NONPROFIT COMPLIANCE
Tennessee
This guide organizes 144 Tennessee nonprofit compliance facts supported by 104 official sources. 5 entries are currently marked Verification in Progress.
144 facts · 139 source verified · 5 in progress · 104 official sources
On this page
- Start Here
- Compact Operational Reference
- Entity classification and domestic formation
- Governance and internal records
- Corporate annual reporting and maintenance
- Dissolution and charitable assets
- Foreign authority and assumed names
- Charitable solicitation, exemptions, renewal, and financial reporting
- Professional fundraising and beneficiary notices
- Franchise, excise, business tax, and licensing
- Sales, use, and property tax
- Employer lifecycle, unemployment, and workers’ compensation
- Charitable gaming and temporary alcohol events
- Lobbying and political activity
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Tennessee’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year; others apply only when the organization hires employees, owns property, solicits contributions, or winds down. One entry — the corporate annual-report disclosure exception — remains VERIFICATION IN PROGRESS. Check each entry’s applicability before acting.
- File the Tennessee nonprofit charter and pay the $100 filing fee Applies to: A new domestic Tennessee nonprofit corporation.
- File the nonprofit annual report by the first day of the fourth month after fiscal-year end Applies to: Domestic and authorized foreign nonprofit corporations.
- Reconcile the statutory §501(c)(3) disclosure exception with the current annual-report workflow Applies to: A currently operating corporation recognized under §501(c)(3) that is filing a Tennessee annual report.
- Authorize voluntary dissolution and file the correct nonprofit dissolution and termination documents Applies to: A domestic nonprofit ending corporate existence voluntarily.
- Register before soliciting contributions in or from Tennessee unless an exemption applies Applies to: A domestic or foreign charitable organization intending to solicit contributions in Tennessee.
- Do not treat the small-organization exemption as automatic Applies to: A charity relying on the gross-public-contributions exemption branch.
- Preserve the $50,000 small-organization threshold and both the intent and actual-receipts tests Applies to: A charitable organization considering the small-organization exemption.
- Renew charitable registration by the last day of the sixth month after accounting-year end Applies to: A registered charitable organization continuing to solicit.
- Do not assume that nonprofit incorporation automatically creates Tennessee franchise and excise tax exemption Applies to: A domestic or foreign nonprofit corporation with Tennessee tax nexus.
- Apply for Tennessee nonprofit purchase exemption before claiming tax-free purchases Applies to: A qualifying nonprofit or institution making purchases for exempt purposes.
- Apply to the State Board of Equalization for each parcel and taxable personal-property account Applies to: A nonprofit seeking religious, charitable, scientific, educational, cemetery, or another Tennessee property-tax exemption.
- Obtain a federal EIN and register Tennessee employer accounts before payroll begins Applies to: A nonprofit hiring employees in Tennessee.
- Use the four-employees-in-twenty-weeks test for a qualifying §501(c)(3) employer Applies to: An organization described in §501(c)(3) employing workers in Tennessee.
- Carry workers’ compensation insurance at five or more employees in nonconstruction operations Applies to: A Tennessee nonprofit employer outside construction with five or more employees.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, and exception is stated in full. Charitable gaming requires annual-event authorization each year — it is never automatically available.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| File the Tennessee nonprofit charter and pay the $100 filing feeFile the Tennessee nonprofit charter and pay the $100 filing fee | $100 filing fee; an online card processor or convenience fee may apply and must be displayed before payment. | Before acting as a Tennessee nonprofit corporation. | Charter Nonprofit Corporation — SS-4418; TNCaB. |
| File the nonprofit annual report by the first day of the fourth month after fiscal-year endFile the nonprofit annual report by the first day of the fourth month after fiscal-year end | $20 ordinary annual-report filing fee. | On or before the first day of the fourth month after fiscal-year end. | TNCaB Annual Report; current nonprofit annual-report form. |
| Register before soliciting contributions in or from Tennessee unless an exemption appliesRegister before soliciting contributions in or from Tennessee unless an exemption applies | $50 initial registration fee. | Before solicitation begins. | Application for Registration of a Charitable Organization; TNCaB. |
| Do not treat the small-organization exemption as automaticDo not treat the small-organization exemption as automatic | No exemption-request fee stated. | By the last day of the sixth month after fiscal-year end and before solicitation under the exemption for a new filer. | Exemption Request — SS-6042; Summary of Financial Activities. |
| Renew charitable registration by the last day of the sixth month after accounting-year endRenew charitable registration by the last day of the sixth month after accounting-year end | Gross-revenue fee schedule: gross revenue $0 to $50,000—$0; $50,000.01 to $99,999.99—$120; $100,000.00 to $249,999.99—$160; $250,000.00 to $499,999.99—$200; $500,000 and over—$240; late fee—$25 for each month or portion of a month late. | Last day of the sixth month after accounting-year end. | Renewal Registration; SS-6007; TNCaB. |
| Attach an audited financial statement when gross revenue exceeds $1,000,000 after specified grant exclusionsAttach an audited financial statement when gross revenue exceeds $1,000,000 after specified grant exclusions | Private audit cost varies; no separate SOS audit-filing fee. | With initial registration or annual renewal covering the fiscal year that exceeds the threshold. | Audited financial statement; registration or renewal filing. |
| Do not assume that nonprofit incorporation automatically creates Tennessee franchise and excise tax exemptionDo not assume that nonprofit incorporation automatically creates Tennessee franchise and excise tax exemption | No separate exemption-application fee identified. | At formation or when Tennessee tax nexus begins; before the first otherwise-required return. | TNTAP exempt-entity registration or account setup. |
| Apply for Tennessee nonprofit purchase exemption before claiming tax-free purchasesApply for Tennessee nonprofit purchase exemption before claiming tax-free purchases | No application fee identified. | Before the first exempt purchase. | Application for Exempt Organizations or Institutions; Tennessee exemption certificate. |
| Apply to the State Board of Equalization for each parcel and taxable personal-property accountApply to the State Board of Equalization for each parcel and taxable personal-property account | Application fee by aggregate value of concurrently filed property: under $100,000—$30; $100,000 to under $250,000—$42; $250,000 to under $400,000—$60; $400,000 or more—$120. | Apply under the statutory effective-date rules; do not wait for a federal determination if state evidence is otherwise available. | SBOE Exemption Application; parcel and assessor documentation. |
| Use the four-employees-in-twenty-weeks test for a qualifying §501(c)(3) employerUse the four-employees-in-twenty-weeks test for a qualifying §501(c)(3) employer | Premium rate varies by employer unless reimbursement is elected. | Register when the coverage test is met. | UI employer registration. |
| Carry workers’ compensation insurance at five or more employees in nonconstruction operationsCarry workers’ compensation insurance at five or more employees in nonconstruction operations | Private insurance premium varies; self-insurance costs vary. | Obtain coverage when the threshold is met and maintain it continuously. | Workers’ compensation policy or self-insurance approval. |
| File the ordinary annual-event application by January 31 for the next July 1–June 30 event periodFile the ordinary annual-event application by January 31 for the next July 1–June 30 event period | Current SOS application fee applies; verify the live filing page because temporary fee statutes have changed. | January 31 annually. | SS-6069; gaming application portal. |
Entity classification and domestic formation
Creating the Tennessee nonprofit corporation and choosing its charter classification. These entries cover public-benefit, mutual-benefit, and religious classification, incorporators, the charter and its $100 fee, the registered agent, and the federal tax-ready language a §501(c)(3) applicant adds.
Keep Tennessee nonprofit corporation status separate from §501(c)(3), charity registration, tax exemption, and gaming eligibility
SOURCE VERIFIED
Tennessee incorporation creates a state-law corporation. Federal §501(c)(3) recognition, charitable-solicitation status, state tax exemptions, property-tax exemption, employer accounts, and charitable-gaming eligibility are separate determinations.
- Deadline
- Apply each system when its own trigger occurs.
- Fee
- Fees depend on the separate system.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; IRS; Tennessee Department of Revenue; State Board of Equalization; activity-specific agencies.
- Frequency
- Continuous lifecycle classification.
- How to comply
- Use the separate filing, application, or approval required by each agency.
- Official form or portal
- SS-4418 Charter; TNCaB; separate tax, charity, property, employment, and gaming forms.
Applies to: Any organization forming or operating as a Tennessee nonprofit corporation.
Exceptions
- A nonprofit corporation may exist without federal recognition; a §501(c)(3) may still need Tennessee filings.
If this is not done
- Treating one approval as another can leave the organization unregistered, taxable, unauthorized, or ineligible for an activity.
Elsewhere
- Virginia nonprofit corporation type required
- Colorado nonprofit corporation type required
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 5 more
View official sources (6)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceNext Steps for a New Business
Statute / formPage sections “Register a Business Online,” “Tax Registration,” and “Licenses & Permits.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax — Exempt Entities
Statute / formPage heading “Exempt Entities”; nonprofit, religious, educational, and charitable exemption categories and registration instructions.
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWho Can Apply to Hold a Charitable Gaming Event?
Statute / formFAQ eligibility list under “Who can apply to hold a charitable gaming event?” including federal exemption categories and Tennessee operating history.
Accessed2026-07-30
Classify a charitable or public-serving corporation as a public benefit corporation
SOURCE VERIFIED
The charter must identify the public-benefit classification when the corporation is formed for public or charitable purposes. Public-benefit status affects governance, Attorney General oversight, fundamental transactions, and distribution of assets.
- Deadline
- At formation and before any classification change.
- Fee
- Included in the $100 charter fee; later amendment fee is $20.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Office of the Tennessee Attorney General and Reporter.
- Frequency
- One time; event-triggered change.
- How to comply
- Select the public-benefit classification in the charter and file an amendment if lawfully changed.
- Official form or portal
- SS-4418; SS-4416 or SS-4704.
Applies to: A domestic nonprofit organized primarily for public or charitable purposes.
Exceptions
- Federal §501(c)(3) status is relevant but not interchangeable with the state classification.
If this is not done
- Misclassification can produce defective filings and improper asset or dissolution treatment.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 3 more
View official sources (4)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Use mutual benefit classification only when the corporation is organized primarily for members or a limited group
SOURCE VERIFIED
A mutual benefit corporation must be identified in the charter. Its member-centered purpose, approval rules, and residual-asset distribution differ from public-benefit and religious corporations.
- Deadline
- At formation and before any classification change.
- Fee
- Included in charter fee; $20 amendment fee if changed.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; courts.
- Frequency
- One time; event-triggered change.
- How to comply
- Select mutual-benefit status in the charter; amend only after required approvals.
- Official form or portal
- SS-4418; SS-4416 or SS-4704.
Applies to: A domestic nonprofit organized primarily to benefit members or a limited constituency rather than the public.
Exceptions
- A mutual benefit corporation may still obtain a federal exemption under a qualifying subsection, but it is not automatically a §501(c)(3) public charity.
If this is not done
- Using mutual-benefit rules for charitable assets can create fiduciary and dissolution risk.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 3 more
View official sources (4)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 00-029
Statute / formOpinion No. 00-029, analysis of nonprofit classification and distribution of assets on dissolution.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Identify a religious corporation separately in the charter
SOURCE VERIFIED
A religious corporation is separately identified rather than being treated as an ordinary mutual-benefit corporation. Religious-corporation status affects internal-governance deference, membership, fundamental transactions, and dissolution distribution.
- Deadline
- At formation and before any lawful classification change.
- Fee
- Included in charter fee; $20 amendment fee if changed.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; courts; Office of the Tennessee Attorney General and Reporter where charitable assets are implicated.
- Frequency
- One time; event-triggered change.
- How to comply
- Select the religious-corporation indicator and state the religious purpose.
- Official form or portal
- SS-4418; amendment or restated charter.
Applies to: A corporation organized primarily or exclusively for religious purposes.
Exceptions
- Religious classification does not itself establish federal church status or exemption from every state law.
If this is not done
- Failure to identify the classification can create operational and asset-distribution uncertainty.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 13-079
Statute / formOpinion No. 13-079, analysis of public-benefit status and restrictions on charitable assets.
Accessed2026-07-30
State whether the corporation will have members
SOURCE VERIFIED
The charter must state whether the corporation will have members. Members are a statutory governance constituency; donors, volunteers, clients, and mailing-list subscribers are not members merely because the organization uses those labels informally.
- Deadline
- At formation and whenever member status is lawfully changed.
- Fee
- Included in charter fee; $20 amendment fee if the charter changes.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; internal corporate governance.
- Frequency
- One time; event-triggered change.
- How to comply
- Choose members or no members in SS-4418 and define member rights in the charter/bylaws.
- Official form or portal
- SS-4418; bylaws; SS-4416/SS-4704 if changed.
Applies to: Every new Tennessee nonprofit corporation.
Exceptions
- A nonmember corporation still has a board; advisory supporters do not become statutory members without governing-document rights.
If this is not done
- An unclear member structure can invalidate elections, approvals, meetings, mergers, or dissolution actions.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Obtain required approvals before changing public-benefit, mutual-benefit, or religious classification
SOURCE VERIFIED
A classification change is not a routine address update. It requires a charter amendment, applicable board/member approvals, and analysis of charitable assets, donor restrictions, Attorney General involvement, and federal tax consequences.
- Deadline
- Before operating under the new classification or distributing affected assets.
- Fee
- $20 amendment or restated-charter fee; professional costs may apply.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Office of the Tennessee Attorney General and Reporter; IRS as applicable.
- Frequency
- Event-triggered.
- How to comply
- Adopt the required corporate approvals, resolve asset restrictions, and file SS-4416 or SS-4704.
- Official form or portal
- Articles of Amendment to the Charter — SS-4416; Amended and Restated Charter — SS-4704.
Applies to: A nonprofit considering a classification change.
Exceptions
- A filing accepted by SOS does not by itself resolve restricted-asset or federal tax issues.
If this is not done
- An ineffective change can invalidate later transactions and expose directors to charitable-asset claims.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 3 more
View official sources (4)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceFile Amendments or Update a Business Record
Statute / formPage steps “File an Amendment” and “Update an Existing Business Record” in TNCaB.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
Preserve classification-specific asset rules and Attorney General oversight
SOURCE VERIFIED
Public-benefit and religious assets generally remain dedicated to qualifying charitable or religious purposes; mutual-benefit residual assets may follow member or governing-document rules unless restricted. The Attorney General may receive statutory notice, intervene, seek remedies, or pursue judicial dissolution where charitable interests are affected.
- Deadline
- Before merger, conversion, sale of substantially all assets, classification change, or dissolution distribution.
- Fee
- No universal agency fee; corporate filing and professional costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Office of the Tennessee Attorney General and Reporter; courts; Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- Perform a restriction inventory, give required notices, document approvals, and use the applicable corporate filing.
- Official form or portal
- Transaction-specific notices and SOS forms.
Applies to: Public-benefit, religious, and mutual-benefit corporations holding charitable or restricted property.
Exceptions
- Donor restrictions, trusts, contracts, and federal tax rules can be stricter than default state rules.
If this is not done
- Improper diversion or distribution can be enjoined, unwound, or pursued as a fiduciary breach.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 3 more
View official sources (4)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 13-079
Statute / formOpinion No. 13-079, analysis of public-benefit status and restrictions on charitable assets.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 00-029
Statute / formOpinion No. 00-029, analysis of nonprofit classification and distribution of assets on dissolution.
Accessed2026-07-30
File the Tennessee nonprofit charter and pay the $100 filing fee
SOURCE VERIFIED
File Charter Nonprofit Corporation with the Secretary of State. Current corporate fees list SS-4418 at $100; domestic nonprofit filings may be submitted through the current online system or on paper.
- Deadline
- Before acting as a Tennessee nonprofit corporation.
- Fee
- $100 filing fee; an online card processor or convenience fee may apply and must be displayed before payment.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Frequency
- One time.
- How to comply
- File through TNCaB/current online filing or submit the signed paper charter with payment.
- Official form or portal
- Charter Nonprofit Corporation — SS-4418; TNCaB.
Applies to: A new domestic Tennessee nonprofit corporation.
Exceptions
- Charity registration and tax exemption remain separate.
If this is not done
- Corporate existence does not begin until the filing is accepted, subject to any permitted delayed effective date.
Elsewhere
- Georgia articles of incorporation required
- Utah articles of incorporation required
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 3 more
View official sources (4)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services
Statute / formBusiness Services page links “File or Search Online,” “Annual Reports,” and “Business Information Search.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Use one or more incorporators and obtain valid signatures
SOURCE VERIFIED
One or more incorporators execute the charter. The current form permits an individual incorporator or an entity acting through an authorized signer. An individual incorporator must be of legal age to enter into contracts, and the signer’s capacity must be identified accurately.
- Deadline
- At formation.
- Fee
- Included in the $100 charter fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One time.
- How to comply
- Identify each incorporator, state whether the signer acts individually or for an entity, and execute the charter in the correct capacity.
- Official form or portal
- SS-4418.
Applies to: A new domestic nonprofit corporation.
Exceptions
- The Secretary of State guidance uses legal capacity to contract and does not state a separate numerical age; do not invent one.
If this is not done
- A missing or unauthorized signature can cause rejection or false-filing exposure.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Include every required charter provision and classification disclosure
SOURCE VERIFIED
The charter must include the corporate name, registered agent and Tennessee registered office, fiscal-year closing month, specific purpose, public-benefit or mutual-benefit classification, separate religious status when applicable, members/no-members statement, principal-office information, and incorporator execution. Optional provisions may add directors, officers, governance limits, and dissolution language.
- Deadline
- At formation.
- Fee
- Included in charter fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One time; later amendment as needed.
- How to comply
- Complete every applicable field and attach additional provisions.
- Official form or portal
- SS-4418.
Applies to: A new domestic Tennessee nonprofit corporation.
Exceptions
- Initial directors and officers are optional charter disclosures rather than universal mandatory charter fields.
If this is not done
- Missing mandatory fields can cause rejection; incomplete purpose or asset clauses can delay tax exemption.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Choose a distinguishable corporate name and reserve it only when useful
SOURCE VERIFIED
The legal name must satisfy Tennessee naming rules and be distinguishable in the Secretary of State records. Name reservation is optional.
- Deadline
- Name compliance is tested at filing; reserve before formation only if needed.
- Fee
- $20 name-reservation fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Formation or optional reservation.
- How to comply
- Search the business database and file Application for Name Reservation SS-9425 if a hold is needed.
- Official form or portal
- SS-9425; business search.
Applies to: A forming nonprofit or applicant seeking a temporary name hold.
Exceptions
- An assumed name is a separate filing and does not cure an unavailable legal name.
If this is not done
- An unavailable or prohibited name can cause rejection. Reservation does not create trademark rights.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services
Statute / formBusiness Services page links “File or Search Online,” “Annual Reports,” and “Business Information Search.”
Accessed2026-07-30
Maintain a consenting registered agent and physical Tennessee registered office
SOURCE VERIFIED
Continuously maintain a registered agent and a Tennessee street registered office. The charter form does not accept a P.O. box as the registered office.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- Included at formation; $20 for SS-4534 change filing.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Continuous; update upon change.
- How to comply
- Designate the agent in the charter or authority application and use SS-4534 for a later change.
- Official form or portal
- SS-4418; SS-4432; SS-4534.
Applies to: Domestic and authorized foreign nonprofit corporations.
Exceptions
- The principal office is not a substitute for the registered office.
If this is not done
- Loss of the agent or office can cause missed service and administrative dissolution or revocation.
Elsewhere
- Georgia registered agent required
- South Carolina registered agent required
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Report the principal office and fiscal-year closing month
SOURCE VERIFIED
The charter identifies the principal office and the month in which the fiscal year closes. The fiscal year drives corporate annual-report and charity-renewal deadlines; December is used only when properly selected or defaulted.
- Deadline
- At formation and whenever the information changes.
- Fee
- Included in formation; no fee for current Change of Business Information SS-4800 where that form is available, or $20 if a charter amendment is required.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Formation; event-triggered update.
- How to comply
- Complete the charter and use the appropriate information-change or amendment filing later.
- Official form or portal
- SS-4418; SS-4800; SS-4416.
Applies to: A new domestic nonprofit corporation.
Exceptions
- A principal-office change does not change the registered office unless both are updated.
If this is not done
- An incorrect fiscal year can cause missed annual filings; an outdated principal office impairs notices.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Appoint initial directors and officers through valid organizational action
SOURCE VERIFIED
The charter may list initial directors or officers, but the corporation must complete organizational action to appoint the governing board and required officers, adopt bylaws, authorize accounts, and begin operations.
- Deadline
- Promptly after formation and before relying on corporate authority.
- Fee
- No state filing fee for internal appointments.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- One-time organization; later elections as required.
- How to comply
- Use an organizational meeting or valid written consent and retain minutes.
- Official form or portal
- Bylaws; organizational minutes or written consent.
Applies to: A newly formed Tennessee nonprofit corporation.
Exceptions
- The charter form’s director/officer fields are optional unless the corporation chooses to include them.
If this is not done
- Operating without valid appointments or bylaws can undermine authority and banking, tax, and filing actions.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Use a delayed effective date no later than 90 days after filing when needed
SOURCE VERIFIED
The charter may specify a delayed effective date and time within the statutory limit. The accessible charter instructions state a maximum delay of 90 days.
- Deadline
- State the delayed date in the charter at filing.
- Fee
- Included in the charter fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One time.
- How to comply
- Complete the delayed-effectiveness field in SS-4418.
- Official form or portal
- SS-4418.
Applies to: A filer that does not want the charter effective upon filing.
Exceptions
- Do not begin representing the entity as effective before the accepted effective time.
If this is not done
- An invalid date can cause rejection or immediate effectiveness instead of the intended schedule.
Last verified: 2026-07-30
View official source
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
Add federal tax-ready purpose, private-benefit, and dissolution clauses
SOURCE VERIFIED
Tennessee’s minimum charter fields do not guarantee federal qualification. Add appropriately limited charitable-purpose language, private-inurement/private-benefit restrictions, and an asset-dedication clause consistent with §501(c)(3) before applying to the IRS.
- Deadline
- Preferably at formation; otherwise before or during the federal exemption application.
- Fee
- Included in charter; $20 amendment fee if added later.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Internal Revenue Service.
- Frequency
- Formation or amendment.
- How to comply
- Add provisions to SS-4418 or file SS-4416/SS-4704.
- Official form or portal
- SS-4418; SS-4416; SS-4704.
Applies to: A nonprofit intending to seek or maintain federal §501(c)(3) recognition.
Exceptions
- Federal language must be tailored to the organization and cannot conflict with state classification or restricted assets.
If this is not done
- The corporation may be valid under Tennessee law but fail or delay federal exemption.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Correct a filed document through Articles of Correction when the statutory correction remedy applies
SOURCE VERIFIED
Use Articles of Correction only for a correctable filing defect; use an amendment for a substantive charter change.
- Deadline
- Promptly after discovering the correctable defect.
- Fee
- $20.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- File SS-4242 through the current online or paper process.
- Official form or portal
- Articles of Correction — SS-4242.
Applies to: A nonprofit discovering an inaccuracy, defect, or execution error in a filed corporate document.
Exceptions
- Correction cannot be used to evade approval requirements for a substantive amendment.
If this is not done
- Leaving an incorrect public filing can create notice, authority, and false-filing problems.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceFile Amendments or Update a Business Record
Statute / formPage steps “File an Amendment” and “Update an Existing Business Record” in TNCaB.
Accessed2026-07-30
Order a certificate of existence when a bank, grantor, regulator, or counterparty requires current status evidence
SOURCE VERIFIED
A certificate of existence can be ordered online from the Secretary of State. It is evidence of the state record, not proof of federal exemption, charity registration, or tax clearance.
- Deadline
- When requested by a third party or transaction.
- Fee
- $20 per certificate set.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- Order through the online certificate service.
- Official form or portal
- Certificate of Existence/Authorization — SS-4238 or online certificate.
Applies to: A nonprofit needing official status evidence.
Exceptions
- A certificate does not cure delinquent tax or charity accounts unless the requesting system says so.
If this is not done
- Failure to provide current status evidence can delay banking, grants, contracts, or foreign qualification.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceOrder Copies & Certificates
Statute / formPage options “Order Copies” and “Order a Certificate of Existence”; fee statement for certificates and copies.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Do not create a separate initial report or publication step for ordinary incorporation
SOURCE VERIFIED
The reviewed Tennessee formation workflow requires the charter but identifies no separate initial corporate report or newspaper publication filing. The first corporate periodic filing is the annual report under its fiscal-year formula.
- Deadline
- No separate initial-report or formation-publication deadline identified.
- Fee
- No separate fee identified.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Not applicable for ordinary formation.
- How to comply
- Complete the charter and later annual report; screen specialized notice laws separately.
- Official form or portal
- No separate ordinary initial-report or publication form identified.
Applies to: A new ordinary Tennessee nonprofit corporation.
Exceptions
- This conclusion is limited to ordinary nonprofit corporate formation and does not address dissolution notices, assumed names, fundraising, regulated activities, or local event notices.
If this is not done
- Inventing an extra filing creates false compliance guidance; omitting a special-purpose notice could still be risky.
Elsewhere
- North Carolina initial report not yet confirmed
- Washington initial report required
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Governance and internal records
What the board, officers, and records must look like once the charter is filed. Most of these are internal duties with no state filing, which is exactly why they are easy to overlook.
