Tax-Exempt Organization Complaint (Referral) : Department of The Treasury - Internal Revenue Service

Form 13909 Department of the Treasury - Internal Revenue Service
(December 2016) Tax-Exempt Organization Complaint (Referral)

1. Name of referred organization
Michigan Transition 2019
Street address
P.O. Box 10058
City State ZIP code Date of referral
Lansing MI 48901 May 19, 2021
2. Organization’s Employer Identification Number (EIN)
83-2430496
3. Nature of violation
Directors/Officers/Persons are using income/assets for personal gain
Organization is engaged in commercial, for-profit business activities
Income/Assets are being used to support illegal or terrorist activities
Organization is involved in a political campaign
Organization is engaged in excessive lobbying activities
Organization refused to disclose or provide a copy of Form 990
Organization failed to report employment, income or excise tax liability properly
Organization failed to file required federal tax returns and forms
Organization engaged in deceptive or improper fundraising practices
! Other (describe)
See attachment.
4. Details of violation
Name(s) of person(s) involved
Lisa Canada, Renee Knake, S. Martin Taylor, Gretchen Whitmer
Organizational title(s)
President, Secretary, Treasurer, Governor of Michigan
Date(s) Dollar amount(s) (if known)
March 12-15, 2021 $27,521.00
Description of activities
See attachment.
5. Submitter information
Name
Eric Ventimiglia
Occupation or business
Michigan Rising Action
Street address
P.O. Box 542
City State ZIP code Telephone number
Williamston MI 48895 586-216-4940
I am concerned that I might face retaliation or retribution if my identity is disclosed
6. Submission and documentation: The completed form, along with any supporting documentation, may be mailed to IRS EO
Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1198, faxed to 214-413-5415 or emailed to
[email protected]. Disclaimer Notice: Your email submission of Form 13909 and attachments are not encrypted for security.
Catalog Number 50614A www.irs.gov Form 13909 (Rev. 12-2016)

Page 2
Instructions for Form 13909, Tax-Exempt Organization Complaint (Referral)

General Information
The information provided on this form will help the Internal Revenue Service (IRS) determine if there has been a violation of federal tax
law. Submission of this form is voluntary.
Upon receipt of this form, the IRS will send you a letter acknowledging receipt of the information you submitted. If at a later date you
wish to submit additional information regarding the organization, please attach a copy of the form initially submitted, and send it to the
address shown above.
Specific Instructions
1. Organization name and address: Provide the current name and address of the organization. If the organization has used prior or
multiple name(s) or address(es), also provide that information.
2. Employer identification number: Provide the organization’s EIN.

The EIN is a nine-digit number, issued by the IRS, that the organization uses for tax purposes (like a Social Security Number (SSN)
for an individual). If the EIN is unavailable, include a state nonprofit corporation registration number, if available.
3. Nature of violation: Mark the description that describes the organization’s alleged violation. More than one line may apply. If none of
the descriptions appear to apply, briefly state the issue on the Other line.
4. Details of the violation: Provide specific details of the alleged violation including names, actions, places, amounts, dates, and the
nature of any evidence or documentation (who, what, where, when, how). Include the names of other organizations, entities or
persons that may be involved with the organization, providing EINs or SSNs, if available.
5. Submitter information: Provide your name, address, and business or occupation. Include your daytime telephone number, in case
we wish to contact you. The acknowledgement letter will be sent to the address you provide.
If you are concerned that you may face retribution if your identity is disclosed, check the box. You may enter “Anonymous” for
Submitter’s name if you do not want to be identified.
6. Submission and documentation: Mail the completed form, including any supporting documentation that you would like for us to
review, to the address provided on the form. You may also fax or email the completed form and any supporting documentation to the
fax number or email address provided on the form. Include a cover letter describing the documentation or evidence you are
providing. If you have already received an acknowledgment letter, include a copy of that letter. If possible, please try to submit all
documentation at the same time.
If your referral relates to a church please be aware that Congress has imposed special limitations, found in IRC section 7611, on how
and when the IRS may conduct civil tax inquiries and examinations of churches. You can find out more about these special
limitations in Publication 1828, Tax Guide for Churches and Religious Organizations, in the section on Special Rules Limiting IRS
Authority to Audit a Church.
7. Claim for reward: To claim a reward for providing this information to the IRS, file Form 211, Application for Award for Original
Information.
8. Note: Federal law prohibits the IRS from providing you with status updates or information about specific actions taken in response to
the information you submit.
Catalog Number 50614A www.irs.gov Form 13909 (Rev. 12-2016)

