At a Glance

Tennessee nonprofits must complete five critical annual filings to maintain legal and tax-exempt status: IRS Form 990, Tennessee Annual Report, Charitable Solicitation Registration renewal, sales tax exemption maintenance, and state-specific requirements. Missing these deadlines can result in penalties, loss of tax-exempt status, or administrative dissolution.

Introduction

Running a Tennessee nonprofit comes with serious responsibilities, especially when it comes to maintaining your legal status. Each year, you must navigate a series of crucial filings to keep your organization compliant with both state and federal regulations. Falling behind on these obligations can result in penalties, loss of tax-exempt status, or even administrative dissolution.

For this reason, understanding exactly what you need to file—and when—is absolutely essential. In this step-by-step guide, we’ll walk you through the five critical filings every Tennessee nonprofit must complete: IRS Form 990, Tennessee Annual Report, Charitable Solicitation Registration, Sales Tax Exemption maintenance, and other state-specific requirements.

By following this roadmap, you’ll ensure your organization remains in good standing and can continue focusing on what truly matters—your mission and the communities you serve. Let’s dive into these requirements to keep your nonprofit legally sound and operationally strong!

Step 1: File IRS Form 990

The IRS Form 990 serves as your nonprofit’s annual financial report card. Filing this form correctly and on time is crucial to maintaining your tax-exempt status, regardless of your organization’s size.

Determine which version of Form 990 to file

The version of Form 990 your organization must file depends primarily on your annual gross receipts and total assets:

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF: Required for all private foundations, regardless of financial status

Remember that churches and certain church-related organizations, among others, are excepted from the Form 990 filing requirement; see IRS guidance on who must file Form 990. Also note that most organizations exempt under section 501(a) must file an annual return; review the IRS annual filing and forms overview to determine your filing obligation based on your organization’s status.

Understand the filing deadline

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends; see the IRS return due dates for exempt organizations. Thus, organizations with a December 31 year-end must file by May 15, while those with a June 30 year-end must file by November 15. If the due date falls on a weekend or legal holiday, the deadline extends to the next business day. Failure to file on time can result in penalties of $20 per day (with higher per-day and maximum penalties possible for larger organizations); see IRS penalties for failure to file. Moreover, if your organization fails to file any version of Form 990 for three consecutive years, the IRS will automatically revoke your tax-exempt status; see the IRS annual filing and forms page.

Avoid common mistakes with Schedule B

One frequent mistake involves Schedule B (Schedule of Contributors). All organizations must either complete Schedule B or certify they’re not required to attach it. However, pursuant to Internal Revenue Code Section 6104, non-private foundations are not required to disclose contributor names or addresses in the public disclosure copy of their return. Make sure all required parts are fully completed with accurate information, as the IRS may consider an incomplete return as never filed—potentially triggering substantial penalties.

• Filing incomplete returns with missing schedules
• Math errors that don’t balance between forms
• Missing signatures from authorized officers
• Including unnecessary personal identifying information

Know when to file Form 8868 for extensions

If you need more time, IRS Form 8868 allows for an automatic 6-month extension. This extension must be filed by your original due date and applies to most 990 forms except the 990-N.

Important considerations for extensions:

• Only one 6-month extension is allowed per tax year
• Filing an extension does not extend the time for paying any taxes due
• Interest and penalties may apply to unpaid taxes even with an extension

Remember that extensions must be filed separately from your tax return rather than attached to it when you ultimately file. The final deadline after all extensions would be November 15 for calendar-year organizations. For details, see IRS guidance on extensions of time to file.

Step 2: Submit the Tennessee Annual Report

Beyond federal requirements, the Tennessee Secretary of State requires every nonprofit to file an Annual Report to maintain active status within the state. This critical filing confirms your organization’s information and ensures continued legal operation in Tennessee. Missing this deadline can trigger administrative dissolution, making timely submission essential for maintaining good standing.

Locate your control number

To begin the filing process, you’ll need your Tennessee Secretary of State control number—a unique identifier assigned to your nonprofit. This number is essential for accessing your organization’s records. You can find this control number by visiting the Tennessee Business Services account setup page and using the entity search function. The control number appears prominently in your organization’s record and is required for all Annual Report submissions.

Filing online vs. by mail

You have two options for submitting your Annual Report:

First, you can file online through the Tennessee Charity and Business Filing System (TNCaB). Before filing, you must create a TNCaB account. Once logged in, select “Business Filings,” then “File Annual Report,” and search for your organization using your control number. The system will guide you through verifying and updating your information.