Maintain at least three natural-person directors unless a specific statutory exception applies
SOURCE VERIFIED
The board must have at least three directors, and directors are natural persons. The articles or bylaws may add qualifications, including membership or residency conditions, but ordinary state law does not impose a universal Tennessee-residency rule.
- Deadline
- At organization and continuously thereafter.
- Fee
- No state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous.
- How to comply
- Appoint or elect directors and retain resolutions and minutes.
- Official form or portal
- Bylaws; organizational and election records.
Applies to: An ordinary board-governed Tennessee nonprofit corporation.
Exceptions
- Special corporations and religious governance may have distinct rules.
If this is not done
- A board below the statutory minimum or with ineligible directors may lack authority to act.
Elsewhere
- Virginia minimum number of directors required
- Florida minimum number of directors required
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
Follow governing-document and statutory rules for director terms, election, removal, and vacancies
SOURCE VERIFIED
Use the charter, bylaws, and the Nonprofit Corporation Act for director terms, election or appointment, removal, resignation, and vacancy filling. Document every change and keep the board at the statutory minimum.
- Deadline
- At each election, removal, resignation, or vacancy.
- Fee
- No state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Event-triggered; terms recur.
- How to comply
- Use member or board meetings or written action as authorized.
- Official form or portal
- Minutes, ballots, consents, and director roster.
Applies to: A Tennessee nonprofit board and any voting members.
Exceptions
- Religious corporations may receive greater deference to ecclesiastical selection rules.
If this is not done
- Improper selection or removal can invalidate board action and create annual-report inaccuracies.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Use valid board meeting, notice, remote-participation, quorum, and voting procedures
SOURCE VERIFIED
Board action must use valid notice when required, a statutory or bylaw quorum, and the required vote. Remote participation is permitted when the communications method allows participants to hear one another and participate contemporaneously.
- Deadline
- At each board or committee meeting.
- Fee
- No state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Per meeting.
- How to comply
- Give required notice and record attendance, technology, quorum, motions, votes, and recusals.
- Official form or portal
- Board or committee minutes.
Applies to: Directors and committees of a Tennessee nonprofit.
Exceptions
- The bylaws may set a higher quorum or vote but may not violate mandatory statutory limits.
If this is not done
- Invalid notice, quorum, or voting can make action challengeable.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Use unanimous written consent and committees only within statutory authority
SOURCE VERIFIED
Directors may act without a meeting through the authorized unanimous written-consent process. Committees may exercise delegated board authority except for actions reserved to the full board or members.
- Deadline
- At each consent or committee delegation.
- Fee
- No state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Event-triggered.
- How to comply
- Use written consents and board resolutions defining committee authority; retain them with minutes.
- Official form or portal
- Written consent; committee charter; minutes.
Applies to: A board acting without a meeting or delegating work to a committee.
Exceptions
- Advisory committees with non-directors do not automatically exercise board powers.
If this is not done
- An incomplete consent or unauthorized delegation can invalidate the action.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Appoint a president and secretary and do not combine those two offices in one person
SOURCE VERIFIED
The corporation must have a president and a secretary. Other offices may be created, and one person may hold multiple offices except that the same person may not serve simultaneously as president and secretary.
- Deadline
- At organization and continuously thereafter.
- Fee
- No state fee for appointment.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; Tennessee Secretary of State for annual-report disclosures.
- Frequency
- As offices change.
- How to comply
- Board or authorized member action documented in minutes; report current information as operationally required.
- Official form or portal
- Bylaws; officer resolutions; annual report.
Applies to: Every Tennessee nonprofit corporation.
Exceptions
- Religious corporations may have titles reflecting ecclesiastical structures, but statutory officer functions must still be addressed unless a specific exception applies.
If this is not done
- Missing required officers or an impermissible combination can impair execution and annual reporting.
Elsewhere
- North Carolina required officers required
- Rhode Island required officers required
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Define member classes, voting rights, proxies, meetings, notice, quorum, and written action
SOURCE VERIFIED
The charter and bylaws should define member classes, admission, rights, voting, proxies, meetings, notice, quorum, and action without meeting consistently with the Act. Maintain a current membership record.
- Deadline
- Before admitting members and at each member action.
- Fee
- No state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous and event-triggered.
- How to comply
- Use governing documents, member notices, ballots, proxies, consents, and minutes.
- Official form or portal
- Charter; bylaws; membership ledger; minutes.
Applies to: A nonprofit corporation with statutory members.
Exceptions
- A nonmember corporation does not create statutory rights by calling donors or participants “members.”
If this is not done
- Defective member procedure can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
Keep minutes, accounting records, membership records, and governing documents
SOURCE VERIFIED
Maintain permanent minutes of member and board actions, appropriate accounting records, a current membership record when applicable, and copies of governing documents and recent reports at the principal office or another authorized location.
- Deadline
- Continuously.
- Fee
- No state filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance.
- Frequency
- Continuous.
- How to comply
- Maintain secure paper or electronic corporate records with retention and access controls.
- Official form or portal
- Minutes; accounting records; membership ledger; charter; bylaws; annual reports.
Applies to: Every Tennessee nonprofit corporation.
Exceptions
- Tax, payroll, charity, gaming, and grant rules may require longer or different retention.
If this is not done
- Missing records impair governance, audits, tax filings, inspection rights, grants, and litigation defense.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Honor statutory member inspection rights while protecting confidential information
SOURCE VERIFIED
Provide records that a member is entitled to inspect after the statutory notice and proper-purpose conditions are met. Limit production to the authorized scope and protect donor, personnel, legal, and other confidential material.
- Deadline
- Within the statutory response period after a qualifying request.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; courts if disputed.
- Frequency
- Event-triggered.
- How to comply
- Document the request, purpose, scope, response, and confidentiality limits.
- Official form or portal
- No universal state form.
Applies to: A corporation receiving a member records request.
Exceptions
- Public access is not identical to member inspection or federal Form 990 disclosure.
If this is not done
- Wrongful refusal can lead to court relief; over-disclosure can violate privacy or contractual duties.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Apply director and officer duties of care, loyalty, good faith, and obedience to mission
SOURCE VERIFIED
Act in good faith, with the care an ordinarily prudent person in a like position would exercise, in the corporation’s best interests, and consistently with its charitable purpose, restrictions, and governing documents.
- Deadline
- At every material decision.
- Fee
- No state filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; Office of the Attorney General and courts where enforcement arises.
- Frequency
- Continuous.
- How to comply
- Use informed deliberation, reliable records, expert advice where appropriate, and board minutes.
- Official form or portal
- Minutes; policies; financial and program records.
Applies to: Directors, officers, and key decision-makers.
Exceptions
- Reasonable reliance is permitted within statutory limits; federal tax duties remain separate.
If this is not done
- Breach can lead to removal, restitution, damages, injunctive relief, or Attorney General action.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Disclose and properly approve conflict-of-interest transactions
SOURCE VERIFIED
Disclose material interests, recuse as appropriate, and use disinterested approval and fair-value documentation before the corporation enters an interested transaction.
- Deadline
- Before approval or performance of the interested transaction.
- Fee
- No state filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; Office of the Attorney General and courts.
- Frequency
- Event-triggered.
- How to comply
- Use written disclosure, recusal, disinterested approval, comparison data, and minutes.
- Official form or portal
- Conflict disclosure; board minutes; contracts.
Applies to: Directors, officers, and related persons in an interested transaction.
Exceptions
- A conflict policy is strongly recommended even when not filed with the state.
If this is not done
- An unapproved or unfair transaction can be voidable and can create fiduciary, tax, and charitable-asset liability.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Do not make prohibited loans to directors or officers
SOURCE VERIFIED
Do not make a loan to a director or officer except within any narrow statutory exception. Distinguish a true loan from documented expense reimbursement or an accountable advance.
- Deadline
- Before disbursing funds.
- Fee
- No filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; courts.
- Frequency
- Continuous prohibition.
- How to comply
- Use lawful compensation, reimbursement, or accountable advances instead of a prohibited loan.
- Official form or portal
- No state form.
Applies to: A nonprofit considering a loan or advance to a director or officer.
Exceptions
- Case-specific advances should be documented and reviewed before payment.
If this is not done
- Participating fiduciaries can face repayment and breach-of-duty exposure.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Authorize indemnification, expense advances, and insurance only within statutory limits
SOURCE VERIFIED
Apply the statutory standards, required determinations, and any repayment undertaking before indemnifying or advancing expenses. The corporation may purchase appropriate liability insurance.
- Deadline
- When a covered proceeding or expense arises.
- Fee
- No state filing fee; insurance and legal costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; courts.
- Frequency
- Event-triggered.
- How to comply
- Use board findings, indemnification agreements, undertakings, and insurance notices.
- Official form or portal
- No state form.
Applies to: A nonprofit responding to a claim involving a director, officer, employee, or agent.
Exceptions
- Mandatory, permissive, and court-ordered indemnification are distinct; specialized litigation questions require counsel.
If this is not done
- Unauthorized payment can create corporate and fiduciary liability.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Corporate annual reporting and maintenance
The recurring annual-report filing and the corporate changes that happen around it. One entry — the §501(c)(3) disclosure exception versus the current TNCaB workflow — remains VERIFICATION IN PROGRESS.
File the nonprofit annual report by the first day of the fourth month after fiscal-year end
SOURCE VERIFIED
Tennessee law requires the annual report on or before the first day of the fourth month after the close of the fiscal year unless the Secretary of State sets a different date by rule. The current reviewed rule chapter does not establish a different filing date.
- Deadline
- On or before the first day of the fourth month after fiscal-year end.
- Fee
- $20 ordinary annual-report filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Frequency
- Annual.
- How to comply
- File through TNCaB or the current paper annual-report workflow.
- Official form or portal
- TNCaB Annual Report; current nonprofit annual-report form.
Applies to: Domestic and authorized foreign nonprofit corporations.
Exceptions
- For a December 31 fiscal year end, the formula produces April 1; do not apply April 1 to a different fiscal year.
If this is not done
- Delinquency can progress to administrative dissolution or foreign revocation after statutory notice and cure.
Elsewhere
- Virginia annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 5 more
View official sources (6)
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-05-02
Statute / formTenn. Comp. R. & Regs. 1360-05-02-.01 through -.04, including annual-report reminder email and filing-date administration.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Secretary of State Rules — Division 1360
Statute / formDivision 1360 rule index, Chapter 1360-05-02 “Annual Reports.”
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Code Commission; free public access provided by LexisNexis
SourceTennessee Code Annotated §48-66-203 — Annual Report
Statute / formTenn. Code Ann. §48-66-203(a)(1)–(8), (b), and (c), especially subsection (a)(4) and the currently operating §501(c)(3) exception.
Accessed2026-07-30
Apply the same fiscal-year formula to the first report and short fiscal years unless SOS gives entity-specific instructions
SOURCE VERIFIED
The first annual report follows the statutory fiscal-year closing formula. The reviewed official sources do not publish a separate general extension or special short-year waiver; use the entity’s accepted charter fiscal year and portal record.
- Deadline
- First day of the fourth month after the applicable fiscal-year close.
- Fee
- $20.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Annual beginning after the first reportable fiscal year.
- How to comply
- Check the TNCaB entity record and file through the displayed workflow.
- Official form or portal
- TNCaB Annual Report.
Applies to: A newly formed or newly authorized nonprofit and a corporation with a short first fiscal year.
Exceptions
- A portal-displayed date that conflicts with the accepted fiscal year should be confirmed with SOS in writing.
If this is not done
- Assuming an anniversary date or an automatic extension can cause delinquency.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-05-02
Statute / formTenn. Comp. R. & Regs. 1360-05-02-.01 through -.04, including annual-report reminder email and filing-date administration.
Accessed2026-07-30
Pay $20 for the annual report and an additional $20 when the report changes the registered agent or office
SOURCE VERIFIED
The ordinary nonprofit annual-report fee is $20. If the report also changes the registered agent or registered office, the current SOS guidance requires an additional $20 change fee.
- Deadline
- With the annual report.
- Fee
- $20 annual report; plus $20 for a registered-agent/office change.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Annual; additional fee only when change is made.
- How to comply
- Pay through TNCaB or submit the required paper payment.
- Official form or portal
- TNCaB Annual Report; annual-report form.
Applies to: A nonprofit filing its annual report, with or without an agent/office change.
Exceptions
- Other amendment or correction fees are separate.
If this is not done
- Underpayment can cause rejection and leave the report delinquent.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
Reconcile the statutory §501(c)(3) disclosure exception with the current annual-report workflow
VERIFICATION IN PROGRESS
The current statute excuses a qualifying currently operating §501(c)(3) corporation from listing directors or principal officers in the annual report. Current SOS operational instructions still require a nonprofit to identify a president and secretary and present director fields or a board/officer equivalency option. The legal and operational sources do not fully reconcile.
- Deadline
- At each annual report until written SOS guidance resolves the conflict.
- Fee
- $20 report fee; no separate fee for attaching federal evidence.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Annual.
- How to comply
- Safest operational approach: populate the portal fields requested or attach the IRS determination letter where the workflow permits, retain proof of federal status, and obtain written SOS confirmation before omitting director/officer information.
- Official form or portal
- TNCaB Annual Report; current nonprofit annual-report form; IRS determination letter.
Applies to: A currently operating corporation recognized under §501(c)(3) that is filing a Tennessee annual report.
Exceptions
- Do not publish an absolute statement that a §501(c)(3) never lists officers or directors in Tennessee.
If this is not done
- Omitting portal-required fields can cause rejection; over-disclosure can defeat the statutory exception’s apparent purpose.
Verification in progress: A qualifying currently operating §501(c)(3) has a statutory disclosure exception, but the current filing workflow may still require officer/director fields. Populate requested fields or obtain written SOS confirmation before omission, and retain acceptance evidence. Unresolved: Current official legal text and current SOS operational instructions materially conflict on director and principal-officer disclosure for qualifying §501(c)(3) corporations. Needed to resolve: Written Tennessee Secretary of State Business Services guidance or a current TNCaB instruction expressly implementing §48-66-203(a)(4).
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Tennessee Secretary of State, Division of Business Services and 3 more
View official sources (4)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-05-02
Statute / formTenn. Comp. R. & Regs. 1360-05-02-.01 through -.04, including annual-report reminder email and filing-date administration.
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Code Commission; free public access provided by LexisNexis
SourceTennessee Code Annotated §48-66-203 — Annual Report
Statute / formTenn. Code Ann. §48-66-203(a)(1)–(8), (b), and (c), especially subsection (a)(4) and the currently operating §501(c)(3) exception.
Accessed2026-07-30
Use TNCaB for online filing and preserve payment and acceptance evidence
SOURCE VERIFIED
TNCaB is the current online annual-report system. Use the entity control information, confirm the fiscal year and public data, pay by an accepted method, and retain the filed report and acceptance receipt.
- Deadline
- By the statutory annual-report deadline.
- Fee
- $20 plus any applicable $20 agent/office change and displayed processor fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Annual.
- How to comply
- File online through TNCaB or use the current paper option.
- Official form or portal
- TNCaB.
Applies to: A nonprofit filing a corporate annual report.
Exceptions
- A correction after acceptance may require an amended report, information change, correction, or amendment depending on the field.
If this is not done
- A saved draft or failed payment is not an accepted report; rejection leaves the filing due.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services
Statute / formBusiness Services page links “File or Search Online,” “Annual Reports,” and “Business Information Search.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Cure annual-report delinquency before administrative dissolution or revocation
SOURCE VERIFIED
File delinquent reports, pay required fees, restore a registered agent/office, and respond to the Secretary of State’s notice within the statutory cure process. Administrative dissolution or foreign revocation is not immediate on the due date but should not be treated as a free extension.
- Deadline
- Within the cure period stated in the SOS notice; act immediately after delinquency.
- Fee
- Delinquent report fees and ordinary filing fees apply; no universal separate late penalty was confirmed in the reviewed sources.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- File the missing report/change and respond to the notice through TNCaB or Business Services.
- Official form or portal
- Annual Report; SS-4534; notice-specific cure filing.
Applies to: A domestic or foreign nonprofit that missed the annual-report deadline or another maintenance duty.
Exceptions
- Corporate delinquency does not automatically suspend charity registration, tax accounts, payroll accounts, or licenses.
If this is not done
- Failure to cure can terminate authority to carry on ordinary activities except winding up and can impair status certificates and transactions.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceApplication for Reinstatement Following Administrative Dissolution or Revocation — Form SS-9410
Statute / formForm SS-9410, application statements, delinquent-report requirements, tax-clearance attachment, signature, and $70 fee instruction.
Accessed2026-07-30
Reinstate after administrative dissolution or foreign revocation and complete tax clearance and delinquent filings
SOURCE VERIFIED
Apply for reinstatement, cure every ground, file delinquent annual reports, pay the $70 reinstatement fee and other amounts, obtain Department of Revenue clearance when required, confirm name availability, and separately restore other accounts.
- Deadline
- Apply within the statutory reinstatement period and any notice-specific deadline; appeal a denial within the statutory judicial-review period.
- Fee
- $70 reinstatement fee, plus delinquent reports and other required amounts.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Tennessee Department of Revenue.
- Frequency
- Event-triggered.
- How to comply
- File SS-9410 and required attachments through the current SOS workflow; complete DOR clearance.
- Official form or portal
- SS-9410; DOR tax-clearance process.
Applies to: A nonprofit administratively dissolved or revoked by the Secretary of State.
Exceptions
- Reinstatement does not automatically restore charity, UI, workers’ compensation, alcohol, gaming, lobbying, campaign, or local status.
If this is not done
- Until reinstated, the entity remains dissolved or revoked and generally may act only to wind up; the former name may be unavailable.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceApplication for Reinstatement Following Administrative Dissolution or Revocation — Form SS-9410
Statute / formForm SS-9410, application statements, delinquent-report requirements, tax-clearance attachment, signature, and $70 fee instruction.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
File charter amendments and amended-and-restated charters for substantive charter changes
SOURCE VERIFIED
Approve the change under the board/member rules and file either Articles of Amendment or an Amended and Restated Charter. A no-fee information form cannot replace a substantive charter amendment.
- Deadline
- Before treating the substantive charter change as effective.
- Fee
- $20 for SS-4416 or SS-4704.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- File through the amendment portal or current paper form.
- Official form or portal
- SS-4416; SS-4704.
Applies to: A domestic nonprofit changing its name, purpose, classification, member structure, duration, or another charter term.
Exceptions
- Classification and charitable-purpose changes require asset and federal-tax review.
If this is not done
- An unfiled charter change is not effective as a public corporate term and can invalidate downstream actions.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceFile Amendments or Update a Business Record
Statute / formPage steps “File an Amendment” and “Update an Existing Business Record” in TNCaB.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Update registered agent, registered office, principal office, and contact information through the correct filing
SOURCE VERIFIED
Use SS-4534 for a registered-agent or registered-office change. Use the current no-fee Change of Business Information form where the field is eligible; use a charter amendment when the charter itself must change.
- Deadline
- Promptly after the change and before the old address prevents notice or service.
- Fee
- $20 for SS-4534; no fee for SS-4800; $20 if charter amendment is required.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- File online or on paper using the correct form.
- Official form or portal
- SS-4534; SS-4800; SS-4416.
Applies to: A nonprofit whose filed contact or office information changes.
Exceptions
- Principal office and registered office are distinct fields.
If this is not done
- Outdated information can cause missed service, rejection, delinquency, or dissolution/revocation.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceFile Amendments or Update a Business Record
Statute / formPage steps “File an Amendment” and “Update an Existing Business Record” in TNCaB.
Accessed2026-07-30
Treat a members/no-members change as a charter and governance event
SOURCE VERIFIED
Analyze voting rights and existing member protections, approve the change, amend the charter if the members/no-members statement changes, and update bylaws and records.
- Deadline
- Before implementing the new member structure.
- Fee
- $20 charter amendment or restatement.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; internal corporate governance.
- Frequency
- Event-triggered.
- How to comply
- Use board/member approvals and SS-4416 or SS-4704.
- Official form or portal
- SS-4416; SS-4704; amended bylaws.
Applies to: A corporation creating, eliminating, or materially changing statutory membership.
Exceptions
- Advisory memberships that lack statutory rights may not require a charter change, but labels should be accurate.
If this is not done
- Improper elimination or creation of member rights can invalidate fundamental transactions and expose the board to claims.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCharter Nonprofit Corporation — Form SS-4418
Statute / formForm SS-4418, items 1–9 and signature block: classification, members, registered office/agent, principal office, fiscal-year close, purpose, incorporator capacity, directors/officers, fee, and delayed effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Use nonprofit merger and conversion procedures and preserve classification and asset restrictions
SOURCE VERIFIED
Obtain the required board/member approvals, prepare the plan and filing, give Attorney General notice where the Act requires it, and preserve restricted or charitable assets. Conversion to a for-profit or another entity type is not a routine amendment.
- Deadline
- Before the transaction becomes effective and within any pre-closing notice period.
- Fee
- Fees vary by transaction; current nonprofit conversion filings commonly begin at $100 or $200 plus destination-form fees.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Office of the Tennessee Attorney General and Reporter.
- Frequency
- Event-triggered.
- How to comply
- Use the specific merger or conversion forms listed by Business Services and any required AG submission.
- Official form or portal
- Transaction-specific SOS merger/conversion forms.
Applies to: A nonprofit planning a merger, conversion, or entity-type change.
Exceptions
- Tax exemption, charity registration, property exemption, and licenses do not automatically continue.
If this is not done
- An improperly approved or filed transaction can be ineffective and can violate charitable-asset duties.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
Obtain approvals and give required notice before selling substantially all assets
SOURCE VERIFIED
Use the statutory board/member approval process and give the Attorney General any required notice before closing. Analyze donor restrictions, charitable trusts, debt, and continuing mission use.
- Deadline
- Before closing and within any statutory notice period.
- Fee
- No universal AG fee confirmed; corporate and professional costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Office of the Tennessee Attorney General and Reporter; Tennessee Secretary of State; courts if approval is contested.
- Frequency
- Event-triggered.
- How to comply
- Submit the transaction information and notices required by the Act; retain valuation and approval records.
- Official form or portal
- No single universal form; transaction-specific notice and corporate records.
Applies to: A nonprofit considering a sale, lease, exchange, or other disposition of substantially all assets outside ordinary activity.
Exceptions
- Ordinary-course asset sales do not automatically use the substantially-all-assets procedure.
If this is not done
- A transaction can be enjoined or challenged, and fiduciaries can face liability for inadequate value or diverted assets.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
Dissolution and charitable assets
Applies when the organization is winding down. Voluntary dissolution, claimant notice, and the asset-distribution rules that follow from public-benefit, mutual-benefit, or religious classification.
Authorize voluntary dissolution and file the correct nonprofit dissolution and termination documents
SOURCE VERIFIED
Approve dissolution, stop ordinary business except winding up, notify claimants where appropriate, satisfy or provide for liabilities, distribute remaining assets lawfully, and file the applicable dissolution and termination forms.
- Deadline
- After authorization and during winding up; termination after completion of statutory steps.
- Fee
- $20 for SS-4422 or SS-4411; $20 for SS-4412; written consent forms have no fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; Office of the Tennessee Attorney General and Reporter where charitable assets are involved.
- Frequency
- One-time lifecycle event.
- How to comply
- Use the dissolution form matching the corporation’s stage, then termination when winding up is complete.
- Official form or portal
- SS-4422; SS-4411; SS-4255; SS-4412; SS-4256.
Applies to: A domestic nonprofit ending corporate existence voluntarily.
Exceptions
- Corporate dissolution does not close charity, tax, UI, workers’ compensation, gaming, alcohol, lobbying, campaign, or local accounts.
If this is not done
- Premature or incomplete dissolution can leave claims, contracts, and fiduciary liabilities unresolved.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Use claimant notice and retain reserves during winding up
SOURCE VERIFIED
Give statutory notice to known claimants where useful, publish or use other permitted procedures for unknown claims when appropriate, and retain adequate reserves before final distributions.
- Deadline
- During winding up and before final distribution.
- Fee
- No state filing fee; publication and professional costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; courts.
- Frequency
- One time.
- How to comply
- Use written claimant notices, response deadlines, reserve analysis, and board records.
- Official form or portal
- Claimant notice; no universal SOS form.
Applies to: A dissolving nonprofit with known or potential claims.
Exceptions
- Case-specific claims, litigation, employee obligations, and restricted funds require tailored review.
If this is not done
- Ignoring claims can expose distributed assets and fiduciaries to later recovery actions.
Last verified: 2026-07-30
View official source
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Distribute public-benefit and religious assets only to permitted charitable or religious destinations
SOURCE VERIFIED
After liabilities, distribute residual assets according to valid restrictions and to one or more qualifying charitable, religious, governmental, or court-approved recipients rather than to directors, officers, members, or private parties.
- Deadline
- Before final termination and at each residual-asset transfer.
- Fee
- No universal filing fee; transaction and court costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Office of the Tennessee Attorney General and Reporter; courts; Tennessee Secretary of State.
- Frequency
- One time.
- How to comply
- Document restrictions, recipient qualification, board approval, AG notice, and transfer receipts.
- Official form or portal
- Distribution plan; transaction-specific notice; termination filing.
Applies to: A public-benefit or religious corporation winding up or transferring residual assets.