EVIDENCE OF PRIVATE BENEFIT
1. Michigan Transition 2019 is a 501(c)(4) whose purpose is “to operate for the promotion of civic
action and social welfare by promoting the common good and general welfare of the residents of,
and visitors to, the state of Michigan.”
https://apps.irs.gov/pub/epostcard/cor/832430496_201812_990O_2020020417102710.pdf
2. Michigan Transition 2019 initially was formed to pay the expenses concerning the inauguration of
Gretchen Whitmer as Michigan’s governor, but it has also been used to pay other officeholder
expenses. Upon information and belief, Governor Whitmer is not an officer, director, or employee
of Michigan Transition 2019.
https://www.freep.com/story/news/politics/elections/2021/05/14/whitmer-discloses-cost-florida-
trip-how-paid/5097543001/
https://michigantransition.org/sunshine/
3. On March 12, 2021, Governor Whitmer traveled on a chartered plane from Michigan to Florida to
visit her father and returned by chartered plane to Michigan on March 15, 2021. Whitmer’s travel
occurred around the time she and her HHS department cautioned Michigan residents not to spend
Spring Break in Florida. On April 19, 2021, it was revealed that Whitmer took the trip to Florida.
https://twitter.com/chris_gustafson/status/1384274614059028486?s=21
https://www.mlive.com/public-interest/2021/04/michigan-republicans-criticize-whitmer-for-out-of-
state-trip.html
https://www.crainsdetroit.com/coronavirus/whitmer-concerned-about-spring-break-travelers-
urges-covid-19-testing-and-remote-work
https://apnews.com/article/health-coronavirus-pandemic-f8d1f73cf856cfab8f08d3897739dedb
4. Over the course of the next two months, the Governor’s office refused to disclose the nature of the
Governor’s trip, citing “ongoing security concerns.” The Governor’s office also worked to clarify
previous statements that claimed she had not traveled at all.
https://twitter.com/chris_gustafson/status/1384274614059028486?s=21
https://www.detroitnews.com/story/news/politics/2021/04/19/whitmer-traveled-florida-visit-her-
father-spokesman-says/7294610002/
https://www.clickondetroit.com/news/local/2021/04/23/governors-office-works-to-clarify-
whitmers-comments-about-not-traveling/
5. On or about May 14, 2021, Michigan Transition 2019 reported on its website that it had paid
$27,521 in travel expenses during the period May 1, 2021, to May 14, 2021, and that it had received
a $855 contribution from Governor Whitmer.
https://michigantransition.org/wp-content/uploads/2021/05/may-expenses-2021.pdf
6. Perhaps anticipating the release of the organization’s report, the Governor’s office also disclosed
on May 14, 2021, that Michigan Transition 2019 had paid for the above-referenced charter flight
and that Governor Whitmer had used personal funds to pay $855 for the cost of her seat.
7. The Governor’s office has conceded that the purpose of the Governor’s trip was to assist her father,
“who has been battling a severe chronic illness for several years.” The Governor’s official calendar
reveals only three work-related items during the relevant time period: two “Check-ins with Team”
and a call with the Biden administration.
https://www.michigan.gov/documents/whitmer/Governor_MARCH_21_722663_7.pdf
8. The Governor’s personal trip to visit her family in Florida is not within the exempt purpose of
Michigan Transition 2019, and the organization’s payment for the Governor’s chartered flight was
a private benefit to Governor Whitmer.
9. In light of these facts, we encourage you to investigate whether Michigan Transition 2019 has
violated the Internal Revenue Code, and if so, to take appropriate action, including the assessment
of any appropriate penalties.

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Form 13909 Department of the Treasury - Internal Revenue Service

(December 2016) Tax-Exempt Organization Complaint (Referral)

Catalog Number 50614A www.irs.gov Form 13909 (Rev. 12-2016)

Instructions for Form 13909, Tax-Exempt Organization Complaint (Referral)

2. Employer identification number: Provide the organization’s EIN.

Catalog Number 50614A www.irs.gov Form 13909 (Rev. 12-2016)

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