Notice To All 26 U.S.C. § 501(c)(4), (5) or (6) Organizations

Effective July 1, 2022, these organizations are REQUIRED to report to the Registry of Election Finance expenditures in accordance with T.C.A. § 2-10-105(c)(1) and (h) “during the remainder of an election year and certify the name and address of any person who directly controls such expenditures along with any such person’s evidence of identification as defined in” T.C.A. § 2-10-105(e)(3)(C) IF (1) the organization “expends an aggregate total of at least five thousand dollars ($5,000) in organizational funds, moneys, or credits for communications that expressly contain the name or visually depict the likeness of a state candidate in a primary or general election” and (2) such expenditures or communications “occur within sixty (60) calendar days immediately preceding a primary or general election in which the named or visually depicted candidate appears on the ballot.” Contributions to the organization are expressly NOT REQUIRED to be reported. The word “communication” is defined in the enacting legislation to exclude certain limited types of communication, including communications SOLELY to an organization’s members or employees. Senate Bill 1005/House Bill 1201.

You can find more information about filing these forms here.

All inquiries regarding this matter may be sent to General Counsel Lauren Topping, via email at Lauren.topping@tn.gov or by phone at 615-253-5370. Registry staff will act expeditiously to respond to all such inquiries.