Exceptions
- Donor instruments or trusts may require a narrower destination or court cy pres approval.
If this is not done
- Improper distribution can be enjoined, recovered, or treated as fiduciary diversion and private benefit.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 2 more
View official sources (3)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 13-079
Statute / formOpinion No. 13-079, analysis of public-benefit status and restrictions on charitable assets.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 25-012
Statute / formOpinion No. 25-012, Questions Presented and Analysis addressing Tennessee nonprofit classification and Attorney General authority.
Accessed2026-07-30
Apply mutual-benefit residual-asset rules without invading restricted charitable property
SOURCE VERIFIED
A mutual benefit corporation may distribute unrestricted residual assets under its charter, bylaws, and member rights, but separately restricted charitable property must remain dedicated to its restriction.
- Deadline
- Before final distribution.
- Fee
- No universal state fee.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Internal corporate governance; courts; Office of the Attorney General where restricted assets exist.
- Frequency
- One time.
- How to comply
- Classify every asset, honor restrictions, obtain approvals, and retain distribution records.
- Official form or portal
- Distribution plan; termination filing.
Applies to: A mutual benefit corporation winding up.
Exceptions
- Federal exemption or contract terms may independently prohibit member distributions.
If this is not done
- Treating restricted assets as member property can create restitution and fiduciary liability.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceTennessee Attorney General Opinion No. 00-029
Statute / formOpinion No. 00-029, analysis of nonprofit classification and distribution of assets on dissolution.
Accessed2026-07-30
Close each tax, charity, employment, license, and activity account separately
SOURCE VERIFIED
Corporate dissolution or withdrawal does not automatically close charitable-registration, revenue, UI, workers’ compensation, gaming, alcohol, lobbying, campaign-finance, assumed-name, or local accounts. File final reports and cancellation notices with each administrator.
- Deadline
- At or promptly after cessation under each system’s rule.
- Fee
- Fees vary; final tax liabilities and license fees remain payable.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Secretary of State; Department of Revenue; Department of Labor and Workforce Development; ABC; Ethics Commission; Registry of Election Finance; local agencies.
- Frequency
- One time per account.
- How to comply
- Use each agency’s final return, withdrawal, termination, or closure workflow.
- Official form or portal
- System-specific forms and portals.
Applies to: A nonprofit dissolving, withdrawing, or ceasing operations.
Exceptions
- Retain confirmation from each agency rather than assuming corporate status controls another system.
If this is not done
- Open accounts can continue generating reports, assessments, penalties, and notices.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 8 more
View official sources (9)
AgencyTennessee Secretary of State, Division of Business Services
SourceNext Steps for a New Business
Statute / formPage sections “Register a Business Online,” “Tax Registration,” and “Licenses & Permits.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceApply for a Gaming Event
Statute / formGaming application page sections “Eligibility,” “Application,” “Deadline,” “Fee,” and “After Approval.”
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceSpecial Occasion Licenses (Liquor-by-the-Drink)
Statute / formLiquor-by-the-Drink page section “Special Occasion License,” including eligibility, application timing, event limits, and authorized service.
URLhttps://www.tn.gov/abc/licensing/liquor-by-the-drink-licenses/special-occasion-licenses--lob-.html
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist Forms and Publications
Statute / formLobbyist forms index rows for lobbyist registration, employer registration, authorization, disclosures, termination, and reports.
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourcePAC Forms and Filings
Statute / formRegistry forms index rows for Statement of Organization, campaign financial disclosure reports, independent expenditures, and termination.
Accessed2026-07-30
Foreign authority and assumed names
Applies when a nonprofit formed in another state does business in Tennessee, or when the organization operates under a name other than the one on its charter.
Obtain a certificate of authority before a foreign nonprofit transacts business in Tennessee
SOURCE VERIFIED
File the foreign nonprofit certificate-of-authority application before conducting covered intrastate business. Corporate authority is separate from charitable solicitation, tax nexus, employment, property, and local licensing.
- Deadline
- Before transacting business.
- Fee
- $600.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One-time qualification; annual maintenance.
- How to comply
- File online or submit SS-4432 with supporting existence evidence and payment.
- Official form or portal
- Application for Certificate of Authority Nonprofit Corporation — SS-4432.
Applies to: A nonprofit corporation formed outside Tennessee that will transact business in Tennessee.
Exceptions
- The statutory excluded-activities list and facts of the activity control the trigger.
If this is not done
- An unauthorized corporation may be unable to maintain a Tennessee proceeding until qualified and can owe fees, reports, and statutory penalties.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services
Statute / formBusiness Services page links “File or Search Online,” “Annual Reports,” and “Business Information Search.”
Accessed2026-07-30
Apply the statutory excluded-activities list before concluding that authority is required
SOURCE VERIFIED
Activities such as maintaining bank accounts, holding internal meetings, defending litigation, isolated transactions, and other statutory exclusions may not constitute transacting business by themselves. Use the entire pattern of Tennessee activity.
- Deadline
- Before deciding not to qualify.
- Fee
- No filing fee for analysis.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; courts.
- Frequency
- Event-triggered analysis.
- How to comply
- Document the contacts and obtain SOS or legal confirmation where facts are close.
- Official form or portal
- No universal form.
Applies to: A foreign nonprofit with limited Tennessee contacts.
Exceptions
- Tax, charity, employment, property, and local nexus can exist even when corporate authority is not required.
If this is not done
- An unsupported exemption conclusion can lead to unauthorized-business consequences and delayed litigation.
Last verified: 2026-07-30
Official sources: Office of the Tennessee Attorney General and Reporter and 1 more
View official sources (2)
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Do not assume that owning property or soliciting donations alone conclusively resolves foreign qualification
SOURCE VERIFIED
Property ownership and solicitation must be evaluated under the corporate excluded-activity statute and the organization’s broader operations. Charity registration can be required before solicitation even when corporate authority remains fact-specific.
- Deadline
- Before acquiring property, opening operations, or soliciting.
- Fee
- Corporate authority $600 if required; charity initial fee $50 if required.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State, Business Services and Charitable Solicitations divisions.
- Frequency
- Event-triggered.
- How to comply
- Evaluate both systems separately and file each required application.
- Official form or portal
- SS-4432; charity registration or exemption filing.
Applies to: A foreign nonprofit owning Tennessee property or soliciting contributions into Tennessee.
Exceptions
- Passive ownership or isolated solicitation may be treated differently from offices, employees, programs, or recurring transactions.
If this is not done
- Conflating the systems can leave the organization unqualified or unlawfully soliciting.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
Provide foreign classification, principal office, registered agent, and home-jurisdiction information
SOURCE VERIFIED
SS-4432 requires the legal name, jurisdiction and date of incorporation, duration, principal office, Tennessee registered agent/office, public-benefit, mutual-benefit, or religious classification, and members/no-members information.
- Deadline
- At qualification and when amended information changes.
- Fee
- Included in the $600 authority fee; $20 amended certificate when required.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One time; amendments as needed.
- How to comply
- Complete SS-4432 and later SS-4434 or other change forms.
- Official form or portal
- SS-4432; SS-4434; SS-4534.
Applies to: A foreign nonprofit applying for Tennessee authority.
Exceptions
- Tennessee classification may require analysis of the closest home-jurisdiction form rather than merely copying a federal tax label.
If this is not done
- Incomplete or inconsistent information can cause rejection or later revocation.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Attach a home-jurisdiction certificate dated no more than two months before filing
SOURCE VERIFIED
Attach a certificate of existence or similar authenticated document from the home jurisdiction. Current Tennessee foreign-authority instructions use a maximum age of two months for supporting existence evidence.
- Deadline
- Certificate date must be no more than two months before the Tennessee filing date.
- Fee
- Home-jurisdiction certificate fee varies; included as an attachment to the $600 Tennessee filing.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State; home-jurisdiction filing office.
- Frequency
- At initial qualification and other filings that request fresh evidence.
- How to comply
- Order the certificate immediately before filing and attach it to SS-4432.
- Official form or portal
- Certificate of existence/good standing; SS-4432.
Applies to: A foreign nonprofit filing SS-4432.
Exceptions
- Use the home jurisdiction’s equivalent document if it does not issue a document titled “certificate of existence.”
If this is not done
- Stale or unauthenticated evidence can cause rejection.
Last verified: 2026-07-30
Official source: Tennessee Secretary of State, Division of Business Services — Business Forms & Fees
View official source
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
Resolve name conflicts through a permitted foreign or assumed name filing
SOURCE VERIFIED
Register or use a permitted alternate or assumed name, obtain indistinguishable-name consent when available, and keep the name filing current. Name clearance does not create trademark rights.
- Deadline
- Before qualification or use of the alternate name.
- Fee
- $20 for name registration, consent, or assumed-name filing.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered; renewal where applicable.
- How to comply
- Use SS-4429, SS-9411, or SS-4402 as applicable.
- Official form or portal
- Foreign Corporate Name Registration — SS-4429; SS-9411; SS-4402.
Applies to: A foreign nonprofit whose legal name is unavailable or not compliant in Tennessee.
Exceptions
- Corporate name registration and assumed-name registration are distinct.
If this is not done
- An unresolved name conflict can cause rejection and misleading public use.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
File foreign nonprofit annual reports and maintain the Tennessee agent and office
SOURCE VERIFIED
After qualification, file annual reports under the same fiscal-year formula, pay the nonprofit report fee, and continuously maintain the Tennessee registered agent and office.
- Deadline
- Annual report by the first day of the fourth month after fiscal-year end; agent/office changes promptly.
- Fee
- $20 annual report; additional $20 for an agent/office change.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Annual and event-triggered.
- How to comply
- Use TNCaB and SS-4534 as needed.
- Official form or portal
- TNCaB Annual Report; SS-4534.
Applies to: An authorized foreign nonprofit corporation.
Exceptions
- Charity registration, tax, and local duties remain separate.
If this is not done
- Delinquency can lead to foreign revocation and inability to maintain proceedings.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceCreate an Account in TNCaB to File an Annual Report
Statute / formTNCaB guide steps for account creation, entity selection, annual-report data entry, officer/director fields, payment, submission, and acceptance evidence.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
File an amended certificate when foreign authority information changes
SOURCE VERIFIED
Use the amended certificate-of-authority filing for changes requiring an amended foreign record; use SS-4534 or SS-4800 for eligible agent or information changes.
- Deadline
- Promptly after the change and before operating under inconsistent public information.
- Fee
- $20 for SS-4434; other change fees as listed.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Event-triggered.
- How to comply
- File SS-4434 and supporting home-jurisdiction evidence where required.
- Official form or portal
- SS-4434; SS-4534; SS-4800.
Applies to: An authorized foreign nonprofit with a home-jurisdiction name, duration, classification, or other authority change.
Exceptions
- Some changes require a new or refreshed home-jurisdiction certificate.
If this is not done
- Outdated authority information can cause rejection, revocation, and transaction delays.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceFile Amendments or Update a Business Record
Statute / formPage steps “File an Amendment” and “Update an Existing Business Record” in TNCaB.
Accessed2026-07-30
Withdraw foreign authority and preserve service for pre-withdrawal liabilities
SOURCE VERIFIED
File SS-4437 to withdraw, resolve Tennessee activities, and provide the statutory service information. Withdrawal does not erase pre-withdrawal liabilities or close other agency accounts.
- Deadline
- When Tennessee corporate authority is no longer needed.
- Fee
- $20; $100 if using withdrawal following administrative revocation.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- One time.
- How to comply
- File SS-4437 or SS-4436 as applicable and separately close other systems.
- Official form or portal
- SS-4437; SS-4436.
Applies to: An authorized foreign nonprofit ceasing Tennessee business.
Exceptions
- Tax, charity, payroll, property, licensing, and local closures are separate.
If this is not done
- Without withdrawal, annual-report and agent duties continue; liabilities remain enforceable after withdrawal.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Register each assumed corporate name with the Secretary of State
SOURCE VERIFIED
File a separate assumed-name registration for each name. Tennessee no longer limits the number of assumed corporate names during the registration period.
- Deadline
- Before regular use of the assumed name.
- Fee
- $20 per name.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Per name.
- How to comply
- File SS-4402 online or on paper.
- Official form or portal
- Application for Registration of Assumed Name — SS-4402.
Applies to: A domestic or foreign nonprofit conducting activities under a name other than its legal corporate name.
Exceptions
- Filing does not create trademark, exclusive-name, or federal brand rights.
If this is not done
- Failure can impair public transparency and the organization’s ability to rely on the name in transactions.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 2 more
View official sources (3)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 333 (2017) — Assumed Names
Statute / formPublic Chapter 333, §§1–3 amending Tennessee assumed-name provisions and effective-date clause.
Accessed2026-07-30
Renew, change, or cancel an assumed name through the specific filing
SOURCE VERIFIED
An assumed corporate name is effective for five years and may be renewed. Use the specific change, renewal, or cancellation form rather than changing the legal charter name.
- Deadline
- Renew before expiration; file a change or cancellation when the event occurs.
- Fee
- $20 for registration, change, renewal, or cancellation.
- Filing agency
- Tennessee Secretary of State, Division of Business Services (TN SOS Business Services)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Every five years or event-triggered.
- How to comply
- Use SS-4403, SS-4481, or SS-4405.
- Official form or portal
- SS-4403; SS-4481; SS-4405.
Applies to: A nonprofit continuing, changing, or ending use of an assumed name.
Exceptions
- Ending an assumed name does not dissolve the corporation or close local licenses.
If this is not done
- Expiration or stale information can disrupt contracts and public records.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State, Division of Business Services and 1 more
View official sources (2)
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Forms & Fees
Statute / formForms-and-fees table rows for nonprofit charter, annual report, registered-agent/office change, amendment, merger, dissolution, reinstatement, foreign authority, withdrawal, assumed name, and certificates.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceBusiness Services Frequently Asked Questions
Statute / formFAQ questions addressing who may be an incorporator, annual-report filing, registered-agent/office changes, assumed names, and TNCaB filing.
Accessed2026-07-30
Charitable solicitation, exemptions, renewal, and financial reporting
Registering to solicit contributions, the annual small-organization Exemption Request, renewal, and the financial reporting and audit rules that follow. Two entries here remain VERIFICATION IN PROGRESS.
Register before soliciting contributions in or from Tennessee unless an exemption applies
SOURCE VERIFIED
File the charitable-organization registration and obtain the Secretary of State’s acceptance before solicitation unless the organization qualifies for and properly files an exemption request or is excluded from the statutory definition.
- Deadline
- Before solicitation begins.
- Fee
- $50 initial registration fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Initial registration; annual renewal.
- How to comply
- File online through TNCaB or use the current registration form and instructions.
- Official form or portal
- Application for Registration of a Charitable Organization; TNCaB.
Applies to: A domestic or foreign charitable organization intending to solicit contributions in Tennessee.
Exceptions
- Corporate formation, foreign authority, and federal exemption do not replace charity registration.
If this is not done
- Soliciting while unregistered can lead to denial, cease-and-desist relief, civil penalties, and suspension or revocation.
Elsewhere
- Georgia charitable solicitation registration required
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceRegister or Renew a Charity Online
Statute / formOnline charity workflow steps for registration, exemption, renewal, attachments, payment, and submission confirmation.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
Treat direct mail, email, social media, events, crowdfunding, phone, in-person asks, and donation buttons as potential solicitation methods
VERIFICATION IN PROGRESS
The Act defines solicitation broadly enough to reach multiple communications and payment channels. A directed request, Tennessee-targeted campaign, donation button, crowdfunding appeal, or recurring online activity can trigger registration; a wholly passive website with no Tennessee targeting remains fact-specific.
- Deadline
- Before launching a covered Tennessee-directed appeal.
- Fee
- Registration or exemption fee depends on status.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per campaign and continuous online activity.
- How to comply
- Screen the campaign and register or file the exemption before launch.
- Official form or portal
- Charity registration or exemption request; TNCaB.
Applies to: A charity directing contribution requests to Tennessee persons through any channel.
Exceptions
- National campaigns must evaluate Tennessee even when the organization is foreign; platform processing does not transfer the charity’s duty.
If this is not done
- An overbroad “internet does not count” assumption can produce unregistered solicitation.
Verification in progress: Treat Tennessee-directed donation requests, campaigns, emails, social media, crowdfunding, and donation buttons as potential solicitation. A wholly passive or untargeted website is fact-specific and should not be relied on as exempt without confirmation. Unresolved: Current official Tennessee sources do not fully resolve every passive website, untargeted social-media, platform, or geofenced internet scenario. Needed to resolve: Current written guidance from the Tennessee Secretary of State, Division of Charitable Solicitations and Gaming, addressing internet targeting and passive-site scenarios.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Tennessee Secretary of State and 2 more
View official sources (3)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
Submit organizing documents, IRS evidence, financial information, and the current Summary of Financial Activities with initial registration
SOURCE VERIFIED
Submit the registration application, charter and bylaws, IRS determination letter or pending-application evidence as applicable, the Summary of Financial Activities, the most recent Form 990-series filing when required, and an audited statement when the current threshold is exceeded.
- Deadline
- With the initial registration before solicitation.
- Fee
- $50 filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- One time; updated documents later as required.
- How to comply
- Upload through TNCaB or submit the current form package.
- Official form or portal
- Initial Registration; Summary of Financial Activities; Form 990-series; governing documents.
Applies to: A nonexempt charity filing initial registration.
Exceptions
- Use the public-disclosure copy of Form 990 and do not include protected Schedule B donor names when not required.
If this is not done
- An incomplete package will not be approved and solicitation must not begin.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Initial Registration of a Charitable Organization
Statute / formLegacy initial-registration instructions, sections “Documents Required,” “Registration Fee,” and “Audited Financial Statement.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
Do not treat the small-organization exemption as automatic
SOURCE VERIFIED
A qualifying small organization must file an Exemption Request annually. It is not enough merely to stay below the threshold.
- Deadline
- By the last day of the sixth month after fiscal-year end and before solicitation under the exemption for a new filer.
- Fee
- No exemption-request fee stated.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual.
- How to comply
- File SS-6042 with the current financial attachments through the current SOS workflow.
- Official form or portal
- Exemption Request — SS-6042; Summary of Financial Activities.
Applies to: A charity relying on the gross-public-contributions exemption branch.
Exceptions
- Other statutory exemption categories may use different proof or renewal treatment.
If this is not done
- Failure to file can leave the organization unregistered while soliciting.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Exemption Request Guide
Statute / formPage sections “Who Qualifies,” “$50,000 Gross Contributions,” “Annual Filing,” and “How to File.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceExemption Request — Form SS-6042
Statute / formForm SS-6042, exemption basis checkboxes, gross-contribution certification, fiscal-year data, officer signatures, and attachments.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
Preserve the $50,000 small-organization threshold and both the intent and actual-receipts tests
SOURCE VERIFIED
The organization must not intend to solicit and receive gross contributions from the public in excess of $50,000 and must not actually raise or receive gross contributions from the public in excess of $50,000 during the fiscal year. Exactly $50,000 remains within the branch; any amount greater than $50,000 fails it. The annual Exemption Request remains required.
- Deadline
- Test intent before solicitation and actual receipts throughout the fiscal year; file annually.
- Fee
- No exemption-request fee stated.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Continuous threshold test plus annual filing.
- How to comply
- Use SS-6042 and maintain gross-contribution records.
- Official form or portal
- SS-6042; Summary of Financial Activities.
Applies to: A charitable organization considering the small-organization exemption.
Exceptions
- Some older official forms still display obsolete amounts or narrower wording. Use the current statutory “in excess of $50,000” boundary and confirm that the live portal reflects current law.
If this is not done
- Relying on the branch after intent or actual public contributions exceed $50,000 can make solicitation unregistered and create delinquent registration and reporting exposure.
Last verified: 2026-07-30
View official sources (5)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Exemption Request Guide
Statute / formPage sections “Who Qualifies,” “$50,000 Gross Contributions,” “Annual Filing,” and “How to File.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Exemption Request
Statute / formLegacy Exemption Request instructions, threshold paragraph, required attachments, annual due date, and signature instructions.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceExemption Request — Form SS-6042
Statute / formForm SS-6042, exemption basis checkboxes, gross-contribution certification, fiscal-year data, officer signatures, and attachments.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
Apply the statutory contribution definition before relying on the $50,000 exemption
VERIFICATION IN PROGRESS
For the $50,000 exemption, “contribution” includes a promise or grant of money or property and a payment made in consideration of a sale, performance, or show when the charity’s name is used or the representation indicates that proceeds benefit a charitable purpose. Bona fide membership fees, dues, and assessments are excluded unless membership is conferred solely as consideration for making a contribution. Classify other receipts under the current definition before relying on the exemption.
- Deadline
- Before claiming or continuing the exemption and whenever a new receipt category or fundraising channel begins.
- Fee
- No filing fee for analysis.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Continuous and annual.
- How to comply
- Maintain source-level gross-receipt records and a written classification for each material category; seek SOS confirmation for categories not clearly resolved by the statutory definition.
- Official form or portal
- Summary of Financial Activities; SS-6042.
Applies to: A charity with mixed donations, grants, dues, program revenue, events, donated goods, or platform receipts.
Exceptions
- Do not automatically classify all program-service revenue, government or private-foundation grants, inventory sales, donated goods, foreign receipts, or platform amounts as public contributions. Do not import the audit-threshold grant exclusions into this registration calculation. Count bona fide membership fees, dues, and assessments only when membership is conferred solely as consideration for the contribution.
If this is not done
- Misclassifying receipts can cause improper reliance on the $50,000 exemption, unregistered solicitation, delinquent filings, fees, and enforcement exposure.
Verification in progress: Apply the statutory definition category by category. Do not import audit-threshold grant exclusions into the registration calculation, and exclude bona fide membership fees, dues, and assessments unless membership is conferred solely for the contribution. Obtain SOS confirmation for material unresolved categories. Unresolved: The statutory definition resolves ordinary included contributions and bona fide dues, but current official sources do not fully classify several modern or mixed receipt categories material to the $50,000 calculation. Needed to resolve: Current written Secretary of State guidance or controlling statutory/rule clarification for the specific receipt category.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Tennessee Secretary of State and 4 more
View official sources (5)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Exemption Request Guide
Statute / formPage sections “Who Qualifies,” “$50,000 Gross Contributions,” “Annual Filing,” and “How to File.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Exemption Request
Statute / formLegacy Exemption Request instructions, threshold paragraph, required attachments, annual due date, and signature instructions.
Accessed2026-07-30
Register promptly after the small-organization threshold is exceeded or the intent test no longer holds
SOURCE VERIFIED
Stop relying on the exemption and submit registration and required financial materials when the organization intends to exceed or actually exceeds the threshold. Current official public guidance does not state a separate numeric grace period after crossing.
- Deadline
- Promptly upon loss of eligibility and before further solicitation under an invalid exemption.
- Fee
- $50 initial registration fee plus any applicable late fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Event-triggered; then annual renewal.
- How to comply
- File initial registration through TNCaB and disclose the threshold-crossing facts.
- Official form or portal
- Initial Registration; TNCaB.
Applies to: A charity that expected to remain exempt but changes its fundraising plan or exceeds $50,000 in gross public contributions.
Exceptions
- Do not wait until the next annual exemption due date after eligibility is lost.
If this is not done
- Continuing to solicit can trigger enforcement and late reporting.
Last verified: 2026-07-30
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Exemption Request Guide
Statute / formPage sections “Who Qualifies,” “$50,000 Gross Contributions,” “Annual Filing,” and “How to File.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
Evaluate other exemption categories separately from the $50,000 branch
SOURCE VERIFIED
Each statutory exemption has its own eligibility terms. Do not merge bona fide religious institutions, educational institutions, supporting organizations, public-safety groups, political organizations, healthcare institutions, and congressionally chartered organizations into the small-organization threshold branch.
- Deadline
- Before solicitation and whenever eligibility changes.
- Fee
- No universal exemption fee stated.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Initial proof and any required annual update.
- How to comply
- File the applicable Exemption Request and supporting evidence unless the statute and SOS guidance state no filing is required.
- Official form or portal
- SS-6042; category-specific evidence.
Applies to: Religious institutions, qualifying educational institutions, supporting organizations, volunteer fire/rescue/civil-defense groups, political organizations, hospitals, nursing homes, congressionally chartered organizations, and other listed entities.
Exceptions
- Some excluded entities may fall outside the statutory charitable-organization definition rather than within a filed exemption.
If this is not done
- Using the wrong exemption can leave the organization unregistered.
Last verified: 2026-07-30
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Exemption Request Guide
Statute / formPage sections “Who Qualifies,” “$50,000 Gross Contributions,” “Annual Filing,” and “How to File.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceExemption Request — Form SS-6042
Statute / formForm SS-6042, exemption basis checkboxes, gross-contribution certification, fiscal-year data, officer signatures, and attachments.
Accessed2026-07-30
Use the Tennessee Public Charter School Commission as the corrected 2025 educational approving authority
SOURCE VERIFIED
Public Chapter 251 corrected the approving authority used in the educational-institution exemption. Current decisions must use the Tennessee Public Charter School Commission terminology rather than stale references to a prior authority.
- Deadline
- For exemption filings on or after April 24, 2025.
- Fee
- No separate fee stated.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; Tennessee Public Charter School Commission.
- Frequency
- Initial and event-triggered.
