations

R. M. Seibert filed this request with the Internal Revenue Service of the United States of America.
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From: R. M. Seibert

To Whom It May Concern:

This is a request under the Freedom of Information Act (FOIA). I hereby request the following records:

All current protocols, procedures, advices or guidelines related to (1) the initial processing of public complaints filed against 501(c)(3) religious organizations; and (2) how a determination is made to refer a public complaint filed against 501(c)(3) religious organizations to the Criminal Investigation Division for a Preliminary Analysis.

I also request that, if appropriate, fees be waived as I believe this request falls within the statutory definition of public interest due to recent media coverage regarding church-related FOIA lawsuits filed by the Freedom From Religion Foundation (FFRF), Alliance Defending Freedom (ADF) and Judicial Watch. For more information, please see:

Additionally, the requested documents will be made available to the general public free of charge as part of the public information service at, and is not being made for commercial usage.

In the event that fees cannot be waived, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 20 business days, as the statute requires.


Ms. R. M. Seibert

From: Internal Revenue Service

A cover letter granting the request and outlining any exempted materials, if any.