At a Glance

Most nonprofits that solicit charitable contributions in Tennessee must register with the Secretary of State unless an exemption applies. The registration requires submitting an online application with your IRS Form 990, paying a $50 fee (waived for organizations receiving less than $50,000 annually), and renewing annually by the last day of the sixth month after your fiscal year ends.

Starting your nonprofit journey is exciting, but navigating the regulatory requirements can feel overwhelming. Fortunately, completing your charity registration in Tennessee doesn’t have to be complicated. The state’s charitable solicitation process has clear guidelines and deadlines, though managing compliance across multiple states can quickly become complex. Whether you’re seeking your first nonprofit license or renewing an existing one, understanding the proper steps—or working with experienced compliance specialists—will save you time, money, and potential legal headaches.

This step-by-step guide will walk you through exactly what you need to do to register properly in Tennessee, from gathering the right documentation to submitting your application and maintaining ongoing compliance. We’ll break down complex requirements into manageable tasks so you can focus on what matters most – your mission and the communities you serve.

Understand Tennessee’s Charitable Solicitation Law

Before you start fundraising in Tennessee, understanding the state’s charitable solicitation laws is crucial. These regulations establish who must register, what activities qualify as charitable solicitation, and how to maintain compliance with current requirements.

What qualifies as charitable solicitation

Tennessee law defines charitable solicitation broadly to include requests for contributions made to benefit a charitable organization or purpose. This can encompass a variety of fundraising methods, including:

• Direct mail campaigns
• Email and social media fundraising
• Telephone solicitations
• Grant applications
• Fundraising events
• Sale of goods where proceeds benefit charity

Notably, even if only a portion of proceeds goes to charitable purposes, your activity may still qualify as charitable solicitation. For example, if your business advertises that a percentage of sales will benefit a charitable cause, this constitutes charitable solicitation under Tennessee law.

Furthermore, charitable solicitation registration can apply even if your organization is not physically located in Tennessee—if you’re soliciting donations from Tennessee residents, registration requirements may apply.

Who needs to register

Most organizations soliciting charitable contributions in Tennessee must register with the Tennessee Secretary of State (their website) Division of Charitable Solicitations and Gaming unless they qualify for an exemption. This includes:

• 501(c)(3) nonprofits
• Religious organizations conducting secular fundraising
• Educational institutions (with certain exemptions)
• Organizations using professional fundraisers
• Out-of-state organizations soliciting from Tennessee residents

However, certain organizations may qualify for exemption from registration requirements, including:

• Churches and integrated auxiliaries soliciting solely for religious purposes
• Organizations receiving less than $50,000 in gross contributions annually
• Educational institutions accredited by recognized accrediting agencies and certain supporting organizations
• Volunteer fire departments and rescue squads

If you’re unsure about your charity registration status, consulting with a nonprofit compliance specialist can help determine your organization’s requirements and ensure accurate filings from the start.

Recent legal updates you should know

Tennessee has implemented or clarified several important requirements that organizations should be aware of:

1. Commercial co‑venture filings: For each charitable sales promotion conducted with a commercial co‑venturer, charities must file a copy of the written agreement at least five business days before the promotion begins using the Notice of Charitable Sales Promotion (Form SS‑6086) with the Secretary of State.
2. Renewal fees: Renewal filing fees are based on gross revenue. For renewal dates on or before June 30, 2025, most paid tiers are $10 (organizations under $50,000 pay $0). For renewal dates on or after July 1, 2025, fees are tiered from $0 to $240 depending on gross revenue.
3. Late fees: For renewal dates on or before June 30, 2025, the late fee is $10 per month. For renewal dates on or after July 1, 2025, the late fee is $25 per month.

Staying current with these evolving requirements is essential for achieving compliance. Organizations that fail to comply with registration requirements may face penalties including fines, fundraising restrictions, or legal action. Many nonprofits find that professional compliance services help them track changing regulations and avoid costly oversights.

Understanding Tennessee’s charitable solicitation laws forms the foundation of your compliance strategy. Once you’ve determined that your organization needs to register, you can begin preparing the necessary documentation for the registration process.

Step 1: Prepare Your Nonprofit for Registration

After determining that your organization needs to register, proper preparation will significantly streamline your Tennessee charitable solicitation registration process. Gathering the right documents and verifying your status beforehand can prevent delays and ensure accurate filings.