- How to comply
- Submit current proof of approval with the exemption request.
- Official form or portal
- SS-6042 and approval evidence.
Applies to: An educational institution relying on the statutory educational exemption branch affected by Public Chapter 251.
Exceptions
- This correction does not make every school automatically exempt.
If this is not done
- Using obsolete approval evidence can delay or defeat the exemption request.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 2 more
View official sources (3)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 251 (2025) — Educational-Institution Exemption Authority
Statute / formPublic Chapter 251, amendment to the educational-institution exemption authority and effective-date clause.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhat Charitable Organizations Are Exempt from Registration?
Statute / formFAQ exemption categories, especially the small-organization branch using “in excess of $50,000” and annual Exemption Request requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
Renew charitable registration by the last day of the sixth month after accounting-year end
SOURCE VERIFIED
For renewal dates on or after July 1, 2025, file the annual renewal with updated organization data, required financial attachments, and the current gross-revenue fee by the last day of the sixth month after the accounting year closes. The temporary universal $10 renewal fee ended June 30, 2025.
- Deadline
- Last day of the sixth month after accounting-year end.
- Fee
- Gross revenue $0 to $50,000: $0; gross revenue $50,000.01 to $99,999.99: $120; gross revenue $100,000.00 to $249,999.99: $160; gross revenue $250,000.00 to $499,999.99: $200; gross revenue $500,000 and over: $240; late fee: $25 for each month or portion of a month late.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual.
- How to comply
- File through TNCaB or the current renewal form.
- Official form or portal
- Renewal Registration; SS-6007; TNCaB.
Applies to: A registered charitable organization continuing to solicit.
Exceptions
- Boundary treatment is exact: $50,000 remains in the $0 tier; $50,000.01 begins $120; $100,000 begins $160; $250,000 begins $200; and $500,000 begins $240. Corporate annual reporting and annual Exemption Requests are separate.
If this is not done
- Late filing incurs $25 for each month or portion of a month late and may also lead to civil penalties, suspension, or revocation.
Elsewhere
- North Carolina charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-30
View official sources (6)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Renewal Registration Guide
Statute / formRenewal Registration page fee table and sections “When to File,” “Required Documents,” “Audit Requirement,” and “Late Fees.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWhen Is My Charitable Renewal Registration Due?
Statute / formFAQ question “When is my charitable renewal registration due?” and last-day-of-sixth-month answer.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceRegister or Renew a Charity Online
Statute / formOnline charity workflow steps for registration, exemption, renewal, attachments, payment, and submission confirmation.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceApplication to Renew Registration of a Charitable Organization — Form SS-6007
Statute / formForm SS-6007, Parts I–VI: organization changes, financial information, IRS return, audit attachment, fee calculation, and officer certifications.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
File Form 990, 990-EZ, or 990-PF, or use the Tennessee financial summary when no full federal return exists
SOURCE VERIFIED
Attach the most recent required federal Form 990-series public-disclosure copy. A 990-N organization or another organization without a full return must use the Tennessee Summary of Financial Activities and any other required financial information.
- Deadline
- With initial registration, annual renewal, or annual exemption filing.
- Fee
- Included in the registration, renewal, or exemption filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual.
- How to comply
- Upload the public-disclosure federal return or the Tennessee financial summary.
- Official form or portal
- Form 990/990-EZ/990-PF; Summary of Financial Activities.
Applies to: A registered or annually exempt organization completing a Tennessee filing.
Exceptions
- Do not submit protected Schedule B donor names unless specifically required by law.
If this is not done
- Missing financial evidence can prevent approval or cause delinquency.
Last verified: 2026-07-30
View official sources (5)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Renewal Registration Guide
Statute / formRenewal Registration page fee table and sections “When to File,” “Required Documents,” “Audit Requirement,” and “Late Fees.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Initial Registration of a Charitable Organization
Statute / formLegacy initial-registration instructions, sections “Documents Required,” “Registration Fee,” and “Audited Financial Statement.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Exemption Request
Statute / formLegacy Exemption Request instructions, threshold paragraph, required attachments, annual due date, and signature instructions.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
Attach an audited financial statement when gross revenue exceeds $1,000,000 after specified grant exclusions
SOURCE VERIFIED
The current audit trigger is gross revenue exceeding $1,000,000, excluding grants from government agencies and §501(c)(3) private foundations as stated by current SOS guidance. Exactly $1,000,000 does not exceed the threshold.
- Deadline
- With initial registration or annual renewal covering the fiscal year that exceeds the threshold.
- Fee
- Private audit cost varies; no separate SOS audit-filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual when triggered.
- How to comply
- Obtain the audit from an independent CPA and attach it to the charity filing.
- Official form or portal
- Audited financial statement; registration or renewal filing.
Applies to: A charity that completed a fiscal year and exceeds the current audit threshold.
Exceptions
- Old official PDFs showing $500,000 are superseded; no general reviewed-financial-statement tier was confirmed.
If this is not done
- Failure to include a required audit can prevent approval and trigger delinquency or enforcement.
Elsewhere
Last verified: 2026-07-30
View official sources (5)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Initial Registration Guide
Statute / formPage sections “How to Register,” “Required Documents,” “Registration Fee,” and “Financial Statement Requirement.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Renewal Registration Guide
Statute / formRenewal Registration page fee table and sections “When to File,” “Required Documents,” “Audit Requirement,” and “Late Fees.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceFiling Instructions for Initial Registration of a Charitable Organization
Statute / formLegacy initial-registration instructions, sections “Documents Required,” “Registration Fee,” and “Audited Financial Statement.”
Accessed2026-07-30
Use an approved extension and do not assume a federal extension automatically updates Tennessee
SOURCE VERIFIED
The Secretary of State may extend the Tennessee charity-renewal filing period for not more than 90 days. If the organization receives additional time to file its federal exempt-organization return and submits proof, the Secretary may grant an additional extension not exceeding 60 days. The prior registration continues during an approved extension; an IRS extension alone does not update the Tennessee record.
- Deadline
- Renewal is due by the last day of the sixth month after accounting-year end; request the Tennessee extension before expiration of the current filing period and submit proof for the additional federal-extension-based period.
- Fee
- No separate extension fee identified.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual when needed.
- How to comply
- Submit the Tennessee extension request through the current SOS process; for the additional period, submit evidence of the federal extension and retain the SOS approval.
- Official form or portal
- Extension Request; IRS Form 8868 evidence.
Applies to: A charity unable to complete renewal by the Tennessee due date.
Exceptions
- The additional 60-day period depends on proof of federal additional time and Secretary approval; it is not automatic and is separate from the ordinary Tennessee extension.
If this is not done
- Without an approved Tennessee extension, the renewal becomes late and the $25 monthly-or-partial-month late fee and enforcement consequences may apply.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Renewal Registration Guide
Statute / formRenewal Registration page fee table and sections “When to File,” “Required Documents,” “Audit Requirement,” and “Late Fees.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
Pay charity late fees and cure delinquency before solicitation authority is suspended or revoked
SOURCE VERIFIED
File the missing renewal, exemption, financial report, or audit and pay the applicable monthly late fee. Public Chapter 615 restored the ordinary statutory fee after temporary reduced-fee periods.
- Deadline
- Immediately after delinquency and within any notice cure period.
- Fee
- $25 per month for specified late financial reports under current law, plus the underlying filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Event-triggered.
- How to comply
- File through TNCaB or the notice-specific cure procedure.
- Official form or portal
- Renewal, exemption, audit, or notice-specific filing.
Applies to: A registered or exempt organization filing required financial or renewal materials late.
Exceptions
- The exact late-fee application depends on the missing filing and period; temporary $10 provisions have expired.
If this is not done
- Continued delinquency can lead to denial, suspension, revocation, civil penalties, and unlawful solicitation.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 3 more
View official sources (4)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Organization Renewal Registration Guide
Statute / formRenewal Registration page fee table and sections “When to File,” “Required Documents,” “Audit Requirement,” and “Late Fees.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
Report material changes to name, address, officers, fiscal year, governing documents, or federal tax status
SOURCE VERIFIED
Update the Secretary of State through the current portal or filing and attach amendments to governing documents. Do not wait for a renewal when the change affects eligibility, contact, solicitation identity, or tax status.
- Deadline
- Promptly after the change and with the next filing as required.
- Fee
- No universal separate change fee identified.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Event-triggered and annual confirmation.
- How to comply
- Use TNCaB or the applicable amendment/update filing.
- Official form or portal
- Charity account update; renewal or exemption filing.
Applies to: A registered or exempt charity whose filed information materially changes.
Exceptions
- Corporate SOS changes do not automatically update the charity record.
If this is not done
- Stale information can cause missed notices, invalid exemptions, or enforcement.
Last verified: 2026-07-30
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceRegister or Renew a Charity Online
Statute / formOnline charity workflow steps for registration, exemption, renewal, attachments, payment, and submission confirmation.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
File final charity reports and notify SOS when solicitation ends
SOURCE VERIFIED
File the required final financial and cessation information, pay outstanding fees, and withdraw or close the charity account. Corporate termination alone does not complete this step.
- Deadline
- Within the statutory cessation period and before abandoning the charity account.
- Fee
- No separate cessation fee identified; outstanding fees remain due.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- One time.
- How to comply
- Use the current cessation/withdrawal workflow and final financial attachments required after July 1, 2026.
- Official form or portal
- Cessation or withdrawal notice; final financial filing.
Applies to: A registered or exempt organization dissolving or ceasing Tennessee solicitation.
Exceptions
- Current 2026 law changed aspects of cessation timing and attachments; use the live form and portal rather than legacy instructions.
If this is not done
- An open charity account can remain delinquent and generate enforcement notices.
Last verified: 2026-07-30
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
Professional fundraising and beneficiary notices
Applies when the organization uses a professional solicitor, fundraising counsel, or commercial co-venturer, or is named a nonprobate beneficiary.
Classify professional solicitor, fundraising counsel, commercial co-venturer, employee, and volunteer roles separately
SOURCE VERIFIED
Determine whether a person is a professional solicitor, professional fundraising counsel, commercial co-venturer, ordinary salaried charity employee, or volunteer. Each role has different registration, bond, contract, campaign, disclosure, custody, and reporting duties.
- Deadline
- Before engagement or campaign launch.
- Fee
- Fees and bonds depend on role.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per relationship and campaign.
- How to comply
- Review the services and compensation and use the role-specific form.
- Official form or portal
- Professional solicitor, fundraising counsel, co-venturer, contract, and campaign forms.
Applies to: A charity or vendor planning compensated fundraising.
Exceptions
- An independent vendor is not converted into an employee merely by contract language.
If this is not done
- Misclassification can leave the vendor unregistered and the charity responsible for unlawful solicitation.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State and 3 more
View official sources (4)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 169 (2025) — Professional-Solicitor Definition
Statute / formHB/SB bill summary for Public Chapter 169, section describing the amended professional-solicitor definition and effective date.
Accessed2026-07-30
Apply the expanded professional-solicitor definition effective April 11, 2025
SOURCE VERIFIED
Public Chapter 169 removed language that had excluded certain specially employed servants or employees. A person specially employed for solicitation may now fall within the professional-solicitor regime even when described as an employee.
- Deadline
- For covered solicitation on or after April 11, 2025.
- Fee
- Professional-solicitor registration and bond amounts apply if classified.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Continuous classification.
- How to comply
- Review role facts and complete registration before solicitation.
- Official form or portal
- Professional Solicitor Application; bond; campaign filings.
Applies to: A servant or employee specially employed by or for a charity to solicit contributions, and the charity or vendor engaging that person.
Exceptions
- Ordinary bona fide salaried employees performing general duties must still be analyzed under the current statutory exclusions.
If this is not done
- Using stale pre-2025 definitions can produce unregistered professional solicitation.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 2 more
View official sources (3)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 169 (2025) — Professional-Solicitor Definition
Statute / formHB/SB bill summary for Public Chapter 169, section describing the amended professional-solicitor definition and effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourcePublic Chapter 169 (2025) Enacted Text
Statute / formPublic Chapter 169, §1 amendment to Tenn. Code Ann. §48-101-501 professional-solicitor definition and effective-date clause.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
Register a professional solicitor annually, pay the current fee, and maintain a $25,000 bond
SOURCE VERIFIED
A professional solicitor must register before acting, renew for each calendar-year registration period, pay the current $250 annual registration fee, and maintain a $25,000 bond. Registration expires December 31. An application filed after December 31 may incur a $25 late fee for each month or portion of a month late. The temporary $10 registration and late-fee period ended June 30, 2025.
- Deadline
- Before solicitation; registration expires December 31 and must be renewed for the next calendar year. Late fee accrues by month or portion after December 31 when applicable.
- Fee
- $250 annual registration fee; $25,000 bond; $25 for each month or portion of a month late after December 31 when applicable.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual.
- How to comply
- File the professional-solicitor application, bond, and required disclosures.
- Official form or portal
- Professional Solicitor Application; Solicitor Bond.
Applies to: A person or company meeting Tennessee’s professional-solicitor definition.
Exceptions
- Public Chapter 169 controls the current professional-solicitor definition. Legacy instructions showing the temporary $10 fee are superseded and do not make the current statutory fee unresolved.
If this is not done
- Unregistered activity, missing bond, or late renewal can lead to denial, suspension, revocation, civil penalties, and campaign enforcement.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 4 more
View official sources (5)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 169 (2025) — Professional-Solicitor Definition
Statute / formHB/SB bill summary for Public Chapter 169, section describing the amended professional-solicitor definition and effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceProfessional Solicitor Registration Instructions
Statute / formLegacy professional-solicitor instructions: registration, bond, fee, contract/campaign filings, and pre-2025 literature timing.
Accessed2026-07-30
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 615 (2024) — Charitable Reporting Thresholds and Fees
Statute / formHB1708/SB1662 bill summary sections “Registration Statement Fee,” “Registration Statement Renewal,” “Late Fee,” “Professional Solicitor Registration,” audit threshold, and effective dates March 27 and July 1, 2024.
Accessed2026-07-30
File fundraising contracts and campaign notice before the campaign begins
SOURCE VERIFIED
Use a written contract containing the required terms and file the contract and campaign notice before covered solicitation begins. Preserve charity control over the campaign, contributions, bank accounts, and records.
- Deadline
- Before campaign commencement and within the statutory contract-filing timing.
- Fee
- No separate campaign-notice fee identified beyond registration.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per contract and campaign.
- How to comply
- File the contract and Campaign Notice and retain charity approvals.
- Official form or portal
- Campaign Notice; contract filing.
Applies to: A registered professional solicitor and the charitable organization for a covered campaign.
Exceptions
- Campaign literature now follows the separate post-campaign timing in Public Chapter 248.
If this is not done
- A campaign begun without filings can trigger enforcement against both solicitor and charity.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State and 2 more
View official sources (3)
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
File campaign literature and scripts under the post-campaign timing created by Public Chapter 248
SOURCE VERIFIED
For a campaign completed within one year, file required campaign literature, promotional material, scripts, or pitches within 90 days after campaign completion. For a campaign lasting more than one year, file within 90 days after the end of each fiscal year. Public Chapter 248 removed the former seven-day filing requirement for modifications.
- Deadline
- Within 90 days after completion for a campaign completed within one year; within 90 days after each fiscal-year end for a campaign lasting more than one year.
- Fee
- No separate filing fee identified.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per campaign or annually for long campaigns.
- How to comply
- Submit the required materials under the current SOS campaign filing process and retain dated copies; do not follow superseded pre-use or seven-day modification instructions.
- Official form or portal
- Campaign Literature Submission.
Applies to: A professional solicitor using campaign literature, scripts, or solicitation materials.
Exceptions
- Older official forms may still show pre-use timing. Public Chapter 248 controls the legal deadline; a portal-update warning is operational only.
If this is not done
- Using stale timing can cause missed current filings or unnecessary pre-use submissions.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 3 more
View official sources (4)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 248 (2025) — Campaign-Literature Filing Timing
Statute / formHB/SB bill summary for Public Chapter 248, campaign-literature filing timing and removal of the seven-day modification requirement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourcePublic Chapter 248 (2025) Enacted Text
Statute / formPublic Chapter 248, amendment to Tenn. Code Ann. §48-101-512 and effective-date clause.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceProfessional Solicitor Registration Instructions
Statute / formLegacy professional-solicitor instructions: registration, bond, fee, contract/campaign filings, and pre-2025 literature timing.
Accessed2026-07-30
Make required solicitation disclosures and preserve charity control of contributions
SOURCE VERIFIED
Use the required oral or written disclosures, identify the charity and solicitor relationship, deposit contributions into controlled accounts, and do not misrepresent the percentage or amount benefiting the charity.
- Deadline
- At each solicitation and throughout custody of funds.
- Fee
- No separate filing fee.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; Tennessee Attorney General where deceptive practices arise.
- Frequency
- Continuous during campaign.
- How to comply
- Use approved scripts, written confirmations, designated bank accounts, and reconciliation records.
- Official form or portal
- Scripts; disclosures; bank and remittance records.
Applies to: A professional solicitor and charity conducting a campaign.
Exceptions
- Percentage disclosures depend on the campaign facts and contract; do not use a generic percentage statement.
If this is not done
- Violations can support civil, administrative, and criminal remedies.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State and 2 more
View official sources (3)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
File the joint campaign financial report within 90 days and retain records for three years
SOURCE VERIFIED
File the campaign financial report jointly, signed by the solicitor and required charity officials, within 90 days after the campaign ends. Retain campaign records for at least three years.
- Deadline
- Within 90 days after campaign completion; retain records three years.
- Fee
- No separate report fee identified; late fees may apply.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per campaign.
- How to comply
- File the campaign financial report and retain books, contracts, scripts, receipts, deposits, and disbursements.
- Official form or portal
- Campaign Financial Report.
Applies to: A professional solicitor and charitable organization after a covered campaign.
Exceptions
- Long campaigns may have interim or annual literature duties even before final reporting.
If this is not done
- Late or inaccurate reporting can trigger penalties, denial, suspension, or revocation.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 3 more
View official sources (4)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 169 (2025) — Professional-Solicitor Definition
Statute / formHB/SB bill summary for Public Chapter 169, section describing the amended professional-solicitor definition and effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
Register fundraising counsel and file required contracts without treating counsel as a solicitor
SOURCE VERIFIED
A professional fundraising counsel must register under the separate counsel process, pay the current $100 annual registration fee, and file required written contracts. The registration period is the calendar year and expires December 31. If the vendor actually solicits, employs or engages solicitors, receives contributions, or controls charitable funds, analyze and reclassify the relationship under the professional-solicitor rules.
- Deadline
- Register before providing covered counsel services; renew for each calendar year; file the written contract within the statutory or SOS filing period before covered performance.
- Fee
- $100 annual registration fee; contract-filing fee not separately stated.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Annual registration and per-contract filing.
- How to comply
- File the fundraising-counsel registration and each required contract with the Secretary of State through the current form or portal workflow.
- Official form or portal
- Fundraising Counsel Application; contract filing.
Applies to: A compensated consultant planning, advising, or preparing fundraising materials without directly soliciting or controlling contributions.
Exceptions
- Fundraising counsel is separate from a professional solicitor. The $100 amount was enacted by Public Chapter 630 and no later enacted ordinary fee change was identified; temporary solicitor-fee provisions do not change counsel classification.
If this is not done
- Unregistered counsel activity or failure to file a required contract can lead to denial, suspension, revocation, civil penalties, and reclassification exposure.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State and 3 more
View official sources (4)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Secretary of State
SourcePublic Chapter 630 / SB 1919 — Charitable Registration Fee Revisions
Statute / formHB1752/SB1919 bill record, Bill Summary lines reducing fundraising-counsel registration from $250 to $100; Public Chapter 630 effective July 1, 2014.
Accessed2026-07-30
File commercial co-venturer notice, account for the promotion, and retain records
SOURCE VERIFIED
Use a written agreement, give the required notice, accurately state the charitable benefit, account to the charity, provide the post-promotion report, and retain records for the statutory period.
- Deadline
- Before the promotion and within the post-promotion reporting period.
- Fee
- No universal filing fee identified.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Frequency
- Per promotion.
- How to comply
- File the co-venturer notice and report and retain sales and payment records.
- Official form or portal
- Commercial Co-Venturer Notice and Report.
Applies to: A for-profit business conducting a charitable sales promotion with a Tennessee charitable organization.
Exceptions
- A commercial co-venturer is not the charity’s professional solicitor merely because it advertises the promotion.
If this is not done
- Failure can trigger deceptive-practice and charitable-solicitation enforcement.
Last verified: 2026-07-30
Official sources: Tennessee Secretary of State and 2 more
View official sources (3)
AgencyTennessee Secretary of State
SourceTennessee Charitable Solicitations Act
Statute / formTennessee Charitable Solicitations Act, Tenn. Code Ann. §§48-101-501 through -518, including definitions, registration, exemptions, renewal, professional fundraising, reporting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-01
Statute / formTenn. Comp. R. & Regs. 1360-03-01-.01 through -.18: definitions, registration, exemptions, renewals, extensions, professional fundraisers, reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharity Forms
Statute / formCharity forms index rows for initial registration, exemption request, renewal, extension, professional solicitor, fundraising counsel, co-venturer, campaign, and termination forms.
Accessed2026-07-30
Use the new statutory affidavit process when notified that the charity is a nonprobate beneficiary
SOURCE VERIFIED
Effective July 1, 2026, the holder of covered property that learns of the owner’s death must use reasonable efforts to notify the charity within ten business days. The charity may present the statutory affidavit and supporting organizational or authority documents to claim information or property and should respond promptly to disputes.
- Deadline
- Holder notice within 10 business days; charity response is event-triggered and should follow the instrument and statutory process.
- Fee
- No state filing fee stated; professional and transfer costs may apply.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Property holder or financial institution; charitable organization; courts. The Tennessee Secretary of State does not administer an ordinary annual charity filing under this law.
- Frequency
- Event-triggered.
- How to comply
- Use the statutory affidavit process and provide proof of charity identity and authorized representative.
- Official form or portal
- Affidavit and supporting documents under Public Chapter 741.
Applies to: A Tennessee charitable organization designated to receive property at death outside probate and receiving notice under Public Chapter 741.
Exceptions
- The law excludes or separately treats some insurance and annuity arrangements and principally regulates the holder’s notice and transfer process.
If this is not done
- Delay or incomplete proof can postpone distribution; a good-faith dispute may require court action.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 1 more
View official sources (2)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 741 (2026) — Charitable Beneficiary Notice
Statute / formHB/SB bill summary for Public Chapter 741, covered beneficiary designations, ten-business-day notice, required information, and effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourcePublic Chapter 741 (2026) Enacted Text
Statute / formPublic Chapter 741, operative notice provisions and July 1, 2026 effective-date clause.
Accessed2026-07-30
Franchise, excise, business tax, and licensing
Applies once the organization has Tennessee tax nexus or taxable local activity. Franchise and excise tax exemption is not automatic, and business-tax licensing and local licensing depend on gross receipts and location.
Do not assume that nonprofit incorporation automatically creates Tennessee franchise and excise tax exemption
SOURCE VERIFIED
Tennessee franchise and excise tax treatment depends on the entity’s exempt category and activity, not merely the word “nonprofit” in the charter. Register or claim exemption through the Department of Revenue and retain federal and organizational evidence.
- Deadline
- At formation or when Tennessee tax nexus begins; before the first otherwise-required return.
- Fee
- No separate exemption-application fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Initial classification; monitor continuously.
- How to comply
- Use TNTAP and the current exempt-entity process.
- Official form or portal
- TNTAP exempt-entity registration or account setup.
Applies to: A domestic or foreign nonprofit corporation with Tennessee tax nexus.
Exceptions
- Federal §501(c)(3) recognition is strong evidence but does not exempt nonqualifying activities or taxable subsidiaries.
If this is not done
- Failure to establish exemption can generate returns, assessments, penalties, and account delinquency.
Elsewhere
- North Carolina state income tax exemption required in some cases
- Vermont state income tax exemption required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 3 more
View official sources (4)
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax — Exempt Entities
Statute / formPage heading “Exempt Entities”; nonprofit, religious, educational, and charitable exemption categories and registration instructions.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax — Exemptions
Statute / formPage heading “Franchise and Excise Tax Exemptions”; entity categories, exemption registration, and account treatment.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax Manual — June 2025
Statute / formFranchise and Excise Tax Manual, chapters “Exempt Entities,” “Unrelated Business Income,” “Returns,” “Tax Rates,” and “Account Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
Register within the Department’s event-triggered period when exempt status is lost or taxable activity begins
SOURCE VERIFIED
Register the taxable activity or entity account promptly through TNTAP. Current DOR guidance uses a 15-day registration period after an entity becomes subject.
- Deadline
- Within 15 days after becoming subject.
- Fee
- No registration fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- One-time registration; event-triggered updates.
- How to comply
- Register through TNTAP and select the proper account and exemptions.
- Official form or portal
- TNTAP.
Applies to: A nonprofit newly becoming subject to franchise or excise tax.
Exceptions
- A change in federal status, structure, or activity can create a new Tennessee event even if the corporation remains nonprofit under Title 48.
