Tennessee Fundraising Licensing

Form SS-6069: Annual Gaming Event Application

$150 for estimated gross game revenue of $5,000 or less, $300 for gross game revenue between $5,000 and $10,000, $450 for gross game revenue between $10,000 and $20,000, and $600 for gross game revenue greater than $20,000.

The law allows charities to hold a single gaming event over the course of a year. The application period runs from July 1st through January 31st.

Form SS-6069: Annual Gaming Event Application (Renewal)

$150 for estimated gross game revenue of $5,000 or less, $300 for gross game revenue between $5,000 and $10,000, $450 for gross game revenue between $10,000 and $20,000, and $600 for gross game revenue greater than $20,000.

Annually by January 31.

Charitable Gift Annuity Application Packet

$675

Charities must maintain a separate reserve fund that contains either 110% of the reserves required by TN Code § 56-52-104(b) or the total amount of donations for outstanding charitable gift annuities.

There is no renewal form, instead send a letter of intent to renew to the department along with the renewal fee.

$100

Annually by March 1.

In addition to renewing the certificate of authority, charities should also submit an annual report within 90 days after the close of their fiscal year.

• Bona fide religious institutions
• An organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on, and which is accredited by a recognized accrediting agency. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. “Educational institution” also includes private foundations soliciting contributions exclusively for such organizations.
• Cooperative scholarship corporations regulated by title 49, chapter 4, part 1
• Volunteer fire departments, rescue squads or local civil defense organizations
• Community fairs, county fairs, district fairs and division fairs, as defined in § 43-21-104, that have been qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1
• Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state election commissions
• Hospitals and nursing homes that are subject to regulation by the Tennessee Department of Health
• Any corporation established by an act of congress of the United States that is required by federal law to submit annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after being fully audited by the department of defense

Tenn. Code Ann. § 48-101-502

Charities with less than $50,000 in gross contributions during the preceding fiscal year

Form SS-6042: Annual Request for $50,000 and Under Exemption

$0

Charities must register within 30 days if they exceed $50,000 in contributions.

Charities with less than $50,000 in gross contributions during the preceding fiscal year

Form SS-6042: Annual Request for $50,000 and Under Exemption (Renewal)

$0

Annually within 6 months of the organization's fiscal year end.

Form SS-6001: Application for Registration of a Charitable Organization

Filing instructions for registration of a charitable organization

Online or mail.

$50

• The CFO and another officer must sign. Signatures need not be notarized.
• Note the list of attachments that first-time registrants must attach to the application.
• Remember to attach the Summary of Financial Activities form. If your nonprofit registers during its first year, it must file a quarterly financial report.
• Some Tennessee counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Form SS-6002: Application to Renew Registration of a Charitable Organization

Filing instructions for renewing registration of a charitable organization

Online or mail.

$80-240, depending on gross revenue

Renewal must be filed annually within 6 months after the close of your fiscal year. So if yoru fiscal year ends December 31, then file by June 30.

There is a late fee of $25 for each month that passes after the due date.

• The CFO and another officer must sign. Signatures need not be notarized.
• Remember to attach the Summary of Financial Activities form

Charities must submit copies of every contract they have with professional fundraisers, fundraising counsels, and commercial co-venturers during initial charitable registration and during charitable registration renewal.

$0

1-2 business days

Send the state a copy of the short IRS 990 once it is available.