[Effective Until 7/1/2024]

(a) The secretary of state shall examine each application for conformity with the requirements of this part and all relevant rules and regulations.
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Terms Used In Tennessee Code 48-101-506

  • Charitable organization: means a group which is or holds itself out to be a benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious or eleemosynary organization, or for the benefit of law enforcement personnel, firefighters, or other persons who protect the public safety, or any person who solicits or obtains contributions solicited from the public for charitable purposes. See Tennessee Code 48-101-501
  • Contributions: means the promise or grant of any money or property of any kind or value, including the payment or promise to pay in consideration of a sale, performance or show of any kind which is advertised or offered in conjunction with the name of any charity. See Tennessee Code 48-101-501
  • Entity: includes the following, whether foreign or domestic: LLCs. See Tennessee Code 48-202-101
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means the time from any day of any month to the corresponding day of the succeeding month, if any, and if none, the last day of the succeeding month. See Tennessee Code 48-11-201
  • Person: means any individual, organization, trust, foundation, group, association, partnership, corporation, society or any combination of them. See Tennessee Code 48-101-501
  • secretary: means the secretary of state or the secretary of state's authorized representative or designee. See Tennessee Code 48-101-501 v2
  • Secretary of state: means the secretary of state or the secretary of state's authorized representative. See Tennessee Code 48-101-501
  • signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
  • solicitation: means any oral or written request, however communicated, whether directly or indirectly, for a contribution. See Tennessee Code 48-101-501
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • United States: includes district, authority, bureau, commission, department, and any other agency of the United States. See Tennessee Code 48-11-201
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) A renewal of registration shall be made in the same manner as the initial registration. The renewal registration shall be accompanied by the following:

(1)

(A) A copy of a financial statement on forms approved by the secretary of state. Such report shall also specifically identify the amount of funds raised and all costs and expenses incidental thereto, all publicity costs, and costs of allocation or disbursement of funds raised. This report shall be signed by at least two (2) authorized officers of the organization, one of whom shall be the chief fiscal officer. Such officers shall certify that such report is true and correct to the best of their knowledge; and
(B) The secretary of state may require, by regulation, a copy of any and all forms required to be filed by the organization with the United States internal revenue service, and any other information the secretary deems appropriate to substantiate how funds were raised and spent by the organization;
(2)

(A) The annual report of every charitable organization which received in excess of one million dollars ($1,000,000) in gross revenue during the most recently completed fiscal year shall be accompanied by:

(i) An audited financial statement, presented in accordance with generally accepted accounting principles which has been examined by an independent certified public accountant for the purpose of expressing an opinion thereon; and
(ii) Any and all forms required to be filed by a charitable organization with the United States internal revenue service;
(B) For the purpose of determining gross revenue for this subdivision (b)(2) only, grants received from government agencies and private foundations, designated by the internal revenue service as § 501(c)(3) organizations (26 U.S.C. § 501(c)(3)), shall be excluded.
(c)

(1) The registration renewal statement shall be signed by two (2) authorized officers of the charitable organization, one (1) of whom shall be the chief fiscal officer, and such forms and documents shall be accompanied by a registration renewal fee in accordance with the following schedule:

Organization’s Gross Revenue

Annual Filing Fee

$0-$50,000.00

$ 80.00

$50,000.01-$99,999.99

$ 120.00

$100,000.00-$249,999.99

$ 160.00

$250,000.00-$499,999.99

$ 200.00

$500,000.00-ABOVE

$ 240.00
(2) For purposes of this subsection (c), “organization’s gross revenue” means the latest figures for annual gross revenue from whatever source reported by the organization to the secretary of state pursuant to subsection (b).
(3) Notwithstanding subdivision (c)(1), for the period of July 1, 2023, through June 30, 2024, the registration renewal fee is ten dollars ($10.00) regardless of the organization’s gross revenue.
(d) Each charitable organization shall file all information required by this part with the secretary of state within six (6) months of the close of its fiscal year. The last day of the sixth month following the month in which the fiscal year of the organization ends shall be the anniversary date of the organization. All registrations shall expire each year on the anniversary date of the organization. Each annual registration application shall be received by the secretary of state on or before the anniversary date. Each charitable organization shall be required to supplement its registration application during the registration period as changes occur which affect the documentation required by § 48-101-504(a).
(e) The secretary of state may extend the time for filing a renewal application for a period not to exceed ninety (90) days, during which time the previous registration remains in effect. If an organization has been permitted additional time to file an exempt organization return with the internal revenue service, upon submission of proof of such extension, the secretary may extend the time for filing a renewal application for an additional period not to exceed sixty (60) days, during which time the previous registration remains in effect.
(f)

(1) Applications received after the expiration of the current registration period shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the report is late filed. The late filing fee shall accompany every late filed application. In addition to the late fee provided for herein, any organization which files a late application is also subject to the imposition of civil penalties for violation of any portion of this part.
(2) Notwithstanding subdivision (f)(1), for the period of July 1, 2023, through June 30, 2024, the fee referenced in subdivision (f)(1) is ten dollars ($10.00) rather than twenty-five dollars ($25.00).
(3) Notwithstanding subdivision (f)(1), the aggregate late fees under subsection (f)(1) assessed to any entity must not exceed three hundred dollars ($300) in any calendar year.
(g) Any person that intends to continue to solicit contributions after its anniversary date and fails to renew its registration by the time of the expiration thereof is in violation of this part.
(h) Any person that ceases solicitation activities after registration must notify the secretary of state of such fact within thirty (30) days after solicitation activities end. Within ninety (90) days after the end of the solicitation activities or ninety (90) days after its fiscal year ends, that person shall file with the secretary financial documentation, pursuant to subsection (b).
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