If this is not done
- Late registration can produce missed returns and assessments.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 1 more
View official sources (2)
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax Manual — June 2025
Statute / formFranchise and Excise Tax Manual, chapters “Exempt Entities,” “Unrelated Business Income,” “Returns,” “Tax Rates,” and “Account Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax — Exemptions
Statute / formPage heading “Franchise and Excise Tax Exemptions”; entity categories, exemption registration, and account treatment.
Accessed2026-07-30
File final franchise and excise returns and close the account when taxable activity ends
SOURCE VERIFIED
File any final FAE170, pay liabilities, mark the return final as instructed, and close the Revenue account. Secretary of State dissolution alone does not complete Revenue closure.
- Deadline
- With the final return for the closing tax period and before abandoning the account.
- Fee
- Tax, penalties, and interest vary; no closure fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- One time.
- How to comply
- Use TNTAP and current final-return/account-closure procedures.
- Official form or portal
- FAE170; TNTAP account closure.
Applies to: A nonprofit ending Tennessee taxable activity or dissolving.
Exceptions
- Sales tax and business tax accounts require their own final returns and closures.
If this is not done
- An open account can continue generating estimated assessments and notices.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
Source2025 FAE170 Instructions
Statute / form2025 Form FAE170 instructions, “Who Must File,” due-date and extension sections, tax computation, and final-return checkboxes.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceFranchise and Excise Tax Manual — June 2025
Statute / formFranchise and Excise Tax Manual, chapters “Exempt Entities,” “Unrelated Business Income,” “Returns,” “Tax Rates,” and “Account Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
Screen charitable, religious, and nonprofit membership activities separately from taxable sales
SOURCE VERIFIED
Charitable and religious services and qualifying nonprofit membership-organization activity may be exempt, while sales of tangible personal property, food and beverages, and noncustomary commercial activity can be taxable. Apply the activity and classification rules rather than a blanket nonprofit exemption.
- Deadline
- Before beginning the revenue-producing activity.
- Fee
- Taxes and local license fees depend on activity and receipts.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Responsible party
- Tennessee Department of Revenue; county and municipal clerks.
- Frequency
- Continuous activity screening.
- How to comply
- Classify each location and activity through Revenue and local clerks.
- Official form or portal
- TNTAP; local business license.
Applies to: A nonprofit providing services, collecting dues, selling property, food, admissions, or other items in Tennessee.
Exceptions
- Business tax is separate from sales tax; the same transaction can require both analyses.
If this is not done
- Misclassification can lead to unlicensed operation, returns, tax, penalties, and interest.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 3 more
View official sources (4)
AgencyTennessee Department of Revenue
SourceBusiness Tax Deductions, Exemptions and Credits
Statute / formBusiness Tax page section “Deductions, Exemptions and Credits,” including charitable/religious services and nonprofit membership organizations.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Classifications
Statute / formBusiness Tax classifications table and classification descriptions for sales and services.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Manual — June 2025
Statute / formBusiness Tax Manual chapters “Taxable Activities,” “Licenses,” “Returns,” “Exemptions,” “Thresholds,” and “Closing a Location.”
URLhttps://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Business-Tax-Manual.pdf
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
Obtain a minimal activity license when gross receipts are more than $3,000 but less than $100,000 per jurisdiction
SOURCE VERIFIED
If gross receipts at the jurisdictional location are more than $3,000 but less than $100,000, obtain a minimal activity license from the county and, when applicable, municipal clerk. No annual business-tax return is required solely under this branch for current periods.
- Deadline
- Before operating after the threshold is met; renew or maintain as locally required.
- Fee
- Local minimal activity license fee is generally $15; confirm with each clerk.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Responsible party
- County clerk; municipal clerk; Tennessee Department of Revenue.
- Frequency
- Annual local license or as administered locally.
- How to comply
- Apply with each applicable county and municipal clerk.
- Official form or portal
- Minimal Activity License.
Applies to: An in-state nonprofit location with covered gross receipts in a Tennessee county or municipality.
Exceptions
- Exempt services may not be covered receipts; calculate county and municipality separately.
If this is not done
- Operating without the required posted license can produce local enforcement.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 3 more
View official sources (4)
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
Source2023 Legislative Summaries — Public Chapter 377 Business Tax Changes
Statute / form2023 legislative summary entry for Public Chapter 377, $100,000 standard-license threshold and small-business filing changes.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSmall Businesses No Longer Have to File Business Tax
Statute / formPage heading “Small Businesses No Longer Have to File Business Tax”; $100,000 filing threshold and continuing license treatment.
URLhttps://www.tn.gov/revenue/news/2024/3/4/small-businesses-no-longer-have-to-file-business-tax.html
Accessed2026-07-30
AgencyShelby County Clerk
SourceShelby County Business License Application
Statute / formShelby County application fields for business name, location, gross receipts, classification, owner, minimal/standard license, and closure.
Accessed2026-07-30
Obtain a standard business license and register for business tax at $100,000 or more per jurisdiction
SOURCE VERIFIED
At $100,000 or more in covered gross receipts per jurisdiction, obtain the standard business license, register through TNTAP, and file and pay business tax unless a specific exemption applies.
- Deadline
- Before operating after the threshold is reached; returns follow the tax-year deadline.
- Fee
- Local license fee generally $15; tax depends on classification and receipts.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Responsible party
- Tennessee Department of Revenue; county and municipal clerks.
- Frequency
- Annual return and local license maintenance.
- How to comply
- Register in TNTAP and apply with each county and municipal clerk.
- Official form or portal
- Standard Business License; TNTAP business-tax account.
Applies to: A nonprofit location with at least $100,000 in covered gross receipts in a county or municipality.
Exceptions
- The threshold is applied separately to each county and municipality and does not override activity exemptions.
If this is not done
- Failure can produce license violations, tax assessments, penalties, and interest.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 3 more
View official sources (4)
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Deductions, Exemptions and Credits
Statute / formBusiness Tax page section “Deductions, Exemptions and Credits,” including charitable/religious services and nonprofit membership organizations.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Manual — June 2025
Statute / formBusiness Tax Manual chapters “Taxable Activities,” “Licenses,” “Returns,” “Exemptions,” “Thresholds,” and “Closing a Location.”
URLhttps://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Business-Tax-Manual.pdf
Accessed2026-07-30
AgencyTennessee Department of Revenue
Source2023 Legislative Summaries — Public Chapter 377 Business Tax Changes
Statute / form2023 legislative summary entry for Public Chapter 377, $100,000 standard-license threshold and small-business filing changes.
Accessed2026-07-30
File the annual business-tax return when subject and close the account within 15 days after cessation
SOURCE VERIFIED
File the annual return for each subject location and classification. When the business closes, file a final business-tax return within 15 days and notify local clerks; minimal-license holders that do not file returns must still notify closure.
- Deadline
- Annual return by the 15th day of the fourth month after fiscal-year end; final return within 15 days after closing.
- Fee
- Tax and interest vary; no final-return fee.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Responsible party
- Tennessee Department of Revenue; county and municipal clerks.
- Frequency
- Annual and final.
- How to comply
- File through TNTAP and notify the local clerks.
- Official form or portal
- Business Tax Return; TNTAP closure; local notice.
Applies to: A nonprofit registered for business tax.
Exceptions
- Sales-tax closure is separate.
If this is not done
- Open accounts can generate estimated assessments and license renewals.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Manual — June 2025
Statute / formBusiness Tax Manual chapters “Taxable Activities,” “Licenses,” “Returns,” “Exemptions,” “Thresholds,” and “Closing a Location.”
URLhttps://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Business-Tax-Manual.pdf
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
Do not describe Tennessee as having one universal statewide nonprofit business license
SOURCE VERIFIED
Tennessee uses state-administered business-tax registration, county and municipal business licenses, and activity-specific permits rather than one universal statewide nonprofit license. Screen each location, revenue activity, zoning, occupancy, health, event, alcohol, and gaming trigger.
- Deadline
- Before opening a location or beginning the regulated activity.
- Fee
- Fees vary by license and locality.
- Responsible party
- Tennessee Department of Revenue; county and municipal clerks; activity regulators.
- Frequency
- Initial and event-triggered.
- How to comply
- Use TNTAP, local clerks, and activity-specific portals.
- Official form or portal
- Business Tax registration; local minimal or standard license; specialized permits.
Applies to: An ordinary nonprofit beginning Tennessee operations.
Exceptions
- Charitable or religious activity exemptions must be confirmed under the specific tax or license rule.
If this is not done
- A nonprofit can be properly incorporated yet still operate without a required local or activity permit.
Elsewhere
- Virginia local business license required in some cases
- Oregon local business license required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 4 more
View official sources (5)
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Business Services
SourceNext Steps for a New Business
Statute / formPage sections “Register a Business Online,” “Tax Registration,” and “Licenses & Permits.”
Accessed2026-07-30
AgencyCity of Memphis
SourceLicenses and Permits
Statute / formMemphis/Shelby page categories for business licenses, zoning, special events, food, alcohol, and activity permits.
Accessed2026-07-30
AgencyMetropolitan Government of Nashville and Davidson County
SourceNashville / Davidson County Business License
Statute / formNashville/Davidson page sections “Standard Business License,” “Minimal Activity License,” “Exemptions,” “Renewal,” and “Closure.”
Accessed2026-07-30
Apply Nashville / Davidson County business-license and activity-permit rules only to Nashville operations
SOURCE VERIFIED
Use Metro and Davidson County Clerk procedures for minimal or standard business licenses when the state receipt thresholds apply, and separately screen zoning, building, health, event, beer, and occupancy permits.
- Deadline
- Before opening or beginning the covered activity; renew or report as locally required.
- Fee
- Local fees vary; state guidance generally uses $15 business-license amounts.
- Filing agency
- Metropolitan Government of Nashville and Davidson County (Metro Nashville)
- Responsible party
- Metropolitan Government of Nashville and Davidson County; Davidson County Clerk; Tennessee Department of Revenue.
- Frequency
- Local license and event cycles.
- How to comply
- Apply through the local business-license and permit workflows.
- Official form or portal
- Nashville / Davidson County business license and activity permits.
Applies to: A nonprofit operating a revenue-producing location or event in Nashville / Davidson County.
Exceptions
- This fact is local and must not be generalized to other Tennessee jurisdictions.
If this is not done
- Failure can produce local closure, citation, or event denial.
Last verified: 2026-07-30
Official sources: Metropolitan Government of Nashville and Davidson County and 2 more
View official sources (3)
AgencyMetropolitan Government of Nashville and Davidson County
SourceNashville / Davidson County Business License
Statute / formNashville/Davidson page sections “Standard Business License,” “Minimal Activity License,” “Exemptions,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
Apply Memphis / Shelby County business-license, zoning, and event-permit rules only to Memphis-area operations
SOURCE VERIFIED
Use the Shelby County Clerk application for minimal or standard business licensing and separately use City of Memphis zoning, building, sign, occupancy, and special-event portals where the activity requires them.
- Deadline
- Before opening or beginning the covered activity; Memphis special-event forms can require filing 90 to 180 days before covered parades or races.
- Fee
- Local fees vary; minimal and standard license categories are stated on the Shelby form.
- Filing agency
- City of Memphis / Shelby County (Memphis / Shelby County)
- Responsible party
- Shelby County Clerk; City of Memphis; Tennessee Department of Revenue.
- Frequency
- Local license and event cycles.
- How to comply
- File with Shelby County Clerk and the applicable Memphis permit portal.
- Official form or portal
- Shelby County Business License Application; Memphis Buildings and Zoning; Memphis Special Event Application.
Applies to: A nonprofit operating a revenue-producing location or covered event in Memphis or Shelby County.
Exceptions
- The 90–180 day window applies only to events covered by the cited Memphis form, not every nonprofit event statewide.
If this is not done
- Failure can delay opening or cause event denial, citation, or closure.
Last verified: 2026-07-30
Official sources: Shelby County Clerk and 4 more
View official sources (5)
AgencyShelby County Clerk
SourceShelby County Business License Application
Statute / formShelby County application fields for business name, location, gross receipts, classification, owner, minimal/standard license, and closure.
Accessed2026-07-30
AgencyCity of Memphis
SourceLicenses and Permits
Statute / formMemphis/Shelby page categories for business licenses, zoning, special events, food, alcohol, and activity permits.
Accessed2026-07-30
AgencyCity of Memphis
SourceBuildings and Zoning
Statute / formMemphis Buildings and Zoning page sections for zoning verification, occupancy, building permits, inspections, and local contact.
Accessed2026-07-30
AgencyCity of Memphis
SourceCity of Memphis Special Event Application
Statute / formCity of Memphis Special Event Application fields for organizer, site, dates, street closure, alcohol, food, insurance, departments, and fees.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
Close local licenses and permits when the location or activity ends
SOURCE VERIFIED
Notify the county and municipal clerks, close minimal or standard business licenses, complete event or alcohol closure reports, and retain confirmation. Revenue account closure does not always update local records automatically.
- Deadline
- Promptly after closure and within any final-return or permit deadline.
- Fee
- Outstanding local fees or taxes vary.
- Responsible party
- County and municipal clerks; Tennessee Department of Revenue; activity-specific local agencies.
- Frequency
- One time per location or permit.
- How to comply
- Use the local closure process and Revenue final-return workflow.
- Official form or portal
- Local closure notice; final business-tax return; permit report.
Applies to: A nonprofit closing a Tennessee location, ending taxable activity, or concluding a temporary permitted event.
Exceptions
- Corporate dissolution and state tax closure remain separate actions.
If this is not done
- Open local records can continue renewal or enforcement notices.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 4 more
View official sources (5)
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax Registration and Licensing
Statute / formPage sections “Standard Business License,” “Minimal Activity License,” “Registration,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyMetropolitan Government of Nashville and Davidson County
SourceNashville / Davidson County Business License
Statute / formNashville/Davidson page sections “Standard Business License,” “Minimal Activity License,” “Exemptions,” “Renewal,” and “Closure.”
Accessed2026-07-30
AgencyShelby County Clerk
SourceShelby County Business License Application
Statute / formShelby County application fields for business name, location, gross receipts, classification, owner, minimal/standard license, and closure.
Accessed2026-07-30
AgencyCity of Memphis
SourceLicenses and Permits
Statute / formMemphis/Shelby page categories for business licenses, zoning, special events, food, alcohol, and activity permits.
Accessed2026-07-30
Sales, use, and property tax
The nonprofit purchase exemption most organizations use, plus the separate sales-tax seller duties and property-tax exemption that apply only in specific situations.
Apply for Tennessee nonprofit purchase exemption before claiming tax-free purchases
SOURCE VERIFIED
Submit the Application for Exempt Organizations or Institutions through TNTAP and receive the Tennessee exemption certificate before claiming exemption. Federal recognition alone is not a Tennessee purchase certificate.
- Deadline
- Before the first exempt purchase.
- Fee
- No application fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Initial application; certificate reissuance cycle.
- How to comply
- Apply through TNTAP and retain the issued certificate number and expiration date.
- Official form or portal
- Application for Exempt Organizations or Institutions; Tennessee exemption certificate.
Applies to: A qualifying nonprofit or institution making purchases for exempt purposes.
Exceptions
- Purchase exemption does not eliminate seller-side tax duties.
If this is not done
- Vendors may collect tax without a valid certificate; misuse can cause tax, penalties, and certificate revocation.
Elsewhere
- Georgia sales tax when you buy required in some cases
- Illinois sales tax when you buy required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceSales and Use Tax Exemptions, Certificates and Credits
Statute / formPage sections “Exempt Organizations,” “Exemption Certificates,” “Direct Payment,” and seller record retention.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Forms
Statute / formSales/use forms index rows for exemption application, exemption certificate, resale certificate, returns, account changes, and closure.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
Track the four-year exemption-certificate reissuance cycle and keep addresses current
SOURCE VERIFIED
Tennessee exemption certificates are issued with expiration information and are generally reissued every fourth year. Keep the Department address and organization information current so reissuance is received and vendors can verify the certificate.
- Deadline
- Monitor the printed expiration date; update information before reissuance.
- Fee
- No reissuance fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Every four years and event-triggered.
- How to comply
- Use TNTAP to update the account and retain each certificate.
- Official form or portal
- Exemption certificate; TNTAP.
Applies to: A nonprofit holding a Tennessee sales/use tax exemption certificate.
Exceptions
- Reissuance is not a substitute for reporting a loss of qualification.
If this is not done
- An expired or unverifiable certificate can cause vendors to collect tax.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Certificate Verification
Statute / formCertificate verification search fields and status-result display for Tennessee exemption certificates.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Exemptions, Certificates and Credits
Statute / formPage sections “Exempt Organizations,” “Exemption Certificates,” “Direct Payment,” and seller record retention.
Accessed2026-07-30
Use a separate exemption application for each Tennessee location except a qualifying single campus
SOURCE VERIFIED
Apply separately for each Tennessee location unless the Department’s campus treatment permits one main-office certificate for buildings that constitute one campus. Out-of-state nonprofits must follow the specific Tennessee recognition route.
- Deadline
- Before exempt purchases at each location.
- Fee
- No application fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Initial and location-event triggered.
- How to comply
- Apply through TNTAP and identify each location or campus arrangement.
- Official form or portal
- Location-specific exemption application and certificate.
Applies to: A nonprofit with multiple Tennessee locations or a campus.
Exceptions
- An out-of-state §501(c)(3) may have a specific direct-purchase route, but employee or contractor purchases remain limited.
If this is not done
- Using one certificate for an unapproved separate location can invalidate vendor acceptance and create tax liability.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 1 more
View official sources (2)
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Exemptions, Certificates and Credits
Statute / formPage sections “Exempt Organizations,” “Exemption Certificates,” “Direct Payment,” and seller record retention.
Accessed2026-07-30
Make exempt purchases directly in the organization’s name and do not extend the certificate to employees, volunteers, or contractors
SOURCE VERIFIED
The exempt organization must be the direct purchaser and payer. Employee or volunteer personal-card purchases and contractor purchases generally do not become exempt merely because they benefit the nonprofit.
- Deadline
- At each claimed exempt purchase.
- Fee
- No filing fee; tax is due on nonqualifying purchases.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Per purchase.
- How to comply
- Use organization purchase orders, payment methods, and the exemption certificate.
- Official form or portal
- Exemption certificate.
Applies to: A certificate-holding nonprofit, its workers, volunteers, and contractors.
Exceptions
- Reimbursement after a personal purchase does not necessarily convert it to a direct exempt purchase.
If this is not done
- Improper certificate use can create tax, penalty, and revocation exposure.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 1 more
View official sources (2)
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Exemptions, Certificates and Credits
Statute / formPage sections “Exempt Organizations,” “Exemption Certificates,” “Direct Payment,” and seller record retention.
Accessed2026-07-30
Do not assume that construction materials bought by a contractor are exempt
SOURCE VERIFIED
Contractor purchases of materials are generally taxable even when incorporated into an exempt nonprofit’s project, unless a specific statutory construction exemption and documentation apply. Structure contracts and direct purchases only after tax review.
- Deadline
- Before bidding or signing the construction contract.
- Fee
- Tax and documentation costs vary.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Per project.
- How to comply
- Obtain project-specific Revenue guidance and use direct purchase only when lawful.
- Official form or portal
- Exemption certificate and project-specific documentation.
Applies to: A nonprofit constructing, renovating, or repairing property through a contractor.
Exceptions
- Property-tax exemption and sales-tax purchase exemption do not create a universal contractor exemption.
If this is not done
- Incorrect assumptions can create material use-tax assessments for the nonprofit or contractor.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 1 more
View official sources (2)
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Exemptions, Certificates and Credits
Statute / formPage sections “Exempt Organizations,” “Exemption Certificates,” “Direct Payment,” and seller record retention.
Accessed2026-07-30
Register, collect, and remit sales tax on regular taxable sales by the nonprofit
SOURCE VERIFIED
A purchase exemption does not exempt the nonprofit’s sales. Register as a seller, collect state and applicable local sales tax, file returns, and maintain marketplace-facilitator records unless a specific sales exemption applies.
- Deadline
- Before the first regular taxable sale.
- Fee
- No registration fee identified; tax depends on transaction and locality.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Periodic returns; frequency assigned by DOR.
- How to comply
- Register through TNTAP and use the assigned return cycle.
- Official form or portal
- Sales and Use Tax Account; TNTAP returns.
Applies to: A nonprofit regularly selling taxable tangible personal property, taxable services, food, admissions, merchandise, or online goods.
Exceptions
- Marketplace facilitators may collect on facilitated sales, but direct and excluded-channel sales remain the nonprofit’s responsibility.
If this is not done
- Failure can create trust-tax liability, penalties, interest, and collection action.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Forms
Statute / formSales/use forms index rows for exemption application, exemption certificate, resale certificate, returns, account changes, and closure.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
Use occasional-sale or fundraising exemptions only within their exact limits
SOURCE VERIFIED
Tennessee provides limited occasional or isolated-sale treatment for qualifying nonprofits, including limits on the number and duration of sale periods. Confirm whether food, admissions, thrift-store operations, or recurring online sales fall outside the exception.
- Deadline
- Before advertising or opening the event.
- Fee
- No exemption filing fee identified; tax applies outside the exception.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Event-triggered.
- How to comply
- Document event dates, items, seller identity, and exemption basis.
- Official form or portal
- Event records; exemption certificate if requested.
Applies to: A nonprofit holding occasional sales, auctions, thrift events, festivals, or short fundraising sales.
Exceptions
- A permanent thrift store, regular merchandise program, or continuous online store should not rely on an occasional-sale rule.
If this is not done
- Recurring or overlong sales can become taxable and require registration.
Elsewhere
- Virginia sales tax when you sell required in some cases
- Illinois sales tax when you sell required
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceSales and Use Tax — Other Exemptions
Statute / formPage section “Other Exemptions,” nonprofit sales and occasional-fundraising provisions.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
Use resale certificates only for inventory purchased for resale and retain vendor documentation
SOURCE VERIFIED
After seller registration, use the Tennessee resale certificate only for qualifying inventory or components held for resale. Vendors must retain the certificate, and the nonprofit must pay use tax if items are withdrawn for its own use.
- Deadline
- Before the resale purchase and when use changes.
- Fee
- No certificate fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- Per vendor or transaction.
- How to comply
- Provide the resale certificate and retain purchase and sales records.
- Official form or portal
- Tennessee Resale Certificate.
Applies to: A nonprofit registered as a seller and purchasing inventory for resale.
Exceptions
- A nonprofit purchase-exemption certificate and a resale certificate serve different purposes.
If this is not done
- Misuse can create tax, penalties, and permit consequences.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceResale Certificate
Statute / formResale Certificate form fields for seller, purchaser, item description, resale purpose, signature, and retention.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Forms
Statute / formSales/use forms index rows for exemption application, exemption certificate, resale certificate, returns, account changes, and closure.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
File final sales-tax returns and close the seller account when taxable sales end
SOURCE VERIFIED
File all final sales/use tax returns, remit collected tax, close the TNTAP account, and retain records. Corporate dissolution does not transfer or eliminate trust-tax liability.
- Deadline
- With the final assigned return and promptly after taxable sales cease.
- Fee
- Tax, penalties, and interest vary; no closure fee identified.
- Filing agency
- Tennessee Department of Revenue (TN DOR)
- Frequency
- One time.
- How to comply
- Use TNTAP account closure and final return.
- Official form or portal
- Sales and Use Tax Return; TNTAP.
Applies to: A nonprofit ending taxable sales or dissolving.
Exceptions
- Business-tax and local license closure remain separate.
If this is not done
- Collected tax remains due, and an open account can generate assessments.
Last verified: 2026-07-30
Official sources: Tennessee Department of Revenue and 2 more
View official sources (3)
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax Forms
Statute / formSales/use forms index rows for exemption application, exemption certificate, resale certificate, returns, account changes, and closure.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceBusiness Tax
Statute / formPage sections “Register a Business,” “File and Pay,” “Close a Business,” and business-tax licensing thresholds.
Accessed2026-07-30
Apply to the State Board of Equalization for each parcel and taxable personal-property account
SOURCE VERIFIED
Property-tax exemption is application-based, not automatic. File through the State Board of Equalization portal for every parcel and applicable tangible-personal-property account, provide assessor and parcel data, governing documents, financial evidence, photographs, and use information.
- Deadline
- Apply under the statutory effective-date rules; do not wait for a federal determination if state evidence is otherwise available.
- Fee
- Application fee by aggregate value of concurrently filed property: under $100,000—$30; $100,000 to under $250,000—$42; $250,000 to under $400,000—$60; $400,000 or more—$120.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- Tennessee Comptroller of the Treasury, State Board of Equalization; county assessor of property.
- Frequency
- Initial application per parcel/account; continuing review.
- How to comply
- File through the SBOE Exemption Application public portal.
- Official form or portal
- SBOE Exemption Application; parcel and assessor documentation.
Applies to: A nonprofit seeking religious, charitable, scientific, educational, cemetery, or another Tennessee property-tax exemption.
Exceptions
- Federal §501(c)(3) status alone is insufficient; ownership and actual exempt use control.
If this is not done
- Until approved, the property remains taxable; an incomplete application can delay the effective date and appeal rights.
Elsewhere
- Georgia property tax exemption required
- Colorado property tax exemption required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Comptroller of the Treasury, State Board of Equalization and 2 more
View official sources (3)
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury
SourceTennessee Property Assessment Glossary
Statute / formGlossary entries “Exempt Property,” “Parcel,” “Tangible Personal Property,” “Assessment,” and “Use.”
