(a) This chapter declares that the public policy of this state, as declared in its cases and statutes, favors gifts to charity that improve the general welfare through acts of philanthropy.
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Terms Used In Tennessee Code 35-13-102

  • Attorney general and reporter: means the attorney general and reporter of Tennessee or the attorney general and reporter's designee. See Tennessee Code 35-13-102
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • charitable: as used in this chapter , unless expressly indicated not to be charitable by the context in which they are used. See Tennessee Code 35-13-102
  • Charitable gift: means any gift clearly intended for charitable purposes. See Tennessee Code 35-13-102
  • Charitable purpose: means any purpose generally considered charitable at common law, or for any charitable purpose under any section of Tennessee Code Annotated, or for any purpose described in §. See Tennessee Code 35-13-102
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court: means the chancery court or other court exercising equity jurisdiction or a probate court of record. See Tennessee Code 35-13-102
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gift instrument: means a will, deed, grant, conveyance, trust agreement, memorandum, writing or other governing document that creates the charitable gift. See Tennessee Code 35-13-102
  • Internal Revenue Code: means the Internal Revenue Code of 1986 (U. See Tennessee Code 35-13-102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Probate: Proving a will
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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 the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) As used in this chapter, unless the context otherwise requires:

(1) “Attorney general and reporter” means the attorney general and reporter of Tennessee or the attorney general and reporter‘s designee;
(2) “Charitable beneficiary” means the United States, any state that is part of the United States, or any political subdivision of a state, the District of Columbia, any corporation, trust, fraternal society or other organization described in §§ 170(b)(1)(A), 170(c), 2055(a) and 2522(a) of the Internal Revenue Code ( 26 U.S.C. §§ 170(b)(1)(A), 170(c), charitable, and religious uses” class=”unlinked-ref” datatype=”S” statecd=”US” title=”26″>2055(a) and 2522(a) ), that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. §§ 170(b)(1)(A), 170(c), 2055(a) and 2522(a) ), or any church, synagogue, other religious organization, or any other organization, entity or association to which a gift would be deductible under §§ 170(b)(1)(A), 170(c), 2055(a) and 2522(a) of the Internal Revenue Code;
(3) “Charitable gift” means any gift clearly intended for charitable purposes;
(4) “Charitable purpose” means any purpose generally considered charitable at common law, or for any charitable purpose under any section of Tennessee Code Annotated, or for any purpose described in §§ 170(b)(1)(A), 170(c), 2055(a) and 2522(a) of the Internal Revenue Code. A reference to the applicable section or sections of Tennessee Code Annotated or the Internal Revenue Code sufficiently describes the charitable purposes of the gift;
(5) “Court” means the chancery court or other court exercising equity jurisdiction or a probate court of record;
(6) “Discretionary charitable gift” means a charitable gift that has indefinite beneficiaries, objects, purposes or subjects;
(7) “Donor” means the person making the lifetime or testamentary charitable gift;
(8) “Gift instrument” means a will, deed, grant, conveyance, trust agreement, memorandum, writing or other governing document that creates the charitable gift;
(9) “Internal Revenue Code” means the Internal Revenue Code of 1986 (U.S.C. title 26); and
(10) “Tax-exempt” means that the organization, trust or beneficiary referred to is one that is described in § 501(c)(3) of the Internal Revenue Code.
(c) The words “humane,” “beneficial,” “beneficent,” “worthy,” “philanthropic,” “humanitarian” or their derivatives or similar language in the gift instrument shall be presumed to be synonyms for “charitable” as used in this chapter, unless expressly indicated not to be charitable by the context in which they are used.
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