Alternatively, you may file by mail. After completing the online form, select “Mail in Check” as your payment method, print the generated voucher, and mail it with your payment to the Tennessee Secretary of State’s office.

What information to update or verify

During filing, you must verify and update several key pieces of information:

• Principal and/or mailing address
• Officer/director information (including names and addresses)
• Number of members/managers (for LLCs)
• NAICS codes (if changed)

For nonprofits specifically, you must confirm the names and addresses of all officers and directors. If you need to update your registered agent information, you can do so during this process—but note that changes to your registered agent or office may incur an additional fee. We help nonprofits track these update requirements and ensure all officer information remains current with the state.

Understanding the fee structure

The standard filing fee for the Tennessee Annual Report is $20. When filing online, a small service fee may apply. For mail filings, make your check or money order payable to the “Tennessee Secretary of State.”

All payments must be received before your report is considered complete. Online filers will see their completed report under “Completed Filings” once processed, while mail-in payments will show as “pending” until the check is processed via the Tennessee filing portal.

Critical deadlines and consequences

Your Annual Report deadline falls on the first day of the fourth month after the end of your fiscal year. For example, if your fiscal year ends December 31, your report is due by April 1.

Although Tennessee doesn’t charge late fees for overdue Annual Reports, the consequences are nevertheless serious. If your report is not filed, the state will issue a notice of pending dissolution or revocation, after which you have 60 days to comply. Once dissolved, your nonprofit loses its legal standing, tax exemptions, and ability to operate legitimately in Tennessee. We recommend setting up tracking systems to monitor these deadlines across all jurisdictions where your organization operates.

Step 3: Renew Charitable Solicitation Registration

Most Tennessee nonprofits that solicit contributions must maintain an active charitable solicitation registration with the Division of Charitable Solicitations and Gaming. This third critical filing ensures transparency in fundraising activities and protects donors.

Who must register and who is exempt

Several categories of organizations are automatically exempt from registration requirements, including:

• Bona fide religious institutions
• Educational institutions and their supporting organizations
• Volunteer fire departments and rescue squads
• Hospitals and nursing homes
• Political parties, candidates, and Political Action Committees

Furthermore, organizations that receive less than $50,000 in gross contributions from the public during a fiscal year may qualify for an exemption. These organizations must still file an exemption request annually. For details, see the Tennessee Division of Charitable Solicitations FAQs.

Required documents and signatures

When renewing your charitable solicitation registration, you must submit:

• Completed renewal application form
• Annual Summary of Financial Activities
• Public disclosure copy of IRS Form 990, 990-EZ, or 990-N (if required to file with the IRS)
• Audited financial statement (if required under state law based on your organization’s revenue)

The renewal application must be signed by two authorized officers, one of whom must be the Chief Fiscal Officer; see the Tennessee Charitable Solicitations FAQs. Importantly, pursuant to Internal Revenue Code Section 6104, you are not required to disclose contributor names or addresses (Schedule B information) in the public disclosure copy; see the IRS annual filing and forms page.

Fee structure based on revenue

Renewal fees are calculated based on your organization’s gross revenue:

• $0.00–$50,000.00: $0.00 (exempt status)
• $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 and above: $240.00

Late filings can incur a penalty of $25 per month or portion thereof; charities under $50,000 in gross revenue are not assessed late fees. Refer to the Tennessee Division of Charitable Solicitations FAQs for current details.

Deadlines and extension options

Your charitable solicitation registration renewal is due by the last day of the sixth month after your fiscal year ends. Consequently, if your fiscal year ends on December 31, your renewal deadline is June 30. In case you need more time, the Secretary of State may grant a 90-day extension upon request, during which your previous registration remains valid. Additionally, if the IRS has granted you an extension for filing your Form 990, you can request a second extension of up to 60 days by providing proof of the IRS extension.

Quarterly reporting for new organizations

During their first year of operation, newly registered charitable organizations must submit quarterly financial reports. These reports are due within 30 days after the end of each quarter of your current fiscal year. Likewise, any charitable organization that solicits and receives contributions exceeding $25,000 for disaster-related purposes in Tennessee must file quarterly financial reports until all funds are expended; the first report is due on the last day of the third month following the start of solicitations.

Failing to maintain proper charitable solicitation registration can result in significant penalties and potentially affect your organization’s ability to fundraise legally in Tennessee.

Step 4: Maintain Sales Tax Exemption

Maintaining your sales tax exemption is a simpler process compared to other annual filings, as Tennessee has implemented an automatic renewal system for nonprofit organizations.

Automatic renewal process

Unlike many states that require renewal applications, Tennessee handles nonprofit sales tax exemption renewals automatically. Every fourth year, the Tennessee Department of Revenue reissues exemption certificates to all current exemption holders without requiring a new application. This renewal occurs before your current exemption certificate expires, ensuring continuity of your tax-exempt status. The Department mails these renewed certificates directly to your organization’s address on file.

Keeping organization info up to date

To ensure you receive your renewed exemption certificate, it’s essential to maintain current contact information with the Department of Revenue. If your organization relocates or changes its mailing address, promptly update this information with the Department.

When to contact the Department of Revenue

You should contact the Tennessee Department of Revenue promptly if:

• You haven’t received your renewed certificate in a timely manner
• Your organization has changed its physical location
• You have questions about state tax obligations or the exemption process

It’s worth noting that while nonprofits enjoy exemption on purchases for their own use and consumption, this exemption doesn’t extend to sales tax collection. If your organization sells taxable products or services in Tennessee, you must register to collect and remit sales tax on these transactions.

Step 5: Stay Compliant with State-Specific Rules

Beyond the core filings, Tennessee nonprofits face several additional compliance requirements that vary based on your organization’s activities.

Maintain a Tennessee registered agent

Every nonprofit must designate a registered agent with a physical address in Tennessee. This individual or entity receives legal documents and official communications on your behalf. Maintaining a current registered agent is essential—their absence could result in missed legal notices or even default judgments against your organization. You can update your registered agent information during your annual report filing process. We handle registered agent updates as part of our corporate filing services, ensuring these critical changes are properly documented with the state.

File Collection Receptacle Reports if applicable

Organizations operating donation bins (“collection receptacles”) must submit an annual report by July 1st. This report must include:

• A list of all maintained collection receptacles
• Notarized written permission from property owners
• Updated information within 14 days of any new bin placement or location change

Each receptacle must display clear signage with your organization’s name, address, phone number, email, and charitable purpose on two sides, including the front.

Know when to file disaster-related financial reports

Nonprofits (except religious institutions) that collect over $25,000 for Tennessee disaster relief must file quarterly financial reports with the Secretary of State. These reports must detail all funds raised and spent, continuing until all funds are expended. The first report is due on the last day of the third month after fundraising begins. Reports are required only for officially declared disasters within Tennessee—those declared by the Governor, TEMA, or FEMA.

How to cancel or reinstate your registration

If administratively dissolved, you can apply for reinstatement as provided in Tenn. Code Ann. § 48-64-203. Once approved, reinstatement retroactively restores your status as if dissolution never occurred.

Conclusion

Maintaining compliance with Tennessee’s nonprofit annual filing requirements demands attention to detail and adherence to specific deadlines. Throughout this guide, you’ve learned the five essential steps required to keep your nonprofit in good standing with both federal and state authorities.

Compliance begins with your IRS Form 990 filing, which protects your federal tax-exempt status. Subsequently, your Tennessee Annual Report confirms your organization’s continued existence within the state system. Additionally, most nonprofits must renew their Charitable Solicitation Registration to legally fundraise, while sales tax exemption maintenance happens automatically every four years. Finally, addressing state-specific requirements like registered agent designation and special reporting obligations completes your annual compliance responsibilities.

Missing deadlines or failing to file required documents can result in serious consequences. For instance, three consecutive years without filing Form 990 leads to automatic revocation of your tax-exempt status. Similarly, neglecting your Annual Report can trigger administrative dissolution after notice.

Your organization’s mission depends on maintaining proper legal status. Therefore, creating a compliance calendar that tracks all deadlines becomes essential for your nonprofit’s continued operation. Many organizations find it helpful to set reminders 30–60 days before each deadline, allowing ample time for document preparation. We help nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies. Our tracking systems organize filing details, reminders, and agency correspondence to ensure consistent adherence to all requirements.

Remember that regulations change periodically. Consequently, staying connected with the Tennessee Secretary of State (615-741-2286, sos.tn.gov) and regularly checking the IRS website helps ensure you remain aware of any updates to filing requirements or procedures.

Proper annual filing management frees your nonprofit to focus on what truly matters—serving your community and fulfilling your mission. After all, your organization’s legal compliance provides the foundation upon which all your charitable work stands.

Frequently Asked Questions