Accessed2026-07-30
Satisfy both qualifying ownership and qualifying use
SOURCE VERIFIED
The property must be owned by a qualifying institution and used for an exempt religious, charitable, scientific, or educational purpose. The charter, dissolution provisions, finances, occupants, and actual operations must support the claimed branch.
- Deadline
- At application and continuously while exempt.
- Fee
- Included in the application fee.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- State Board of Equalization; county assessor.
- Frequency
- Continuous.
- How to comply
- Provide governing and operational evidence and permit inspection or information requests.
- Official form or portal
- SBOE application and attachments.
Applies to: A nonprofit claiming exemption for real or tangible personal property.
Exceptions
- Low-income housing, hospitals, and healthcare branches have specialized conditions and are not modeled as ordinary public-charity rules here.
If this is not done
- A nonqualifying owner or use can cause denial, partial taxation, revocation, or rollback assessments.
Last verified: 2026-07-30
Official sources: Tennessee Comptroller of the Treasury, State Board of Equalization and 2 more
View official sources (3)
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
AgencyOffice of the Tennessee Attorney General and Reporter
SourceWhat Every Board Member Should Know: A Guidebook for Tennessee Nonprofits
Statute / formGuidebook chapters “Types of Nonprofit Corporations,” “Duties of Directors,” “Conflicts of Interest,” “Records,” and “Dissolution.”
Accessed2026-07-30
Allocate mixed use and analyze leases, incidental use, vacancy, and construction separately
SOURCE VERIFIED
Exemption may be limited to the portion actually used for exempt purposes. Leased property requires qualifying ownership and occupant/use conditions; revenue or private use can be taxable. Vacancy and property under construction require evidence of active dedication and progress toward exempt use.
- Deadline
- At application and whenever use changes.
- Fee
- No separate fee beyond the application unless a new parcel filing is required.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- State Board of Equalization; county assessor.
- Frequency
- Continuous and event-triggered.
- How to comply
- Disclose floor areas, occupants, leases, revenue, construction plans, and timelines.
- Official form or portal
- SBOE application; leases; plans; photographs.
Applies to: A nonprofit property with commercial, leased, mixed, vacant, or construction-stage use.
Exceptions
- Incidental use is fact-specific and should not be described as automatically exempt.
If this is not done
- Undisclosed mixed or revenue use can cause partial or complete loss of exemption.
Last verified: 2026-07-30
Official sources: Tennessee Comptroller of the Treasury, State Board of Equalization and 1 more
View official sources (2)
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
Apply Public Chapter 982’s conditional 180-day rule to post-May-20 applications
SOURCE VERIFIED
Public Chapter 982, effective May 19, 2026, provides that an application filed after May 20 but before year-end and within 180 days after exempt use began is effective from the date exempt use began. If filed more than 180 days after exempt use began, exemption begins on the application date. Applications filed on or before May 20 remain under the separate statutory branch.
- Deadline
- For a post-May-20 filing, file within 180 days after exempt use begins to preserve the use-start effective date.
- Fee
- Ordinary SBOE application fee schedule applies.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- State Board of Equalization; county assessor.
- Frequency
- Event-triggered.
- How to comply
- File through the SBOE portal and document the exact exempt-use start date.
- Official form or portal
- SBOE Exemption Application.
Applies to: An applicant filing after May 20 and before year-end for property first placed in exempt use.
Exceptions
- Public Chapter 982 controls the effective-date rule. Current SBOE materials reviewed still display the former 30-day language, so retain filing evidence and confirm the portal’s calculation.
If this is not done
- Filing after 180 days can forfeit retroactive treatment and leave part of the year taxable.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 3 more
View official sources (4)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 982 (2026) — Property-Tax Exemption Effective Dates
Statute / formHB/SB bill summary for Public Chapter 982, post-May-20 filing branch, 180-day condition, application-date branch, and effective date.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourcePublic Chapter 982 (2026) Enacted Text
Statute / formPublic Chapter 982, amendment to Tenn. Code Ann. §67-5-212 effective-date provisions and May 19, 2026 effective-date clause.
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
Review the Initial Determination and file a timely appeal when necessary
SOURCE VERIFIED
Review the Initial Determination, effective date, parcel coverage, and conditions. File the appeal or exception through the SBOE process within the notice deadline and preserve assessor and use evidence.
- Deadline
- Within the deadline printed on the Initial Determination or notice.
- Fee
- Appeal fee or professional costs may vary; no universal appeal fee confirmed.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- State Board of Equalization; Tennessee Assessment Appeals Commission or courts as applicable.
- Frequency
- Event-triggered.
- How to comply
- Use the SBOE portal or current appeal form and serve required parties.
- Official form or portal
- Initial Determination; appeal filing.
Applies to: A property-tax exemption applicant receiving an adverse or partially adverse determination.
Exceptions
- A partial exemption may require parcel or use allocation rather than a full denial appeal.
If this is not done
- Missing the deadline can make the determination final for the period.
Last verified: 2026-07-30
Official sources: Tennessee Comptroller of the Treasury, State Board of Equalization and 1 more
View official sources (2)
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
Report ownership or use changes that may affect continuing exemption
SOURCE VERIFIED
Notify the county assessor and State Board of Equalization when ownership or use changes. Exemption does not automatically transfer to a buyer or a materially different use, even though an approved exemption has no routine annual renewal while facts remain unchanged.
- Deadline
- Promptly after the change and before relying on continued exemption.
- Fee
- No universal change-report fee identified; a new application fee may apply.
- Filing agency
- Tennessee Comptroller of the Treasury, State Board of Equalization (TN SBOE)
- Responsible party
- County assessor of property; State Board of Equalization.
- Frequency
- Event-triggered; no routine annual renewal for unchanged facts.
- How to comply
- Use the SBOE portal, assessor communication, or new application as directed.
- Official form or portal
- Change notice or new SBOE application.
Applies to: An exempt property owner whose ownership, occupant, use, lease, or construction facts change.
Exceptions
- Administrative review or assessor questionnaires may still occur without an annual renewal.
If this is not done
- Failure to report can lead to revocation, back assessment, interest, and penalties.
Last verified: 2026-07-30
Official sources: Tennessee Comptroller of the Treasury, State Board of Equalization and 2 more
View official sources (3)
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceProperty Tax Exemptions
Statute / formPage sections “Application for Exemption,” “Initial Determination,” “Appeal,” and “Reporting Changes.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury
SourceTennessee Property Assessment Glossary
Statute / formGlossary entries “Exempt Property,” “Parcel,” “Tangible Personal Property,” “Assessment,” and “Use.”
Accessed2026-07-30
AgencyTennessee Comptroller of the Treasury, State Board of Equalization
SourceState Board of Equalization Property Tax Exemption Manual
Statute / formSBOE Property Tax Exemption Manual sections “Application,” “Ownership and Use,” “Mixed Use,” “Effective Date,” “Appeal,” and “Changes.”
Accessed2026-07-30
Employer lifecycle, unemployment, and workers’ compensation
Applies when the organization hires employees. Tennessee’s unemployment coverage test and workers’ compensation threshold are both nonprofit- and employer-specific.
Obtain a federal EIN and register Tennessee employer accounts before payroll begins
SOURCE VERIFIED
Obtain the federal EIN, register the unemployment account when coverage applies, set up payroll and new-hire reporting, screen workers’ compensation, and create required workplace records before paying wages.
- Deadline
- Before first payroll or within each agency’s event-triggered registration period.
- Fee
- No EIN, UI registration, or new-hire portal fee identified.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Responsible party
- Internal Revenue Service; Tennessee Department of Labor and Workforce Development; Tennessee Department of Human Services.
- Frequency
- One-time setup; ongoing reporting.
- How to comply
- Use IRS EIN services, UI eServices/Jobs4TN, and the Tennessee new-hire portal.
- Official form or portal
- EIN; UI employer account; New Hire Reporting.
Applies to: A nonprofit hiring employees in Tennessee.
Exceptions
- Tennessee has no general individual wage income tax withholding, but federal payroll taxes and other state employer duties still apply.
If this is not done
- Late setup can create wage-report, premium, benefit-charge, and new-hire penalties.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 3 more
View official sources (4)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee Department of Human Services
SourceTennessee New Hire Reporting Program
Statute / formNew Hire Reporting page sections “Who Must Report,” “Information Required,” “20-Day Deadline,” and electronic submission.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWho Must Carry Workers’ Compensation Insurance?
Statute / formFAQ “Who must carry workers’ compensation insurance?” including five-employee and construction-industry branches.
Accessed2026-07-30
Use the four-employees-in-twenty-weeks test for a qualifying §501(c)(3) employer
SOURCE VERIFIED
Unemployment coverage begins when the organization employs four or more individuals during each of twenty weeks in the current or preceding calendar year. Use the nonprofit test rather than the ordinary $1,500 or one-employee test.
- Deadline
- Register when the coverage test is met.
- Fee
- Premium rate varies by employer unless reimbursement is elected.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- Continuous coverage test; quarterly reporting after liability.
- How to comply
- Register through UI eServices/Jobs4TN.
- Official form or portal
- UI employer registration.
Applies to: An organization described in §501(c)(3) employing workers in Tennessee.
Exceptions
- Weeks need not be described as consecutive unless the controlling statute says so; paid part-time workers can count unless excluded.
If this is not done
- Failure to register can produce retroactive premiums, interest, penalties, and wage-report delinquency.
Elsewhere
- Virginia unemployment insurance required in some cases
- Rhode Island unemployment insurance required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 2 more
View official sources (3)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Department of Labor and Workforce Development
SourceTennessee Employment Security Law — Nonprofit Reimbursement Provisions
Statute / formTenn. Code Ann. §§50-7-205(5), 50-7-403(b)(2), 50-7-403(h)(1)–(5), 50-7-404(h); Tenn. Comp. R. & Regs. 0800-10-01-.02 billing provisions.
Accessed2026-07-30
Screen ministers, religious-order members, church-controlled organizations, students, work-study, and other exclusions
SOURCE VERIFIED
Do not count or exclude workers solely by title. Apply the statutory service exclusions for ministers, members of religious orders, qualifying church-controlled organizations, students, work-study, and other categories to the actual relationship.
- Deadline
- Before the coverage count and each quarterly wage report.
- Fee
- No filing fee; premium effect depends on classification.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- Quarterly and event-triggered.
- How to comply
- Retain role, compensation, enrollment, and organizational-control evidence and seek Employer Accounts confirmation when uncertain.
- Official form or portal
- UI registration and wage reports.
Applies to: A nonprofit with religious personnel, students, trainees, or other potentially excluded services.
Exceptions
- Independent-contractor classification is separate and fact-specific.
If this is not done
- Misclassification can produce unpaid premiums or incorrect benefit eligibility.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 2 more
View official sources (3)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Department of Labor and Workforce Development
SourceTennessee Employment Security Law — Nonprofit Reimbursement Provisions
Statute / formTenn. Code Ann. §§50-7-205(5), 50-7-403(b)(2), 50-7-403(h)(1)–(5), 50-7-404(h); Tenn. Comp. R. & Regs. 0800-10-01-.02 billing provisions.
Accessed2026-07-30
File quarterly wage reports even when the nonprofit finances benefits by reimbursement
SOURCE VERIFIED
Submit quarterly wage and employment reports for all covered workers through the current UI eServices system. Reimbursable status changes financing, not the reporting obligation.
- Deadline
- Quarterly by the dates assigned for calendar quarters.
- Fee
- No report fee; premiums or benefit reimbursements apply.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- Quarterly.
- How to comply
- File through UI eServices/Jobs4TN and pay amounts shown.
- Official form or portal
- Quarterly Premium and Wage Report.
Applies to: A liable nonprofit employer under contribution or reimbursement financing.
Exceptions
- Zero-wage quarters may still require a report while the account remains active.
If this is not done
- Late reports can produce penalties, interest, estimated assessments, and benefit-account errors.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 2 more
View official sources (3)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Department of Labor and Workforce Development
SourceTennessee Employment Security Law — Nonprofit Reimbursement Provisions
Statute / formTenn. Code Ann. §§50-7-205(5), 50-7-403(b)(2), 50-7-403(h)(1)–(5), 50-7-404(h); Tenn. Comp. R. & Regs. 0800-10-01-.02 billing provisions.
Accessed2026-07-30
Elect and maintain nonprofit unemployment reimbursement under Tennessee’s statutory deadlines
SOURCE VERIFIED
A qualifying §501(c)(3) employer may elect payments in lieu of premiums. A newly covered nonprofit files written notice not later than 30 days immediately after the Department’s subjectivity determination; the election begins on the subjectivity date and lasts at least 12 months ending with a taxable year. An existing contributing nonprofit files at least 30 days before a taxable year begins, and that election cannot be terminated for that taxable year or the next. The election continues until written termination is filed at least 30 days before the taxable year for which termination first applies. The administrator may extend filing periods for good cause and may terminate a delinquent reimbursing election for the next two taxable years.
- Deadline
- Newly covered nonprofit: within 30 days immediately following the subjectivity determination. Existing contributing nonprofit: at least 30 days before the taxable year begins. Voluntary termination: at least 30 days before the taxable year for which termination first becomes effective. Reimbursement bill: within 30 calendar days after mailing or delivery, unless a timely review application is filed.
- Fee
- No election filing fee is stated. The employer reimburses attributable regular benefits and the statutory share of extended benefits. The cited nonprofit reimbursement provisions do not state a separate bond, deposit, or adjustable security formula; do not invent one.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Responsible party
- Tennessee Department of Labor and Workforce Development, Employer Accounts.
- Frequency
- Election; continuing quarterly or other prescribed billing; event-triggered termination, review, successor, and closure actions.
- How to comply
- File the written election or termination notice with Employer Accounts using the current prescribed channel. Pay each bill within 30 calendar days unless a timely written application for review and redetermination is filed. Confirm the current submission channel or prescribed written form with Employer Accounts before filing.
- Official form or portal
- Written nonprofit reimbursement election or termination notice; UI employer account and billing notices; current public standalone form not located.
Applies to: A qualifying §501(c)(3) employer choosing between contribution and reimbursement financing.
Exceptions
- Two or more reimbursing employers may apply jointly for a group account; it begins with the calendar quarter in which the administrator receives the application and remains at least two years. Quarterly wage reporting continues. Successor/account-transfer and account-closure questions must be reported under the general UI provisions; reimbursement status does not itself close or automatically transfer the account.
If this is not done
- An untimely election leaves the employer on contribution financing. Past-due reimbursement is subject to interest and penalties, and delinquency may terminate the election for the next taxable year and the following taxable year. Missing review deadlines makes a bill or determination final.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 2 more
View official sources (3)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Department of Labor and Workforce Development
SourceTennessee Employment Security Law — Nonprofit Reimbursement Provisions
Statute / formTenn. Code Ann. §§50-7-205(5), 50-7-403(b)(2), 50-7-403(h)(1)–(5), 50-7-404(h); Tenn. Comp. R. & Regs. 0800-10-01-.02 billing provisions.
Accessed2026-07-30
Review benefit-charge statements and appeal incorrect charges by the notice deadline
SOURCE VERIFIED
Review determinations and charge statements promptly and appeal through the UI system when wages, separation facts, successor status, or benefit charges are incorrect.
- Deadline
- File the written application for review and redetermination within the 30-calendar-day statutory notice window. Appeal the redetermination to the appeals tribunal within 20 calendar days after the redetermination notice is mailed or given. Pay any amount found due on redetermination within 15 calendar days after the assessment and demand notice.
- Fee
- No appeal fee identified; reimbursement amounts may be due pending outcome.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- Event-triggered.
- How to comply
- File through the appeal method stated in UI eServices or the notice.
- Official form or portal
- UI determination appeal.
Applies to: A contributing or reimbursing nonprofit receiving a benefit-charge or liability determination.
Exceptions
- Use the mailing or delivery date and the exact notice instructions. A separation notice to the worker is not the same as an employer review or appeal under §50-7-404(h).
If this is not done
- An untimely review application makes the initial determination, bill, or assessment final. An untimely appeal makes the redetermination final, and unpaid redetermined amounts accrue the applicable collection consequences.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 2 more
View official sources (3)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
AgencyTennessee General Assembly / Tennessee Department of Labor and Workforce Development
SourceTennessee Employment Security Law — Nonprofit Reimbursement Provisions
Statute / formTenn. Code Ann. §§50-7-205(5), 50-7-403(b)(2), 50-7-403(h)(1)–(5), 50-7-404(h); Tenn. Comp. R. & Regs. 0800-10-01-.02 billing provisions.
Accessed2026-07-30
Report new hires and rehires through the Tennessee new-hire system within 20 days
SOURCE VERIFIED
Report required employee and employer information to the Tennessee New Hire Reporting Program within 20 days after hire or rehire, using the electronic or other accepted method.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Responsible party
- Tennessee Department of Human Services.
- Frequency
- Per hire or rehire.
- How to comply
- Use the Tennessee new-hire portal or approved electronic/file method.
- Official form or portal
- New Hire Report.
Applies to: A Tennessee nonprofit employer hiring or rehiring an employee.
Exceptions
- Multi-state employers may use an approved federal multi-state designation process.
If this is not done
- Late or missing reports can create statutory penalties and impair child-support enforcement.
Last verified: 2026-07-30
Official source: Tennessee Department of Human Services — Tennessee New Hire Reporting Program
View official source
AgencyTennessee Department of Human Services
SourceTennessee New Hire Reporting Program
Statute / formNew Hire Reporting page sections “Who Must Report,” “Information Required,” “20-Day Deadline,” and electronic submission.
Accessed2026-07-30
Provide separation notices and maintain payroll and personnel records
SOURCE VERIFIED
Provide the Tennessee separation notice when required, accurately state the separation reason and wage information, and retain payroll and personnel records for UI and wage purposes.
- Deadline
- At separation within the period stated on the current separation-notice form.
- Fee
- No filing fee.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- Per separation.
- How to comply
- Complete and deliver the current Separation Notice and retain a copy.
- Official form or portal
- Separation Notice — current DOL form.
Applies to: A nonprofit ending an employee’s service.
Exceptions
- Do not characterize every volunteer or contractor as outside employment law without a fact-specific classification.
If this is not done
- Inaccurate or missing information can impair benefit decisions and employer appeals.
Last verified: 2026-07-30
Official sources: Tennessee Department of Labor and Workforce Development and 1 more
View official sources (2)
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax
Statute / formPage headings “Who Is Liable,” “Nonprofit Employers,” “Quarterly Reports,” “Premiums,” and “Employer Accounts.”
URLhttps://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html
Accessed2026-07-30
Close the unemployment account and file final wage reports when payroll ends
SOURCE VERIFIED
File all final quarterly wage reports, pay premiums or reimbursements, update successor or ownership information, and close the UI account through the employer portal.
- Deadline
- Promptly after final payroll and by the next quarterly due date.
- Fee
- Outstanding premiums, reimbursements, interest, and penalties vary.
- Filing agency
- Tennessee Department of Labor and Workforce Development (TN DLWD)
- Frequency
- One time.
- How to comply
- Use UI eServices/Jobs4TN account-change and closure functions.
- Official form or portal
- Final wage report; account closure.
Applies to: A nonprofit ceasing Tennessee employment or dissolving.
Exceptions
- Corporate termination does not close the UI account.
If this is not done
- An open account can generate estimated reports, premiums, and notices.
Last verified: 2026-07-30
View official source
AgencyTennessee Department of Labor and Workforce Development
SourceUnemployment Insurance Tax and Employer Accounts
Statute / formPage headings “Register as an Employer,” “Quarterly Reports,” “Premiums,” “Reimbursing Employers,” and “Account Changes.”
Accessed2026-07-30
Carry workers’ compensation insurance at five or more employees in nonconstruction operations
SOURCE VERIFIED
Tennessee’s ordinary nonconstruction threshold is five or more employees. Nonprofit or federal §501(c)(3) status does not create a general exemption; part-time and other counted workers must be included under Bureau guidance.
- Deadline
- Obtain coverage when the threshold is met and maintain it continuously.
- Fee
- Private insurance premium varies; self-insurance costs vary.
- Filing agency
- Tennessee Bureau of Workers’ Compensation (TN BWC)
- Frequency
- Continuous.
- How to comply
- Purchase a policy from an authorized carrier or obtain approval for self-insurance.
- Official form or portal
- Workers’ compensation policy or self-insurance approval.
Applies to: A Tennessee nonprofit employer outside construction with five or more employees.
Exceptions
- Corporate officers, family members, minors, and part-time workers have specific counting or election rules.
If this is not done
- Uninsured employers face penalties, stop-work or enforcement consequences, and civil exposure for injuries.
Elsewhere
- Virginia workers compensation required
- South Dakota workers compensation required in some cases
Last verified: 2026-07-30
Official sources: Tennessee Bureau of Workers’ Compensation and 2 more
View official sources (3)
AgencyTennessee Bureau of Workers’ Compensation
SourceWho Must Carry Workers’ Compensation Insurance?
Statute / formFAQ “Who must carry workers’ compensation insurance?” including five-employee and construction-industry branches.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Coverage — Non-Construction Employers
Statute / formPage section “Non-Construction Employers” and five-or-more-employee coverage rule.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceOther Workers’ Compensation Coverage Options
Statute / formPage sections “Insurance Carrier,” “Self-Insurance,” and “Other Coverage Options.”
Accessed2026-07-30
Carry coverage in the construction industry without relying on the five-employee threshold
SOURCE VERIFIED
Construction employers are subject to the separate construction-industry coverage rule and should not use the general five-employee threshold as a safe harbor.
- Deadline
- Before covered construction work begins.
- Fee
- Insurance premium varies.
- Filing agency
- Tennessee Bureau of Workers’ Compensation (TN BWC)
- Frequency
- Continuous during covered work.
- How to comply
- Obtain coverage or approved self-insurance and verify contractor/subcontractor status.
- Official form or portal
- Workers’ compensation policy.
Applies to: A nonprofit employer engaged in covered construction activity.
Exceptions
- A nonprofit acting only as an owner hiring an independent general contractor requires separate contractor and owner analysis.
If this is not done
- Uninsured construction work can produce stop-work, penalty, and injury liability.
Last verified: 2026-07-30
Official sources: Tennessee Bureau of Workers’ Compensation and 1 more
View official sources (2)
AgencyTennessee Bureau of Workers’ Compensation
SourceWho Must Carry Workers’ Compensation Insurance?
Statute / formFAQ “Who must carry workers’ compensation insurance?” including five-employee and construction-industry branches.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Exemptions
Statute / formPage sections for corporate-officer, construction-service-provider, and other workers’ compensation exemptions/elections.
Accessed2026-07-30
Use officer or worker exemption-election forms only when the statutory category applies
SOURCE VERIFIED
Do not exclude a worker by title alone. File the Bureau’s exemption-election form for eligible corporate officers or other categories and wait for the required acceptance or effective date.
- Deadline
- Before relying on exclusion from coverage.
- Fee
- Form filing fee, if any, must be confirmed on the current form.
- Filing agency
- Tennessee Bureau of Workers’ Compensation (TN BWC)
- Frequency
- Event-triggered; renew or withdraw as required.
- How to comply
- Use the current exemption form in the Bureau forms index.
- Official form or portal
- Officer exemption election; other category-specific forms.
Applies to: Corporate officers, farm or domestic workers, and other persons potentially within an exclusion or election.
Exceptions
- Churches and nonprofits do not have a blanket workers’ compensation exemption.
If this is not done
- An invalid election can leave the employer uninsured and liable.
Last verified: 2026-07-30
Official sources: Tennessee Bureau of Workers’ Compensation and 2 more
View official sources (3)
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Exemptions
Statute / formPage sections for corporate-officer, construction-service-provider, and other workers’ compensation exemptions/elections.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Forms
Statute / formWorkers’ compensation forms index rows for exemption, election, injury reporting, self-insurance, and account changes.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Coverage — Non-Construction Employers
Statute / formPage section “Non-Construction Employers” and five-or-more-employee coverage rule.
Accessed2026-07-30
Report work injuries promptly, provide the medical panel, and post required notices
SOURCE VERIFIED
Report the injury to the carrier promptly, generally within one working day, provide the employee the required panel of physicians, cooperate with the First Report of Injury filing, and maintain the required workplace posting.
- Deadline
- Promptly after notice of injury; employer-to-carrier generally within one working day.
- Fee
- No state report fee; claim costs depend on coverage.
- Filing agency
- Tennessee Bureau of Workers’ Compensation (TN BWC)
- Responsible party
- Tennessee Bureau of Workers’ Compensation; insurance carrier.
- Frequency
- Per injury; continuous posting.
- How to comply
- Notify the carrier and use C-42 and C-20 procedures.
- Official form or portal
- C-42 Choice of Physician; C-20 First Report of Injury; posting notice.
Applies to: A covered nonprofit employer after a work injury or illness.
Exceptions
- Emergency care should not be delayed for form completion.
If this is not done
- Delay can trigger penalties, treatment disputes, and claim-management problems.