Gather your IRS Form 990

The foundation of your Tennessee registration package is your IRS Form 990. The Secretary of State requires you to:

• Submit only the public disclosure copy of your Form 990 (do not send password-protected documents)
• Include Form 990 if your organization has completed an accounting year and is required to file with the IRS
• Complete a Summary of Financial Activities within the application if you’ve finished an accounting year but don’t file a 990
• Provide an audited financial statement if your gross revenue exceeds $1,000,000 for initial registration (excluding grants from government agencies and 501(c)(3) private foundations)

Navigating Form 990 requirements is often the most challenging aspect of charitable solicitation registration. Many nonprofits struggle to determine which version of Form 990 they need to submit. Generally, your annual gross receipts and total assets determine whether you file Form 990-N, 990-EZ, or the full Form 990. Working with experienced specialists can help ensure you submit the correct documentation the first time.

Ensure your nonprofit is in good standing

Being “in good standing” with Tennessee authorities is important. This status confirms that your organization has filed required formation or registration documents with the Secretary of State, submitted required annual reports, and paid applicable fees, taxes, and penalties.

If your organization is formed or registered to do business in Tennessee, maintaining a commercial registered agent with a physical Tennessee street address is required for ongoing corporate compliance. This individual or service receives legal documents and official correspondence on behalf of your organization.

If you’re concerned about your standing status or need help with charity registration requirements, professional compliance services can conduct a comprehensive audit of your current status and help resolve any issues promptly.

Check if you qualify for exemption

Certain organizations may qualify for exemption from Tennessee’s charitable solicitation requirements. Your nonprofit is likely exempt if:

• You receive less than $50,000 in gross contributions from the public during your fiscal year

Additionally, bona fide religious institutions, certain educational institutions, volunteer fire departments, rescue squads, hospitals, and nursing homes typically qualify for exemption.

Exempt organizations must still file an Exemption Request (renewal) annually, which is due six months after your fiscal year ends. If your organization later exceeds the $50,000 threshold, you must register.

Remember that once you’ve prepared these materials, you’re ready to move forward with the actual registration process through Tennessee’s online system. Thorough preparation at this stage helps ensure a smooth application experience and accurate compliance from the beginning.

Step 2: Complete the Initial Registration Process

Now that you’ve prepared your documents, it’s time to navigate Tennessee’s online registration system for your charitable solicitation registration. Tennessee offers a streamlined digital process that, while comprehensive, can be completed efficiently with the right approach and attention to detail.

Create an account with the Tennessee Secretary of State

The initial registration for charitable solicitation in Tennessee must be filed online through the Tennessee Charitable Registration System (TNCaB). To begin this process:

1. Visit the Secretary of State’s website and click on the “Create Account” tab
2. Enter your contact information and select “Next”
3. Check your email for verification instructions (note that the verification link expires after 24 hours)
4. Set up your password following the link in the email
5. Return to the login page and enter your username (email address) and password

Once logged in, you’ll need to navigate to the filings area to access charitable registration options.

Fill out the online registration form

After accessing the system, you’ll need to complete the online registration application with meticulous attention to detail:

• The form requires signatures from two authorized officers, one of whom must be your Chief Fiscal Officer
• Include your organization’s initial $50 registration fee unless you qualify for exemption
• Organizations receiving less than $50,000 in gross contributions may qualify for exemption from the filing fee

While completing the form, pay particular attention to financial sections. Organizations that have completed an accounting year and exceed $1,000,000 in revenue (excluding government and private foundation grants) must provide an audited financial statement with the application. For organizations managing registrations in multiple states, professional compliance services can help ensure consistency and accuracy across all filings.

Upload required documents

The Tennessee Secretary of State requires several supporting documents with your initial registration:

• IRS Form 990 (if you’ve completed an accounting year and are required to file one)
• Articles of Incorporation and bylaws
• IRS determination letter granting tax-exempt status or application for tax-exempt status
• Audited financial statement (if gross revenue exceeds $1,000,000 for initial registration, excluding certain grants)

When uploading your Form 990, remember these crucial guidelines:

• Submit only the public disclosure copy
• Do not submit password-protected documents
• Schedule B donor information is not required for registration in Tennessee

All documents submitted become public records available for inspection. Consequently, ensuring proper redaction of sensitive information is essential before submission.

