Tennessee Nonprofit Compliance

• 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

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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

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

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1 month

• The CFO and another officer must sign. Signatures need not be notarized.
• 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.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Tennessee, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 2 months old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Tennessee Secretary of State - Division of Business Services.
2. Submit an Application for Registration of a Charitable Organization, a quarterly or annual summary of financial activites form, and all required attachments to the Tennessee Secretary of State - Division of Charitable Solicitations and Gaming.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Tennessee. If not required, skip to number 3.
2. File foreign qualification documents with the Tennessee Secretary of State - Division of Business Services.
3. Submit an Application for Registration of a Charitable Organization, a quarterly or annual summary of financial activites form, and all required attachments to the Tennessee Secretary of State - Division of Charitable Solicitations and Gaming.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts

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Annual Registration Filing Fees are based on gross revenue. See the fee schedule below to determine your fee.

• $80 for gross revenue of $50,000 or less
• $120 for gross revenue of at least $50,000 but less than $100,000
• $160 for gross revenue of at least $100,000 but less than $250,000
• $200 for gross revenue of at least $250,000 but less than $500,000
• $240 for gross revenue of $500,000 or more

• Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then file by June 30.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 150 days beyond the original due date by submitting a request for extension through the online portal. A copy of IRS form 8868 must be included when requesting an extension.

There is a late fee of $10 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

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts

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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.

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Within 30 days after the end of each quarter of the organization's current fiscal year.

• During their first year of operation, newly registered charitable organizations must provide quarterly financial reports to the Secretary of State.
• Any charitable organization, other than a bona fide religious institution, that solicits and receives contributions exceeding $25,000 for a charitable purpose related to a disaster in this state shall file quarterly financial reports with the secretary of state, on forms prescribed by the secretary of state, detailing the money raised and expended by the organization as a result of the solicitation, until the funds are expended. The first quarterly report shall be filed on the last day of the third month following the commencement of solicitations.

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Due by the last day of the 24th month following the commencement of solicitations

Any charitable organization, other than a bona fide religious institution, that solicits and receives contributions exceeding $25,000 for a charitable purpose related to a disaster in this state and that does not expend all contributions received within 2 years of the commencement of solicitations shall file a report with both the secretary of state and the attorney general and reporter detailing both the timing and anticipated placement for the expenditures of the remaining funds. This report must be filed by the last day of the twenty-fourth month following the commencement of solicitations. A charitable organization may request an exemption from the requirements of this subsection (c) from the secretary of state and the attorney general and reporter; however, both the secretary of state and the attorney general and reporter must first approve the request.

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

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To close out your registration, submit a Notice of Intent to Cease Solicitations, the most recently filed IRS form 990, and a brief letter of explanation.

• Most recent IRS Form 990 or financial documentation