Last verified: 2026-07-30
Official sources: Tennessee Bureau of Workers’ Compensation and 2 more
View official sources (3)
AgencyTennessee Bureau of Workers’ Compensation
SourceEmployer Responsibilities
Statute / formEmployer Responsibilities page sections on coverage, posting, injury response, records, and penalties.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceReporting a Claim
Statute / formReporting a Claim page sections “First Report of Injury,” “Employer Deadline,” and electronic reporting.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Forms
Statute / formWorkers’ compensation forms index rows for exemption, election, injury reporting, self-insurance, and account changes.
Accessed2026-07-30
File withdrawal or update coverage when the workforce or policy changes
SOURCE VERIFIED
Do not simply stop coverage. Use the Bureau’s withdrawal or status-change process where required, ensure carrier cancellation reporting, and preserve coverage through the effective date.
- Deadline
- Before or promptly after the qualifying change, subject to Bureau acceptance and policy notice.
- Fee
- No universal filing fee identified; policy cancellation costs vary.
- Filing agency
- Tennessee Bureau of Workers’ Compensation (TN BWC)
- Frequency
- Event-triggered.
- How to comply
- Use current Bureau forms and carrier notices.
- Official form or portal
- I-3 or current withdrawal/status form; policy cancellation notice.
Applies to: An employer falling below the threshold, canceling a policy, changing carriers, or ceasing employment.
Exceptions
- Dropping below five employees does not automatically terminate an existing policy or every statutory duty.
If this is not done
- A gap can leave the employer uninsured for injuries and subject to penalties.
Last verified: 2026-07-30
Official sources: Tennessee Bureau of Workers’ Compensation and 2 more
View official sources (3)
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Forms
Statute / formWorkers’ compensation forms index rows for exemption, election, injury reporting, self-insurance, and account changes.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceWorkers’ Compensation Coverage — Non-Construction Employers
Statute / formPage section “Non-Construction Employers” and five-or-more-employee coverage rule.
Accessed2026-07-30
AgencyTennessee Bureau of Workers’ Compensation
SourceOther Workers’ Compensation Coverage Options
Statute / formPage sections “Insurance Carrier,” “Self-Insurance,” and “Other Coverage Options.”
Accessed2026-07-30
Charitable gaming and temporary alcohol events
Applies when the organization runs a raffle, bingo, or similar event, or serves alcohol at one. Gaming authorization is never automatic — it requires a new annual-event application — and one gaming entry plus one alcohol entry remain VERIFICATION IN PROGRESS.
Do not conduct a raffle, reverse raffle, bingo, cakewalk, or cakewheel without annual-event authorization
SOURCE VERIFIED
Tennessee permits only the authorized annual charitable event types for a qualified organization after Secretary of State application and General Assembly approval. Formation, charity registration, or federal exemption alone does not authorize gaming.
- Deadline
- Apply by the ordinary annual deadline and wait for legislative approval before conducting the event.
- Fee
- Current annual-event application fee shown by the live SOS workflow must be used; older temporary $10 fees have expired.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; Tennessee General Assembly; local law enforcement and district attorney as applicable.
- Frequency
- Normally one approved annual event per event period.
- How to comply
- File the annual-event application and monitor the approved-events list.
- Official form or portal
- Annual Event Application — SS-6069; approved-events search.
Applies to: A nonprofit planning an annual charitable gaming event in Tennessee.
Exceptions
- Casino-style games, ordinary lotteries, sports wagering, and Tennessee Education Lottery activity are not authorized by nonprofit formation.
If this is not done
- Unauthorized gaming can be illegal gambling and can trigger criminal, civil, charity, and tax consequences.
Last verified: 2026-07-30
View official sources (5)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceApply for a Gaming Event
Statute / formGaming application page sections “Eligibility,” “Application,” “Deadline,” “Fee,” and “After Approval.”
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Gaming Event FAQs
Statute / formGaming FAQ questions on eligible events, annual limit, duration, prizes, tickets, workers, proceeds, financial reports, and penalties.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceSearch for Approved Gaming Events
Statute / formApproved-events search fields for organization, event type, date, county, and legislative approval record.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
Meet federal-category and continuous Tennessee operating-history eligibility
SOURCE VERIFIED
The applicant must fall within an eligible federal category, principally §501(c)(3) or §501(c)(19), and satisfy the required continuous existence and Tennessee operating-history period before application.
- Deadline
- Before applying.
- Fee
- Included in the event application.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Eligibility screened annually.
- How to comply
- Attach IRS and operating-history evidence to SS-6069.
- Official form or portal
- SS-6069; IRS determination letter; annual reports or operational evidence.
Applies to: An organization applying for a charitable gaming event.
Exceptions
- A newly formed affiliate cannot simply use another entity’s history unless the law permits successor treatment.
If this is not done
- An ineligible organization will not receive legislative approval.
Last verified: 2026-07-30
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceWho Can Apply to Hold a Charitable Gaming Event?
Statute / formFAQ eligibility list under “Who can apply to hold a charitable gaming event?” including federal exemption categories and Tennessee operating history.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law Annual Event Application — Form SS-6069
Statute / formForm SS-6069, Parts I–VII: eligibility, event description, date/location, ticket/prize data, workers, certifications, and fee.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
File the ordinary annual-event application by January 31 for the next July 1–June 30 event period
SOURCE VERIFIED
Submit the annual-event application by January 31 for the event period beginning the following July 1 and ending June 30. General Assembly approval follows through an authorizing resolution.
- Deadline
- January 31 annually.
- Fee
- Current SOS application fee applies; verify the live filing page because temporary fee statutes have changed.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; Tennessee General Assembly.
- Frequency
- Annual.
- How to comply
- File through the SOS gaming service and retain acceptance.
- Official form or portal
- SS-6069; gaming application portal.
Applies to: An eligible nonprofit seeking a future annual charitable gaming event.
Exceptions
- The expired 2026 special window did not amend the ordinary future deadline.
If this is not done
- Missing January 31 ordinarily prevents participation in that event period unless the General Assembly enacts a special window.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceApply for a Gaming Event
Statute / formGaming application page sections “Eligibility,” “Application,” “Deadline,” “Fee,” and “After Approval.”
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law Annual Event Application — Form SS-6069
Statute / formForm SS-6069, Parts I–VII: eligibility, event description, date/location, ticket/prize data, workers, certifications, and fee.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Gaming Event FAQs
Statute / formGaming FAQ questions on eligible events, annual limit, duration, prizes, tickets, workers, proceeds, financial reports, and penalties.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
Treat Public Chapter 680’s April 8–12, 2026 special window as expired
SOURCE VERIFIED
Public Chapter 680 became effective April 8, 2026 and allowed applications for five calendar days, April 8 through April 12, 2026, for the 2026–2027 event period. The window had expired by the July 30, 2026 research date and is not an ongoing alternative.
- Deadline
- Expired April 12, 2026.
- Fee
- The event application fee applied during the window.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; Tennessee General Assembly.
- Frequency
- One-time expired transition.
- How to comply
- No current filing is available under this expired authority.
- Official form or portal
- Public Chapter 680; ordinary future SS-6069 process.
Applies to: Organizations considering the July 1, 2026–June 30, 2027 event period after the ordinary deadline.
Exceptions
- The law did not change the ordinary January 31 deadline for later event periods.
If this is not done
- Presenting the window as open would direct users to an unavailable filing path.
Last verified: 2026-07-30
Official sources: Tennessee General Assembly / Secretary of State and 2 more
View official sources (3)
AgencyTennessee General Assembly / Secretary of State
SourcePublic Chapter 680 (2026) — Special Gaming Application Window
Statute / formSB2723/HB2659 bill summary for Public Chapter 680, five-calendar-day filing window and July 1, 2026–June 30, 2027 event period.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourcePublic Chapter 680 (2026) Enacted Text
Statute / formPublic Chapter 680, special-window provision and effective-date clause.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceApply for a Gaming Event
Statute / formGaming application page sections “Eligibility,” “Application,” “Deadline,” “Fee,” and “After Approval.”
Accessed2026-07-30
Operate only the approved event, date, location, duration, tickets, workers, and prize structure
SOURCE VERIFIED
Follow the approved resolution and application for event type, date, location, duration, ticket terms, age limits, prizes, workers, and compensation. Use only organization members or other permitted uncompensated workers and do not employ a professional gaming operator unless current law expressly authorizes it.
- Deadline
- During planning, ticket sales, and the event.
- Fee
- Operational costs vary; compensation restrictions apply.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; local law enforcement; district attorney.
- Frequency
- Per event.
- How to comply
- Use approved tickets, worker records, controls, and event procedures.
- Official form or portal
- Approved application and resolution; event records.
Applies to: A nonprofit with an approved annual charitable event.
Exceptions
- Cash prizes, alcohol, location, and age treatment depend on event type and approved terms.
If this is not done
- Material deviation can invalidate authorization and create illegal-gaming exposure.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Gaming Event FAQs
Statute / formGaming FAQ questions on eligible events, annual limit, duration, prizes, tickets, workers, proceeds, financial reports, and penalties.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-03
Statute / formTenn. Comp. R. & Regs. 1360-03-03-.01 through -.12, annual-event applications, tickets, records, financial reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceSearch for Approved Gaming Events
Statute / formApproved-events search fields for organization, event type, date, county, and legislative approval record.
Accessed2026-07-30
Do not authorize online ticket purchase, electronic delivery, cards, mobile wallets, or QR payment without current written confirmation
VERIFICATION IN PROGRESS
Online advertising may be distinct from online ticket sales or electronic ticket delivery. Current reviewed official sources do not directly and comprehensively approve internet sales, emailed tickets, credit/debit cards, mobile wallets, or QR-code payment for every annual-event type.
- Deadline
- Before publishing or implementing the digital workflow.
- Fee
- No filing fee for confirmation; processor costs vary.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State; local law enforcement and district attorney.
- Frequency
- Per event and platform.
- How to comply
- Obtain written SOS approval and preserve the approved payment and delivery method.
- Official form or portal
- Written SOS confirmation; approved campaign materials.
Applies to: An approved organization considering digital advertising, sales, delivery, or payment for gaming tickets.
Exceptions
- Do not infer permission from ordinary e-commerce or from the ability to advertise online.
If this is not done
- An unsupported digital method can violate ticket-sale and gaming restrictions.
Verification in progress: Do not implement online purchase, electronic delivery, card/mobile/QR payment, or purchaser-location workflows without current written SOS approval for the specific event. Unresolved: Current official sources do not expressly resolve online ticket sales, electronic delivery, credit/debit cards, mobile wallets, and QR payments for every authorized event. Needed to resolve: Written Tennessee Secretary of State Charitable Solicitations and Gaming confirmation or an updated rule/form expressly addressing the proposed electronic workflow.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Gaming Event FAQs
Statute / formGaming FAQ questions on eligible events, annual limit, duration, prizes, tickets, workers, proceeds, financial reports, and penalties.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-03
Statute / formTenn. Comp. R. & Regs. 1360-03-03-.01 through -.12, annual-event applications, tickets, records, financial reports, and enforcement.
Accessed2026-07-30
File the post-event financial report, retain records, and use proceeds for authorized purposes
SOURCE VERIFIED
Reconcile gross receipts, prizes, expenses, and charitable proceeds; file the event financial report within 90 days; retain records; and use net proceeds only for authorized charitable or organizational purposes.
- Deadline
- Within 90 days after the event.
- Fee
- No separate report fee identified; late or enforcement costs may apply.
- Filing agency
- Tennessee Secretary of State, Division of Charitable Solicitations and Gaming (TN SOS Charitable Solicitations and Gaming)
- Responsible party
- Tennessee Secretary of State.
- Frequency
- Per event.
- How to comply
- File the event financial report and retain ticket, deposit, expense, prize, and distribution records.
- Official form or portal
- Annual Event Financial Report.
Applies to: A nonprofit after an approved annual event.
Exceptions
- Charity renewal and tax reporting remain separate.
If this is not done
- Missing or inaccurate reporting can affect future eligibility and trigger penalties or investigation.
Last verified: 2026-07-30
View official sources (4)
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharitable Gaming Event FAQs
Statute / formGaming FAQ questions on eligible events, annual limit, duration, prizes, tickets, workers, proceeds, financial reports, and penalties.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceTennessee Nonprofit Gaming Law
Statute / formTennessee Nonprofit Gaming Law, Tenn. Code Ann. tit. 3, ch. 17, parts governing eligibility, application, ticketing, event operation, accounting, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State
SourceRules of the Tennessee Secretary of State, Chapter 1360-03-03
Statute / formTenn. Comp. R. & Regs. 1360-03-03-.01 through -.12, annual-event applications, tickets, records, financial reports, and enforcement.
Accessed2026-07-30
AgencyTennessee Secretary of State, Division of Charitable Solicitations and Gaming
SourceCharities Frequently Asked Questions
Statute / formFAQ questions on renewal due dates, extensions, 990-N filers, registration status, gaming, and solicitation administration.
Accessed2026-07-30
Obtain a Tennessee ABC special occasion license for covered nonprofit liquor-by-the-drink events
SOURCE VERIFIED
Apply through RLPS for a special occasion license. The organization must produce the event, use the proceeds for its purpose, have premises permission, and hold the event in a jurisdiction where the covered sales are lawful.
- Deadline
- Submit at least 14 days before the event.
- Fee
- $100 per event day; the live portal may display additional processing or application charges that must be confirmed before payment.
- Filing agency
- Tennessee Alcoholic Beverage Commission (TN ABC)
- Frequency
- Per event; maximum 16 event days per calendar year.
- How to comply
- File through RLPS with organization, event, owner-consent, and location information.
- Official form or portal
- ABC Special Occasion License; RLPS.
Applies to: A bona fide nonprofit holding a temporary event involving wine or spirits by the drink.
Exceptions
- Beer generally requires a separate local beer permit; permanent restaurant or manufacturer licensing is outside this report.
If this is not done
- Serving without the state license can lead to seizure, citation, civil penalties, and denial of future licensing.
Last verified: 2026-07-30
Official sources: Tennessee Alcoholic Beverage Commission and 3 more
View official sources (4)
AgencyTennessee Alcoholic Beverage Commission
SourceSpecial Occasion Licenses (Liquor-by-the-Drink)
Statute / formLiquor-by-the-Drink page section “Special Occasion License,” including eligibility, application timing, event limits, and authorized service.
URLhttps://www.tn.gov/abc/licensing/liquor-by-the-drink-licenses/special-occasion-licenses--lob-.html
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceRegulatory Licensing and Permitting System (RLPS)
Statute / formRLPS license type “Special Occasion”; applicant, premises, dates, documents, payment, and submission steps.
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceAlcoholic Beverage Commission Fees
Statute / formABC fee table row for Special Occasion license and related processing fees.
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceAlcoholic Beverage Commission Frequently Asked Questions
Statute / formABC FAQ questions on special occasions, eligible nonprofits, donated/purchased alcohol, wholesalers/retailers, premises, hours, and service.
Accessed2026-07-30
Follow alcohol sourcing, service, age, hours, location, and volunteer/server rules
VERIFICATION IN PROGRESS
Use alcohol sourced as ABC permits, serve only at the approved premises and times, prevent underage service, and determine whether each paid or volunteer server needs a server permit or training under the event facts. Donated alcohol does not eliminate licensing.
- Deadline
- Before and during the event.
- Fee
- Alcohol, training, server-permit, and local permit costs vary.
- Filing agency
- Tennessee Alcoholic Beverage Commission (TN ABC)
- Responsible party
- Tennessee Alcoholic Beverage Commission; local beer board or clerk.
- Frequency
- Per event.
- How to comply
- Use the approved event plan, ID controls, server roster, invoices or donation records, and local beer permit when applicable.
- Official form or portal
- ABC license; local beer permit; server permits as applicable.
Applies to: A nonprofit holding an ABC-licensed special occasion.
Exceptions
- ABC guidance allows specified donated or retail-purchased alcohol but restricts wholesale sourcing and off-premises transfer; exact volunteer-permit treatment should be confirmed for the event.
If this is not done
- Violations can lead to citations, fines, permit action, and alcohol seizure.
Verification in progress: Obtain event-specific ABC and local beer-board confirmation for sourcing, volunteer and paid server requirements, age controls, approved location/hours, and beer versus wine/spirits authority. Unresolved: Current public ABC guidance does not resolve every volunteer, unpaid server, training, and local beer-board combination for a nonprofit special occasion. Needed to resolve: Written Tennessee ABC guidance and the applicable local beer board or clerk’s current permit instructions.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Tennessee Alcoholic Beverage Commission and 2 more
View official sources (3)
AgencyTennessee Alcoholic Beverage Commission
SourceSpecial Occasion Licenses (Liquor-by-the-Drink)
Statute / formLiquor-by-the-Drink page section “Special Occasion License,” including eligibility, application timing, event limits, and authorized service.
URLhttps://www.tn.gov/abc/licensing/liquor-by-the-drink-licenses/special-occasion-licenses--lob-.html
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceAlcoholic Beverage Commission Frequently Asked Questions
Statute / formABC FAQ questions on special occasions, eligible nonprofits, donated/purchased alcohol, wholesalers/retailers, premises, hours, and service.
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceServer Permit
Statute / formServer Permit page sections “Who Needs a Permit,” “Training,” “Application,” “Age,” and validity.
Accessed2026-07-30
Close the special-event tax and permit workflow after the event
SOURCE VERIFIED
Retain the ABC license, alcohol purchase or donation records, sales and proceeds records, and any sales-tax or liquor-by-the-drink treatment. Close temporary local permits and make required tax reports even though the ABC license itself expires after the event.
- Deadline
- After the event within each tax or local permit deadline.
- Fee
- Taxes and local fees vary; no ABC closure fee identified.
- Filing agency
- Tennessee Alcoholic Beverage Commission (TN ABC)
- Responsible party
- Tennessee Alcoholic Beverage Commission; Tennessee Department of Revenue; local beer authority.
- Frequency
- Per event.
- How to comply
- Complete assigned Revenue and local reporting and retain event records.
- Official form or portal
- Event tax returns; local permit closure or report.
Applies to: A nonprofit after a temporary alcohol event.
Exceptions
- Certain nonprofit special-occasion sales may receive specific liquor-by-the-drink treatment, but sales tax and local rules must be checked separately.
If this is not done
- Unreported taxable sales or liquor activity can create assessments and jeopardize future permits.
Last verified: 2026-07-30
Official sources: Tennessee Alcoholic Beverage Commission and 3 more
View official sources (4)
AgencyTennessee Alcoholic Beverage Commission
SourceSpecial Occasion Licenses (Liquor-by-the-Drink)
Statute / formLiquor-by-the-Drink page section “Special Occasion License,” including eligibility, application timing, event limits, and authorized service.
URLhttps://www.tn.gov/abc/licensing/liquor-by-the-drink-licenses/special-occasion-licenses--lob-.html
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceNonprofit Organizations Tax Manual
Statute / formNonprofit Organizations Tax Manual, sections on franchise/excise, sales/use purchase exemptions, taxable sales, and nonprofit documentation.
Accessed2026-07-30
AgencyTennessee Department of Revenue
SourceSales and Use Tax
Statute / formPage sections “Register for Sales and Use Tax,” “File and Pay,” “Exemptions,” and “Close an Account.”
Accessed2026-07-30
AgencyTennessee Alcoholic Beverage Commission
SourceAlcoholic Beverage Commission Frequently Asked Questions
Statute / formABC FAQ questions on special occasions, eligible nonprofits, donated/purchased alcohol, wholesalers/retailers, premises, hours, and service.
Accessed2026-07-30
Lobbying and political activity
Applies when the organization lobbies, spends on a ballot question, or engages in political activity. State permission never overrides the federal §501(c)(3) candidate-campaign prohibition.
Register a compensated lobbyist and the nonprofit employer of the lobbyist
SOURCE VERIFIED
Register the lobbyist and employer through the Tennessee Ethics Commission, identify the subjects and client relationship, and file employer authorization. Ordinary uncompensated advocacy and grassroots education are not automatically lobbyist registration.
- Deadline
- Within the statutory registration period after the lobbying relationship or activity begins and before continuing beyond that period.
- Fee
- $150 lobbyist registration per employer; $150 employer registration.
- Filing agency
- Tennessee Ethics Commission (TN Ethics Commission)
- Frequency
- Annual registration and event-triggered updates.
- How to comply
- File online or with current TEC forms and authorization.
- Official form or portal
- Lobbyist Registration; Employer Registration and Authorization.
Applies to: A nonprofit employing or retaining a person to communicate with covered state officials for compensation within the lobbying definition.
Exceptions
- Federal lobbying definitions and federal Form 990 lobbying elections do not control Tennessee registration.
If this is not done
- Unregistered lobbying can produce civil penalties, late fees, and activity restrictions.
Last verified: 2026-07-30
Official sources: Tennessee Ethics Commission and 1 more
View official sources (2)
AgencyTennessee Ethics Commission
SourceLobbyist and Employer of Lobbyist FAQs
Statute / formFAQ questions on lobbyist and employer registration triggers, exemptions, deadlines, fees, authorization, reports, and termination.
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist Forms and Publications
Statute / formLobbyist forms index rows for lobbyist registration, employer registration, authorization, disclosures, termination, and reports.
Accessed2026-07-30
Complete annual lobbyist ethics training and follow gift and contingent-compensation prohibitions
SOURCE VERIFIED
Complete annual Ethics Commission training, pay the training fee, and prohibit contingent compensation and impermissible gifts or benefits to covered officials.
- Deadline
- During each annual registration period by the TEC training deadline.
- Fee
- $40 training fee.
- Filing agency
- Tennessee Ethics Commission (TN Ethics Commission)
- Frequency
- Annual.
- How to comply
- Complete TEC online or approved training and retain certification.
- Official form or portal
- TEC Lobbyist Ethics Training.
Applies to: A registered Tennessee lobbyist and the nonprofit employer supervising the engagement.
Exceptions
- Employer internal policies should be stricter when federal tax, grant, or ethics rules require it.
If this is not done
- Failure can affect registration and create penalties; prohibited compensation or gifts can trigger enforcement.
Last verified: 2026-07-30
Official sources: Tennessee Ethics Commission and 2 more
View official sources (3)
AgencyTennessee Ethics Commission
SourceLobbyist Ethics Training
Statute / formTraining page sections “Annual Training Requirement,” fee, deadline, and completion certificate.
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist Ethics Training — Prohibitions
Statute / formTraining module section “Prohibited Conduct”: gifts, contingent compensation, false statements, and misuse of registration.
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist and Employer of Lobbyist FAQs
Statute / formFAQ questions on lobbyist and employer registration triggers, exemptions, deadlines, fees, authorization, reports, and termination.
Accessed2026-07-30
File employer and lobbyist reports for the applicable reporting periods and update registration changes
SOURCE VERIFIED
File required expenditure and activity reports, update employer, subject, or lobbyist information, and preserve supporting records. Employer reports cover January–June and July–December periods under current TEC guidance.
- Deadline
- January–June report due August 14; July–December report due February 14; updates promptly after change.
- Fee
- No report filing fee; penalties may apply.
- Filing agency
- Tennessee Ethics Commission (TN Ethics Commission)
- Frequency
- Semiannual and event-triggered.
- How to comply
- File through the TEC reporting system.
- Official form or portal
- Employer and Lobbyist Reports; amendment/update forms.
Applies to: A registered lobbyist or employer of a lobbyist.
Exceptions
- The exact report required depends on registrant role and expenditures.
If this is not done
- Late or inaccurate reporting can produce civil penalties and public compliance issues.
Last verified: 2026-07-30
Official sources: Tennessee Ethics Commission and 1 more
View official sources (2)
AgencyTennessee Ethics Commission
SourceLobbyist and Employer of Lobbyist FAQs
Statute / formFAQ questions on lobbyist and employer registration triggers, exemptions, deadlines, fees, authorization, reports, and termination.
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist Forms and Publications
Statute / formLobbyist forms index rows for lobbyist registration, employer registration, authorization, disclosures, termination, and reports.
Accessed2026-07-30
Terminate lobbying registrations when the engagement ends but complete final reporting
SOURCE VERIFIED
File termination or relationship updates and complete any final reporting for the period. Do not assume a contract ending automatically updates the Ethics Commission record.
- Deadline
- Promptly after the engagement ends and by the next report deadline.
- Fee
- No termination fee identified.
- Filing agency
- Tennessee Ethics Commission (TN Ethics Commission)
- Frequency
- Event-triggered.
- How to comply
- Use TEC termination/update forms and retain confirmation.
- Official form or portal
- Termination or update filing.
Applies to: A nonprofit and lobbyist ending the covered engagement.
Exceptions
- Termination does not erase prior reporting or record-retention duties.
If this is not done
- Open registrations can continue reporting duties and public association with the employer.
Last verified: 2026-07-30
Official sources: Tennessee Ethics Commission and 1 more
View official sources (2)
AgencyTennessee Ethics Commission
SourceLobbyist Forms and Publications
Statute / formLobbyist forms index rows for lobbyist registration, employer registration, authorization, disclosures, termination, and reports.
Accessed2026-07-30
AgencyTennessee Ethics Commission
SourceLobbyist and Employer of Lobbyist FAQs
Statute / formFAQ questions on lobbyist and employer registration triggers, exemptions, deadlines, fees, authorization, reports, and termination.
Accessed2026-07-30
Register a political campaign committee when Tennessee contribution or expenditure activity reaches $1,000
SOURCE VERIFIED
A person or organization that receives contributions or makes expenditures of $1,000 or more for covered Tennessee candidate activity can become a political campaign committee and must file a Statement of Organization with the Registry. State and local candidate activity is administered under the current statewide registry system.
