Tennessee State Fundraising Registration

Resources for charities, businesses, professional fundraisers, and individuals conducting fundraising activities

 

Tennessee Nonprofit & Fundraising Company Licenses

Labyrinth provides the state fundraising regulations below as a guide to help you apply for and maintain your ability to fundraise. Need help? We can manage your state registrations for you. Contact us today to learn more.


Tennessee defines requirements for:

•  Charitable Organization Registration

•  Commercial Co-Venturer Registration

•  Professional Fundraiser Registration

•  Individual Nonprofit & Fundraising Licenses

•  Charitable Gift Annuity Registration


Need a different state? Visit our 50-state Compliance Guide


Company Licenses

Tennessee Nonprofit & Fundraising Company Licenses

Tennessee Charitable Gaming Licenses

Game Type:

Raffles, reverse raffles, cakewalks, and cakewheels.

Agency:Tennessee Secretary of State - Division of Charitable Solicitations and Gaming
Organization Age Requirement:

5 years of continuous existence in Tennessee.

Age Restrictions:

Participants must be at least 18 years old.

Prize Limits:

The maximum raffle prize for a single location event is $250,000, although real property prizes are exempt from this limitation. Multiple location event prizes are limited to $150,000.

Law:

TN Code § 3-17-101 et seq.

Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Agency:Tennessee Secretary of State - Division of Charitable Solicitations and Gaming
Form:

Form SS-6069: Annual Gaming Event Application

Agency Fee:

$10

Notes:

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.

Registration Renewal

Agency:Tennessee Secretary of State - Division of Charitable Solicitations and Gaming
Form:

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

Agency Fee:

$10

Due:

Annually by January 31.

Tennessee Charitable Gift Annuity Registration

Agency:Tennessee Department of Commerce and Insurance
Law:

TN Code § 56-52-101 through TN Code § 56-52-111

Foreign Qualification is Prerequisite:Not Set
Audit Requirements:

The submitted financial statements must either be audited by an independent CPA or attested to by two officers of the company.

Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Charitable Gift Annuity Application Packet

Agency Fee:

$675

Notarize:Required
Notes:

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.

Registration Renewal

Form:

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

Agency Fee:

$100

Due:

Annually by March 1.

Notes:

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.

Tennessee Charitable Organization Registration

Agency:Tennessee Secretary of State - Division of Charitable Solicitations and Gaming
Law:

Tennessee Code Annotated §48-101-501 and following

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Automatic Exemption

Exemption Eligible Organizations:
  • 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
Law:

Tenn. Code Ann. § 48-101-502

Registration to Obtain Exemption

Exemption Eligible Organizations:

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

Filing Method:

Online

Agency Fee:

$0

Notes:

Charities must register within 30 days if they exceed $50,000 in contributions.

Renewal to Maintain Exemption

Exemption Eligible Organizations:

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

Filing Method:

Online

Agency Fee:

$0

Due:

Annually within 6 months of the organization's fiscal year end.

Initial Registration

Filing Method:

Online

Agency Fee:

$10

Turnaround:

1 month

Notes:
  • 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.
Before you Apply:

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.
How to Apply:

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.
Required Attachments:

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

Registration Renewal

Filing Method:

Online

Agency Fee:

$10

Due:
  • Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, then file by June 30.
  • There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
Due Date Extension:

Due dates can be extended for 150 days beyond the original due date by submitting a request for extension through the online portal. A copy of IRS form 8868 must be included when requesting an extension.

Penalties:

There is a late fee of $10 for each month that passes after the due date.

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

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

Contract Filing

Agency Fee:

$0

Due:

Charities must submit copies of every contract they have with professional fundraisers, fundraising counsels, and commercial co-venturers during initial charitable registration and during charitable registration renewal.

Financial Reporting
Quarterly Financial Report

Filing Method:

Online

Agency Fee:

$0

Due:

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

Notes:

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

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

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

Cancellation

Filing Method:

Onlnie

Agency Fee:

$0

Notes:

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.

Required Attachments:
  • Most recent IRS Form 990 or financial documentation

Tennessee Commercial Co-Venturer Registration

Not required



Commercial Co-venturer licensure is not required on the State level in Tennessee.

Tennessee does not currently have a traditional registration requirement for commercial co-venturers, but they may need to follow other regulations before and after fundraising events.

Tennessee Fundraising Counsel Registration

Not required



Fundraising Counsel licensure is not required on the State level in Tennessee.

Tennessee no longer requires fundraising counsels to register.

More information: Tennessee Secretary of State - Division of Charitable Solicitations and Gaming

"Professional solicitor" means any person who, for a financial or other consideration, solicits contributions for, or on behalf of, a charitable organization, whether such solicitation is performed personally or through such person's agents, servants or employees or through agents, servants or employees specially employed by or for a charitable organization, who are engaged in the solicitation of contributions under the direction of such person, or a person who plans, conducts, manages, carries on or advises a charitable organization in connection with the solicitation of contributions. Any independent marketing agent or entity to whom a professional solicitor assigns fund raising or solicitation responsibilities shall be deemed to be a professional solicitor for purposes of this part. A salaried officer or permanent employee of a charitable organization is not deemed to be a professional solicitor. However, any salaried officer or employee of a charitable organization that engages in the solicitation of contributions for compensation in any manner for more than one (1) charitable organization is deemed a professional solicitor. A professional solicitor does not include an attorney, investment counselor, or banker who in the conduct of such person's profession advises a client. See T.C.A. §48-101-501(7).

Tennessee Professional Solicitor Registration

Agency:Tennessee Secretary of State - Division of Charitable Solicitations and Gaming
Foreign Qualification is Prerequisite:Not Set
Bond Requirements:

$25,000

Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Form SS-6003: Application for Registration of a Professional Solicitor

Agency Fee:

$10

Original Ink:Not required
Notarize:Not required
Before you Apply:
  • List the other states where applicant solicits contributions
Required Attachments:
  • Attach a list of corporate officers and directors of the corporation, or unincorporated association; each partner in the partnership; or owner in sole proprietorship.
    • Include each person's name, position title, and address
  • Attach a copy of the contract(s) with charitable organizations for which you will be soliciting contributions in Tennessee, signed by one (1) official of the charitable organization and one (1) officer of the professional solicitor.

Registration Renewal

Form:

Form SS-6003: Application for Registration of a Professional Solicitor (Renewal)

Agency Fee:

$10

Due:

Annually by December 31.

Contract Filing

Form:

Form SS-6020: Professional Solicitor Campaign Notice

Agency Fee:

$0

Due:

File a solicitation campaign notice before beginning a new campaign.

Financial Reporting

Form:

Form SS-6022: Summary of Financial Activities for a Campaign

Agency Fee:

$0

Due:

Within 90 days after a campaign has ended and within 90 days after the end of the fiscal year for campaigns lasting more than a year.

Notarize:Required

Individual Licenses

Tennessee Individual Nonprofit & Fundraising Licenses

Tennessee Individual Professional Fundraiser Registration

Not required



Professional Solicitor licensure is not required on the State level in Tennessee.

Solicitors who are not employed by a professional fundraising firm but operate independently may be required to register. Employees of professional fundraising firms are generally not required to register as an individual solicitor in Tennessee.



Learn about fundraising in other jurisdictions: