State filing requirements for Tennessee.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your staff,
officers, volunteers, etc.
from personal liability. Sample articles of incorporation
are available to our clients.
| https://tnbear.tn.gov/ecommerce/filingsearch.aspx |
| Link: | https://tnbear.tn.gov/ecommerce/default.aspx |
| Fee: | $0 (school support organizations exempt) / $102.29 |
| Processing: | 12 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://tnbear.tn.gov/ecommerce/filingsearch.aspx |
| Link: | https://tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx |
| Due: | Annually, within 3 months following your fiscal year end |
| Fee: | $20.46; $40.92 if changing registered agent |
Charity registration
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| Rule: |
Gross receipts of less than $50,000.00
Booster clubs or PTO/PTAs, who at their sole purpose support an educational institution or one of its programs, are exempt from this filing. If official recognition of exemption is required, organizations may send a simple letter stating their purpose and requesting confirmation to the Division of Charitable Solicitations and Gaming. As of July 1, 2014, organizations granted an exemption status pursuant to T.C.A. 48-101-502 (a)(2) are required to file the Exemption Request on an annual basis - due six months after the end of the fiscal year. |
| Link: | https://tncab.sos.tn.gov/ |
| Due: | Annually, within 6 months of fiscal year end |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
| Link: |
https://tncab.sos.tn.gov/
Charitable Organization Quarterly Financial Report* http://sos-tn-gov-files.s3.amazonaws.com/forms/SS-6039.pdf |
| Due: |
Prior to soliciting funds *A newly registered organization in its first year of operation must complete a quarterly financial report at the end of each quarter of its current fiscal year. The report is due within thirty (30) days of the end of each quarter. (unless exempt from filing) |
| