Form SS-6069: Annual Gaming Event Application

$10

The law allows charities to hold a single gaming event over the course of a year. The application period runs from July 1st through January 31st.

Form SS-6069: Annual Gaming Event Application (Renewal)

$10

Annually by January 31.

Charitable Gift Annuity Application Packet

$675

Charities must maintain a separate reserve fund that contains either 110% of the reserves required by TN Code § 56-52-104(b) or the total amount of donations for outstanding charitable gift annuities.

There is no renewal form, instead send a letter of intent to renew to the department along with the renewal fee.

$100

Annually by March 1.

In addition to renewing the certificate of authority, charities should also submit an annual report within 90 days after the close of their fiscal year.

• Bona fide religious institutions
• An organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on, and which is accredited by a recognized accrediting agency. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. “Educational institution” also includes private foundations soliciting contributions exclusively for such organizations.
• Cooperative scholarship corporations regulated by title 49, chapter 4, part 1
• Volunteer fire departments, rescue squads or local civil defense organizations
• Community fairs, county fairs, district fairs and division fairs, as defined in § 43-21-104, that have been qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1
• Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state election commissions
• Hospitals and nursing homes that are subject to regulation by the Tennessee Department of Health
• Any corporation established by an act of congress of the United States that is required by federal law to submit annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after being fully audited by the department of defense

Tenn. Code Ann. § 48-101-502

Charities with less than $50,000 in gross contributions during the preceding fiscal year & none of their fundraising activities were conducted by professional fundraisers, fundraising counsel, or commercial coventurers. 

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Charities must register within 30 days if they exceed $50,000 in contributions OR if any portion of their fundraising activities are conducted by professional solicitors, fundraising counsel, or commercial coventurers. 

Charities with less than $50,000 in gross contributions during the preceding fiscal year

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$0

Annually by the end of the 6th month after the close of your fiscal year.

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$50

1 month

• The CFO and another officer must sign. Signatures need not be notarized.
• Remember to attach the Summary of Financial Activities form. If your nonprofit registers during its first year, it must file a quarterly financial report.
• Some Tennessee counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Tennessee, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 2 months old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Tennessee Secretary of State - Division of Business Services.
2. Submit an Application for Registration of a Charitable Organization, a quarterly or annual summary of financial activites form, and all required attachments to the Tennessee Secretary of State - Division of Charitable Solicitations and Gaming.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Tennessee. If not required, skip to number 3.
2. File foreign qualification documents with the Tennessee Secretary of State - Division of Business Services.
3. Submit an Application for Registration of a Charitable Organization, a quarterly or annual summary of financial activites form, and all required attachments to the Tennessee Secretary of State - Division of Charitable Solicitations and Gaming.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts

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Fees vary based on gross revenue:

• $0 - $50,000: $0
• $50,000.01 - $99,999.99: $120
• $100,000 - $249,999.99: $160
• $250,000 - $499,999.99: $200
• $500,000 and over: $240

• Annually by the end of the 6th month after the close of your fiscal year. So if your fiscal year ends December 31, then file by June 30.
• Renewals can be filed up to 90 days prior to the due date.

Due dates can be extended for 90 days beyond the original due date by submitting a request for extension through the online portal. A second extension of 60 days is available, and charities must submit a copy of IRS form 8868 when requesting a second extension.

• There is a late fee of $25 for each month that passes after the due date.
• Charities with less than $50,000 in gross revenue will not be assessed late fees. 

• The CFO and another officer must sign. Signatures need not be notarized.
• Remember to attach the Summary of Financial Activities form

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts

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Charities must submit a copy of the written contract between the organization and the commercial coventurer at least 5 days before the initiation of a charitable sales promotion

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Within 30 days after the end of each quarter of the organization's current fiscal year.

• During their first year of operation, newly registered charitable organizations must provide quarterly financial reports to the Secretary of State.

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1-2 business days

Send the state a copy of the short IRS 990 once it is available.

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To close out your registration, submit a Notice of Intent to Cease Solicitations, the most recently filed IRS form 990, and a brief letter of explanation.

• Most recent IRS Form 990 or financial documentation