Charitable Organizations

The Charitable Solicitations Act requires that charitable organizations which solicit contributions directly or indirectly from, or within, the State of Tennessee register with the division, unless exempt from the registration requirements of the division.   Organizations that are exempt from the registration requirements of the Act include bona fide religious institutions; educational institutions and supporting 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; volunteer fire departments, rescue squads and local civil defense organizations; political parties, candidates, and Political Action Committees; hospitals; and organizations that receive annual contributions less than $30,000 from the public.  Groups that are exempted purely because they receive annual contributions less than $30,000 are required to complete and file an Exemption Request form with the division.

Contribution means the promise or grant of money or property of any kind or value, including the payment or promise to pay in consideration of a sale, performance or show of any kind which is offered in conjunction with the name of the charity, including the sale of sponsorships, advertisements, books, food etc.

Organizations that are required to register must complete and file an Application for Registration, a Summary of Financial Activities, a copy of the organization’s IRS Form 990 if one has been filed, an independent audit if the organizations revenues, excluding grants received from government agencies and private foundations, total more than $500,000, and a $50 filing fee.

Additionally, six months after the end of each fiscal year a registered charitable organization is required to renew its registration by filing an Application to Renew Registration, a Summary of Financial activities, a copy of a completed IRS Form 990 and an independently audited financial statement if the organizations revenues, excluding grants received from government agencies and private foundations, total more than $500,000, and a filing fee.