Payment may be submitted online via credit card or e-check, or by mail with checks payable to the Tennessee Secretary of State as directed in the online system.

After submission, monitor your email for any follow-up requests from the state. Prompt responses to inquiries help ensure your charitable solicitation registration is processed without unnecessary delays. Once approved, you can begin legally soliciting contributions throughout Tennessee while maintaining ongoing compliance requirements.

Step 3: Submit Required Agreements and Disclosures

Beyond basic registration, Tennessee requires additional filings for specific fundraising activities. Meeting these requirements is vital for maintaining proper charitable solicitation registration status and avoiding compliance gaps.

Charitable sales promotion agreements

Charitable organizations must file a copy of each commercial co‑venture (charitable sales promotion) agreement with the Secretary of State at least five business days before the promotion begins using the Notice of Charitable Sales Promotion form (SS‑6086).

Donation bin location disclosures

Organizations that place donation bins (collection receptacles) for clothing or household items must meet labeling and permission requirements. All donation bins must display permanent signage on at least two sides, including the front, with your organization’s:

• Name
• Address
• Phone number
• Email address
• Statement of charitable purpose

Additionally, you must secure notarized permission from property owners or leaseholders before placing bins. Tennessee also requires an annual Collection Receptacle Annual Report and updated reports when locations change; due dates are typically July 1 annually, with updates due within 14 days of any placement, change, or removal.

Deadlines and timing for submissions

Timing is crucial for maintaining compliance in Tennessee:

• Commercial co‑venture agreements: File at least five business days before the promotion begins
• Donation bin reports: Submit annually by July 1; file an updated list within 14 days whenever placing a new bin or changing/removing an existing bin location
• Catastrophic illness trusts: Provide notice before soliciting and file annual accounting on the trust’s anniversary

Organizations managing multiple charitable solicitation requirements across different states often find that specialized compliance services provide valuable deadline tracking and proactive renewal management to prevent costly oversights.

Step 4: Renew Annually and Stay Compliant

Maintaining your Tennessee charitable solicitation registration requires annual renewal and ongoing attention to changing regulations. Staying on top of these requirements protects your organization’s ability to fundraise legally.

How to renew using IRS Form 990

Each renewal must include:

• A completed renewal application
• Your IRS Form 990, 990‑EZ, or 990‑N (public disclosure copy only) for the most recently completed accounting year, if required to file with the IRS
• Audited financial statements if revenue exceeds $500,000 (excluding government grants and certain private foundation grants)

Your renewal is due by the last day of the sixth month after your fiscal year end. Extensions may be granted: a first extension of up to 90 days for good cause, and a second extension of 60 days if you provide proof of an IRS extension (Form 8868).

Avoiding common renewal mistakes

Late submissions incur penalties based on your renewal date:

• For renewal dates on or before June 30, 2025: $10 per month
• For renewal dates on or after July 1, 2025: $25 per month

Organizations receiving less than $50,000 in contributions qualify for fee exemptions but must still file on time.

False or misleading statements in your renewal can result in civil penalties up to $5,000. Trustees managing catastrophic illness trusts face additional requirements, including an annual accounting of all revenue and expenditures. Professional compliance services can help organizations track renewal deadlines and ensure accurate, timely submissions to avoid these penalties.

Track changes in state requirements

Tennessee periodically updates its charitable solicitation regulations. Organizations should monitor the Secretary of State’s website for announcements about amended regulations and requirements. For nonprofits operating across multiple states, staying current with evolving requirements in each jurisdiction can be particularly challenging.

The investment of time and resources into proper registration ultimately protects your organization’s reputation and legal standing. Rather than viewing these requirements as mere bureaucratic hurdles, consider them opportunities to demonstrate transparency and accountability to your donors and the communities you serve. Your mission deserves protection through proper nonprofit license processes, allowing you to focus on what truly matters – making a positive impact through your charitable work. Whether you manage requirements internally or work with experienced specialists, maintaining accurate registrations ensures your organization can fundraise confidently while staying focused on your mission.

Frequently Asked Questions