- Deadline
- Within the statutory period after the $1,000 trigger or organizational event.
- Fee
- No annual PAC registration fee under current law.
- Filing agency
- Tennessee Registry of Election Finance (TN Registry of Election Finance)
- Frequency
- Initial registration; recurring election-cycle reports.
- How to comply
- File the Statement of Organization and required disclosures with the Registry.
- Official form or portal
- Statement of Organization; PAC reports.
Applies to: A nonprofit or affiliated group making covered contributions or expenditures for Tennessee candidates or elections.
Exceptions
- Lobbying and issue advocacy are not automatically candidate campaign activity; coordination affects classification.
If this is not done
- Failure can produce civil penalties, late fees, and public disclosure violations.
Last verified: 2026-07-30
Official sources: Tennessee Registry of Election Finance and 2 more
View official sources (3)
AgencyTennessee Registry of Election Finance
SourcePolitical Campaign Committees
Statute / formRegistry page sections “Political Campaign Committee,” “Statement of Organization,” “Reporting,” and “Termination.”
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourcePAC Forms and Filings
Statute / formRegistry forms index rows for Statement of Organization, campaign financial disclosure reports, independent expenditures, and termination.
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
Source2023 Legislative Update for Candidates and Political Campaign Committees
Statute / form2023 legislative update sections on committee thresholds, reporting dates, large contributions, and electronic filing.
Accessed2026-07-30
File election-cycle, supplemental, large-contribution, and independent-expenditure reports when triggered
SOURCE VERIFIED
File the required periodic and election reports, report large contributions during the statutory pre-election window, and file independent-expenditure disclosures with the correct state or local authority. Preserve disclaimers and noncoordination evidence.
- Deadline
- According to the election calendar; large-contribution reports may be due by the next business day in the final pre-election period.
- Fee
- No ordinary filing fee; civil penalties apply for late reports.
- Filing agency
- Tennessee Registry of Election Finance (TN Registry of Election Finance)
- Responsible party
- Tennessee Registry of Election Finance; county election commissions where applicable.
- Frequency
- Periodic and event-triggered.
- How to comply
- File through the Registry and use SS-1139 or current independent-expenditure forms.
- Official form or portal
- Campaign disclosure reports; SS-1139; supplemental reports.
Applies to: A registered committee or person making covered independent expenditures or receiving reportable contributions.
Exceptions
- Ballot-question committees and candidate committees may have different reports and prohibited-source rules.
If this is not done
- Late or incomplete reporting can produce civil penalties and enforcement.
Last verified: 2026-07-30
Official sources: Tennessee Registry of Election Finance and 2 more
View official sources (3)
AgencyTennessee Registry of Election Finance
SourcePAC Forms and Filings
Statute / formRegistry forms index rows for Statement of Organization, campaign financial disclosure reports, independent expenditures, and termination.
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourceCampaign Finance Interim Reports
Statute / formInterim-report schedule table for state and local elections, report periods, due dates, and supplemental reports.
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourceProhibited Contributions to Referendum Committees
Statute / formPage section “Prohibited Contributions to Referendum Committees,” including corporate and source restrictions.
Accessed2026-07-30
Separate ballot-question spending and referendum committees from candidate activity
SOURCE VERIFIED
Analyze whether the activity creates a referendum committee, report contributions and expenditures, apply current prohibited-source rules, and use ballot-specific disclaimers. Do not classify every issue-education communication as a referendum expenditure.
- Deadline
- Before accepting or spending covered funds and according to the referendum calendar.
- Fee
- No ordinary filing fee identified.
- Filing agency
- Tennessee Registry of Election Finance (TN Registry of Election Finance)
- Frequency
- Election-cycle and event-triggered.
- How to comply
- File the referendum committee organization and disclosure reports.
- Official form or portal
- Referendum committee forms and reports.
Applies to: A nonprofit supporting or opposing a Tennessee ballot question or referendum.
Exceptions
- Federal §501(c)(3) organizations may engage in some noncandidate issue activity, but federal tax limits remain separate.
If this is not done
- Misclassification can produce reporting and prohibited-contribution violations.
Last verified: 2026-07-30
Official sources: Tennessee Registry of Election Finance and 2 more
View official sources (3)
AgencyTennessee Registry of Election Finance
SourcePolitical Campaign Committees
Statute / formRegistry page sections “Political Campaign Committee,” “Statement of Organization,” “Reporting,” and “Termination.”
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourceProhibited Contributions to Referendum Committees
Statute / formPage section “Prohibited Contributions to Referendum Committees,” including corporate and source restrictions.
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourcePAC Forms and Filings
Statute / formRegistry forms index rows for Statement of Organization, campaign financial disclosure reports, independent expenditures, and termination.
Accessed2026-07-30
Do not treat Tennessee permission as overriding the federal §501(c)(3) candidate-campaign prohibition
SOURCE VERIFIED
A §501(c)(3) organization may not participate or intervene in a campaign for or against a candidate, even if Tennessee campaign-finance law would permit a corporation or committee to make or report the activity. Use a separate lawful entity only after federal and state analysis.
- Deadline
- Before any candidate-related communication, contribution, endorsement, or coordinated activity.
- Fee
- No filing fee; federal tax consequences can be severe.
- Filing agency
- Tennessee Registry of Election Finance (TN Registry of Election Finance)
- Responsible party
- Internal Revenue Service; Tennessee Registry of Election Finance.
- Frequency
- Continuous prohibition.
- How to comply
- Use written review, board controls, and activity separation; file state reports only if a lawful non-§501(c)(3) actor is used.
- Official form or portal
- No Tennessee form cures federal prohibition.
Applies to: An organization recognized or seeking recognition under §501(c)(3).
Exceptions
- Nonpartisan voter education and issue advocacy require content- and context-specific review.
If this is not done
- Violation can jeopardize federal exemption and create excise taxes, while state reporting penalties can also apply.
Last verified: 2026-07-30
Official sources: Internal Revenue Service and 2 more
View official sources (3)
AgencyInternal Revenue Service
SourceRestriction of Political Campaign Intervention by Section 501(c)(3) Organizations
Statute / formIRS page section “The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations.”
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourcePolitical Campaign Committees
Statute / formRegistry page sections “Political Campaign Committee,” “Statement of Organization,” “Reporting,” and “Termination.”
Accessed2026-07-30
AgencyTennessee Registry of Election Finance
SourcePAC Forms and Filings
Statute / formRegistry forms index rows for Statement of Organization, campaign financial disclosure reports, independent expenditures, and termination.
Accessed2026-07-30
Official Sources
104 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Tennessee Department of Revenue | 2023 Legislative Summaries — Public Chapter 377 Business Tax Changes | https://www.tn.gov/revenue/tax-resources/legal-resources/legislative-summaries/2023-legislative-summaries.html | |
| Tennessee Registry of Election Finance | 2023 Legislative Update for Candidates and Political Campaign Committees | https://www.tn.gov/tref/news/2023/5/31/2023-legislative-update-for-candidates-and-multi-candidate-political-campaign-committees.html | |
| Tennessee Department of Revenue | 2025 FAE170 Instructions | https://www.tn.gov/content/dam/tn/revenue/documents/forms/fae/fae170instructions2025.pdf | |
| Tennessee Alcoholic Beverage Commission | Alcoholic Beverage Commission Fees | https://www.tn.gov/abc/public-information-and-forms/fees.html | |
| Tennessee Alcoholic Beverage Commission | Alcoholic Beverage Commission Frequently Asked Questions | https://www.tn.gov/abc/public-information-and-forms/frequently-asked-questions.html | |
| Tennessee Secretary of State, Division of Business Services | Application for Reinstatement Following Administrative Dissolution or Revocation — Form SS-9410 | https://sos-tn-gov-files.tnsosfiles.com/forms/SS-9410.pdf | |
| Tennessee Secretary of State | Application to Renew Registration of a Charitable Organization — Form SS-6007 | https://sos-tn-gov-files.tnsosfiles.com/forms/202106-Update_198333-2-Form-SS-6007.pdf | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Apply for a Gaming Event | https://sos.tn.gov/charities/services/apply-for-a-gaming-event | |
| City of Memphis | Buildings and Zoning | https://memphistn.gov/buildings-and-zoning/ | |
| Tennessee Secretary of State, Division of Business Services | Business Forms & Fees | https://sos.tn.gov/businesses/forms-and-fees | |
| Tennessee Secretary of State, Division of Business Services | Business Services | https://sos.tn.gov/businesses | |
| Tennessee Secretary of State, Division of Business Services | Business Services Frequently Asked Questions | https://sos.tn.gov/businesses/faqs | |
| Tennessee Department of Revenue | Business Tax | https://www.tn.gov/revenue/taxes/business-tax.html | |
| Tennessee Department of Revenue | Business Tax Classifications | https://www.tn.gov/revenue/taxes/business-tax/classifications.html | |
| Tennessee Department of Revenue | Business Tax Deductions, Exemptions and Credits | https://www.tn.gov/revenue/taxes/business-tax/deductions--exemptions-and-credits.html | |
| Tennessee Department of Revenue | Business Tax Manual — June 2025 | https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Business-Tax-Manual.pdf | |
| Tennessee Department of Revenue | Business Tax Registration and Licensing | https://www.tn.gov/revenue/taxes/business-tax/registration-and-licensing.html | |
| Tennessee Registry of Election Finance | Campaign Finance Interim Reports | https://www.tn.gov/tref/campaign-finance-interim-reports.html | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charitable Gaming Event FAQs | https://sos.tn.gov/charities/guides/charitable-gaming-event-faqs | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charitable Organization Exemption Request Guide | https://sos.tn.gov/charities/guides/charitable-organization-exemption-request-guide | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charitable Organization Initial Registration Guide | https://sos.tn.gov/charities/guides/initial-registration | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charitable Organization Renewal Registration Guide | https://sos.tn.gov/charities/guides/renewal-registration | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charities Frequently Asked Questions | https://sos.tn.gov/charities/faqs | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Charity Forms | https://sos.tn.gov/charities/services/charity-forms | |
| Tennessee Secretary of State, Division of Business Services | Charter Nonprofit Corporation — Form SS-4418 | https://comptroller.tn.gov/content/dam/cot/la/documents/guidance/general-guidance/ss-4418.pdf | |
| City of Memphis | City of Memphis Special Event Application | https://permitspayments.memphistn.gov/Docs/Special%20Event%20Application.pdf | |
| Tennessee Secretary of State, Division of Business Services | Create an Account in TNCaB to File an Annual Report | https://sos.tn.gov/businesses/pages/create-an-account-in-tncab-to-file-an-annual-report | |
| Tennessee Bureau of Workers’ Compensation | Employer Responsibilities | https://www.tn.gov/workforce/injuries-at-work/employers/employers/employer-responsibilities.html | |
| Tennessee Secretary of State | Exemption Request — Form SS-6042 | https://sos-tn-gov-files.tnsosfiles.com/forms/Form%20SS-6042_0.PDF | |
| Tennessee Secretary of State, Division of Business Services | File Amendments or Update a Business Record | https://sos.tn.gov/businesses/services/file-amendments-or-update-a-business-record | |
| Tennessee Secretary of State | Filing Instructions for Exemption Request | https://sos-tn-gov-files.tnsosfiles.com/forms/Exemption%20Request%20List.pdf | |
| Tennessee Secretary of State | Filing Instructions for Initial Registration of a Charitable Organization | https://sos-tn-gov-files.tnsosfiles.com/forms/Filing%20Instructions%20for%20Initial%20Registration%20Form.pdf | |
| Tennessee Department of Revenue | Franchise and Excise Tax — Exempt Entities | https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions/exempt-entities.html | |
| Tennessee Department of Revenue | Franchise and Excise Tax — Exemptions | https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions.html | |
| Tennessee Department of Revenue | Franchise and Excise Tax Manual — June 2025 | https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Frachise-Excise-Tax-Manual.pdf | |
| City of Memphis | Licenses and Permits | https://memphistn.gov/licenses-and-permits/ | |
| Tennessee Ethics Commission | Lobbyist and Employer of Lobbyist FAQs | https://www.tn.gov/tec/tec-lobbyist/faq.html | |
| Tennessee Ethics Commission | Lobbyist Ethics Training | https://www.tn.gov/tec/tec-lobbyist/tec-lobbyist-ethics-training.html | |
| Tennessee Ethics Commission | Lobbyist Ethics Training — Prohibitions | https://www.tn.gov/tec/tec-lobbyist/tec-lobbyist-ethics-training/tec-lobbyist-ethics-training-slide-3.html | |
| Tennessee Ethics Commission | Lobbyist Forms and Publications | https://www.tn.gov/tec/tec-lobbyist/forms-and-publications.html | |
| Metropolitan Government of Nashville and Davidson County | Nashville / Davidson County Business License | https://www.nashville.gov/departments/county-clerk/business-services/business-license | |
| Tennessee Secretary of State, Division of Business Services | Next Steps for a New Business | https://sos.tn.gov/businesses/guides/next-steps-for-a-new-business | |
| Tennessee Department of Revenue | Nonprofit Organizations Tax Manual | https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/non-profit-organizations.pdf | |
| Tennessee Secretary of State, Division of Business Services | Order Copies & Certificates | https://sos.tn.gov/businesses/guides/order-copies-certificates | |
| Tennessee Bureau of Workers’ Compensation | Other Workers’ Compensation Coverage Options | https://www.tn.gov/workforce/injuries-at-work/employers/employers/other-wc-coverage-options.html | |
| Tennessee Registry of Election Finance | PAC Forms and Filings | https://www.tn.gov/tref/tref-pacs/tref-pacs.html | |
| Tennessee Registry of Election Finance | Political Campaign Committees | https://www.tn.gov/tref/tref-pacs.html | |
| Tennessee Secretary of State | Professional Solicitor Registration Instructions | https://sos-tn-gov-files.tnsosfiles.com/forms/202106_Update_198845-Professional-Solicitors-Instructions.pdf | |
| Tennessee Registry of Election Finance | Prohibited Contributions to Referendum Committees | https://www.tn.gov/tref/news/2025/prohibited-contributions-to-referendum-committees/2025/10/13/prohibited-contributions-to-referendum-committees.html | |
| Tennessee Comptroller of the Treasury, State Board of Equalization | Property Tax Exemptions | https://comptroller.tn.gov/boards/state-board-of-equalization/property-tax-exemptions.html | |
| Tennessee General Assembly / Secretary of State | Public Chapter 169 (2025) — Professional-Solicitor Definition | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB0454&ga=114 | |
| Tennessee Secretary of State | Public Chapter 169 (2025) Enacted Text | https://publications.tnsosfiles.com/acts/114/pub/pc0169.pdf | |
| Tennessee General Assembly / Secretary of State | Public Chapter 248 (2025) — Campaign-Literature Filing Timing | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB0453&GA=114 | |
| Tennessee Secretary of State | Public Chapter 248 (2025) Enacted Text | https://publications.tnsosfiles.com/acts/114/pub/pc0248.pdf | |
| Tennessee General Assembly / Secretary of State | Public Chapter 251 (2025) — Educational-Institution Exemption Authority | https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=HB0779&ga=114 | |
| Tennessee General Assembly / Secretary of State | Public Chapter 333 (2017) — Assumed Names | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB0482&ga=110 | |
| Tennessee General Assembly / Secretary of State | Public Chapter 615 (2024) — Charitable Reporting Thresholds and Fees | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1708&ga=113 | |
| Tennessee General Assembly / Tennessee Secretary of State | Public Chapter 630 / SB 1919 — Charitable Registration Fee Revisions | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=HB1752&ga=108 | |
| Tennessee General Assembly / Secretary of State | Public Chapter 680 (2026) — Special Gaming Application Window | https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=SB2723&ga=114 | |
| Tennessee Secretary of State | Public Chapter 680 (2026) Enacted Text | https://publications.tnsosfiles.com/acts/114/pub/pc0680.pdf | |
| Tennessee General Assembly / Secretary of State | Public Chapter 741 (2026) — Charitable Beneficiary Notice | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB2642&ga=114 | |
| Tennessee Secretary of State | Public Chapter 741 (2026) Enacted Text | https://publications.tnsosfiles.com/acts/114/pub/pc0741.pdf | |
| Tennessee General Assembly / Secretary of State | Public Chapter 982 (2026) — Property-Tax Exemption Effective Dates | https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB2537&ga=114 | |
| Tennessee Secretary of State | Public Chapter 982 (2026) Enacted Text | https://publications.tnsosfiles.com/acts/114/pub/pc0982.pdf | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Register or Renew a Charity Online | https://sos.tn.gov/charities/services/register-or-renew-a-charity-online | |
| Tennessee Alcoholic Beverage Commission | Regulatory Licensing and Permitting System (RLPS) | https://rlps.abc.tn.gov/citizenaccess/ | |
| Tennessee Bureau of Workers’ Compensation | Reporting a Claim | https://www.tn.gov/workforce/injuries-at-work/employers/employers/reporting-a-claim.html | |
| Tennessee Department of Revenue | Resale Certificate | https://www.tn.gov/revenue/taxes/sales-and-use-tax/resale-certificate.html | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Tennessee Secretary of State | Rules of the Tennessee Secretary of State, Chapter 1360-03-01 | https://publications.tnsosfiles.com/rules/1360/1360-03/1360-03-01.20241208.pdf | |
| Tennessee Secretary of State | Rules of the Tennessee Secretary of State, Chapter 1360-03-03 | https://publications.tnsosfiles.com/rules/1360/1360-03/1360-03-03.20150907.pdf | |
| Tennessee Secretary of State | Rules of the Tennessee Secretary of State, Chapter 1360-05-02 | https://publications.tnsosfiles.com/rules/1360/1360-05/1360-05-02.20251124.pdf | |
| Tennessee Department of Revenue | Sales and Use Tax | https://www.tn.gov/revenue/taxes/sales-and-use-tax.html | |
| Tennessee Department of Revenue | Sales and Use Tax — Other Exemptions | https://www.tn.gov/revenue/taxes/sales-and-use-tax/other-exemptions.html | |
| Tennessee Department of Revenue | Sales and Use Tax Certificate Verification | https://www.tn.gov/revenue/taxes/sales-and-use-tax-certificate-verification.html | |
| Tennessee Department of Revenue | Sales and Use Tax Exemptions, Certificates and Credits | https://www.tn.gov/revenue/taxes/sales-and-use-tax/exemptions-certificates-credits.html | |
| Tennessee Department of Revenue | Sales and Use Tax Forms | https://www.tn.gov/revenue/taxes/sales-and-use-tax/forms.html | |
| Tennessee Secretary of State | Search for Approved Gaming Events | https://sos.tn.gov/charities/services/search-for-gaming-events | |
| Tennessee Alcoholic Beverage Commission | Server Permit | https://www.tn.gov/abc/permitting/server.html | |
| Shelby County Clerk | Shelby County Business License Application | https://www.shelbycountytn.gov/DocumentCenter/View/41971/bt_application2024 | |
| Tennessee Department of Revenue | Small Businesses No Longer Have to File Business Tax | https://www.tn.gov/revenue/news/2024/3/4/small-businesses-no-longer-have-to-file-business-tax.html | |
| Tennessee Alcoholic Beverage Commission | Special Occasion Licenses (Liquor-by-the-Drink) | https://www.tn.gov/abc/licensing/liquor-by-the-drink-licenses/special-occasion-licenses--lob-.html | |
| Tennessee Comptroller of the Treasury, State Board of Equalization | State Board of Equalization Property Tax Exemption Manual | https://comptroller.tn.gov/content/dam/cot/sboe/documents/rules-%26-manuals/2023.10.SBOEpropertyTaxExemptionManual.SBOEApproved.pdf | |
| Office of the Tennessee Attorney General and Reporter | Tennessee Attorney General Opinion No. 00-029 | https://www.tn.gov/content/dam/tn/attorneygeneral/opinions/documents/2000/op00-029.pdf | |
| Office of the Tennessee Attorney General and Reporter | Tennessee Attorney General Opinion No. 13-079 | https://www.tn.gov/content/dam/tn/attorneygeneral/documents/ops/2013/op13-079.pdf | |
| Office of the Tennessee Attorney General and Reporter | Tennessee Attorney General Opinion No. 25-012 | https://www.tn.gov/content/dam/tn/attorneygeneral/documents/ops/2025/op25-012.pdf | |
| Tennessee Secretary of State | Tennessee Charitable Solicitations Act | https://sos-tn-gov-files.tnsosfiles.com/forms/Charitable%20Solicitations%20Act.pdf | |
| Tennessee General Assembly / Tennessee Code Commission; free public access provided by LexisNexis | Tennessee Code Annotated §48-66-203 — Annual Report | https://www.lexisnexis.com/hottopics/tncode/ | |
| Tennessee General Assembly / Tennessee Department of Labor and Workforce Development | Tennessee Employment Security Law — Nonprofit Reimbursement Provisions | https://publications.tnsosfiles.com/rules/0800/0800-10/0800-10-01.20090815.pdf | |
| Tennessee Department of Human Services | Tennessee New Hire Reporting Program | https://www.tn.gov/humanservices/for-families/child-support-services/employers---new-hire-reporting.html | |
| Tennessee Secretary of State | Tennessee Nonprofit Gaming Law | https://sos-tn-gov-files.tnsosfiles.com/forms/Nonprofit%20Gaming%20Law.pdf | |
| Tennessee Secretary of State | Tennessee Nonprofit Gaming Law Annual Event Application — Form SS-6069 | https://sos-tn-gov-files.tnsosfiles.com/forms/202106-Update_228871_Form-SS-6069.pdf | |
| Tennessee Comptroller of the Treasury | Tennessee Property Assessment Glossary | https://comptroller.tn.gov/office-functions/pa/property-taxes/tennessee-property-assessment-glossary.html | |
| Tennessee Secretary of State | Tennessee Secretary of State Rules — Division 1360 | https://publications.tnsosfiles.com/rules/1360/1360.htm | |
| Tennessee Department of Labor and Workforce Development | Unemployment Insurance Tax | https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax.html | |
| Tennessee Department of Labor and Workforce Development | Unemployment Insurance Tax and Employer Accounts | https://www.tn.gov/workforce/employers/tax-and-insurance.html | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | What Charitable Organizations Are Exempt from Registration? | https://sos.tn.gov/charities/faqs/what-charitable-organizations-are-exempt-from-registration | |
| Office of the Tennessee Attorney General and Reporter | What Every Board Member Should Know: A Guidebook for Tennessee Nonprofits | https://www.tn.gov/content/dam/tn/attorneygeneral/documents/nonprofits/nonprofitguidebook.pdf | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | When Is My Charitable Renewal Registration Due? | https://sos.tn.gov/charities/faqs/when-is-my-charitable-renewal-registration-due | |
| Tennessee Secretary of State, Division of Charitable Solicitations and Gaming | Who Can Apply to Hold a Charitable Gaming Event? | https://sos.tn.gov/charities/faqs/who-can-apply-to-hold-a-charitable-gaming-event | |
| Tennessee Bureau of Workers’ Compensation | Who Must Carry Workers’ Compensation Insurance? | https://www.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance.html | |
| Tennessee Bureau of Workers’ Compensation | Workers’ Compensation Coverage — Non-Construction Employers | https://www.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance/non-construction.html | |
| Tennessee Bureau of Workers’ Compensation | Workers’ Compensation Exemptions | https://www.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance/exemptions.html | |
| Tennessee Bureau of Workers’ Compensation | Workers’ Compensation Forms | https://www.tn.gov/workforce/injuries-at-work/employers/employers/workers--comp-forms.html |
Recent Tennessee Compliance Updates
Filing Explainer
MIXED VERIFICATION STATUS
Tennessee Nonprofit Annual Reports: Fiscal-Year Deadline, Fees, and the §501(c)(3) Disclosure Conflict
Tennessee's nonprofit corporate annual report is due on or before the first day of the fourth month after fiscal-year end for a $20 fee, with an additional $20 when the filing changes the registered agent or registered office. This article walks through the statutory deadline formula, first-report and short-year treatment, the current TNCaB filing workflow and acceptance evidence, and the one entry that stays VERIFICATION IN PROGRESS: current Tenn. Code Ann. §48-66-203 excuses a currently operating §501(c)(3) corporation from director and principal-officer disclosure, while current TNCaB instructions still request that information, and the statutory exception does not by itself guarantee portal acceptance without it.
State Guide Overview
MIXED VERIFICATION STATUS
Tennessee Nonprofit Compliance: Formation, Fundraising, Taxes, Employment, and Special Activities
This overview walks through the systems documented in the Tennessee nonprofit compliance guide: the $100 domestic charter and its public-benefit, mutual-benefit, or religious classification; the corporate annual report and its unresolved conflict between a statutory §501(c)(3) disclosure exception and the current TNCaB filing workflow; charitable-solicitation registration and the $50,000 small-organization Exemption Request; charity renewal on a current $0-to-$240 gross-revenue fee schedule; franchise, excise, business, sales, and property tax as five separate systems; the nonprofit-specific unemployment coverage test alongside a separate workers'-compensation threshold; charitable gaming and temporary alcohol events as activity-triggered systems; Nashville and Memphis local licensing; and why closing the corporation does not close everything else.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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