1. Gather Relevant Information

Before filing a report, collect all necessary documentation and evidence to support your claim. This may include:

• Financial records
• Emails, text messages, or other communications
• Witness statements
• Details of the suspected fraudulent activity, including dates, amounts, and individuals involved

Organize this information to make your report clear and comprehensive.

2. Agencies to Report Nonprofit Fraud:

A. State Attorney General's Office

The Attorney General’s office in each state oversees nonprofit organizations operating within its jurisdiction. Many states have a dedicated Charitable Organizations or Consumer Protection Division for this purpose.

Steps to Report:

1. 1. Locate the Attorney General’s website for your state (e.g., through naag.org).
   2. Search for the charitable organization oversight or fraud reporting page.
   3. Complete an online form or download a complaint form to file by mail.
   4. Include all gathered evidence and contact information for follow-up.

B. IRS (Internal Revenue Service)

Nonprofit organizations in the U.S. must comply with tax-exempt regulations under Section 501(c) of the Internal Revenue Code. The IRS investigates nonprofits for tax fraud or misuse of funds.

Steps to Report:

1. 1. Use Form 13909, Tax-Exempt Organization Complaint (Referral) Form, which can be found on the IRS website.
   2. Fill in details about the suspected fraud, such as:
      • Name and EIN (Employer Identification Number) of the organization
      • Description of the alleged violation
   3. Submit the form via:
      • Mail: IRS EO Classification, Mail Code 4910, 1100 Commerce Street, Dallas, TX 75242
      • Fax: 855-247-6123

C. Federal Trade Commission (FTC)

The FTC handles cases involving deceptive practices, including fraudulent fundraising activities or misuse of donations.

Steps to Report:

1. 1. Go to ReportFraud.ftc.gov.
   2. Choose “Charity Scams” or “Other Scams” as the report type.
   3. Provide details about the nonprofit and describe the fraudulent activity.

D. FBI (Federal Bureau of Investigation)

For cases involving large-scale fraud, money laundering, or misuse of federal funds by nonprofits, the FBI may be the appropriate authority.

Steps to Report:

1. 1. Visit the FBI’s Internet Crime Complaint Center (IC3) at www.ic3.gov.
   2. File a complaint under “Fraud” or a related category.
   3. Alternatively, contact your local FBI field office to report fraud directly.

E. State Departments of Revenue or Taxation

If the fraud involves state tax violations or misuse of state-level tax-exempt funds, contact your state’s Department of Revenue.

Steps to Report:

1. 1. Search online for your state’s Department of Revenue website.
   2. Look for a section on “Tax Fraud” or “Nonprofit Oversight.”
   3. Follow the instructions to file a complaint.

F. Charity Watchdogs (Optional)

Although not government agencies, organizations like Charity Navigator, GuideStar, and BBB Wise Giving Alliance allow the public to report concerns about nonprofit transparency and accountability. While these organizations cannot enforce laws, they may flag nonprofits with ongoing issues.

Steps to Report:

1. 1. Visit the specific watchdog’s website.
   2. Look for their “Contact Us” or “Report Concerns” section.
   3. Provide the relevant information.

3. Reporting Anonymous Tips

Many agencies allow anonymous tips if you fear retaliation or wish to remain unidentified. However, providing your contact information can help investigators follow up on your report.

Key Anonymous Reporting Channels:

• IRS: Anonymous submissions are accepted, though whistleblower rewards require identifying information.
• Attorney General’s Office: Check your state’s policy on anonymity.
• FBI: Reports via IC3 can be submitted anonymously.

4. Reporting to the Media (Optional)

If you believe the fraud is significant and hasn’t been addressed adequately, you may consider alerting investigative journalists or media outlets. Ensure you consult legal counsel to avoid defamation risks.

5. Follow Up

• After filing, request a case or reference number, if available.
• Periodically check with the agency for updates on the investigation.

6. Seek Legal Advice

If you're directly impacted by the fraud or wish to pursue further action, consult with an attorney who specializes in nonprofit law or fraud cases.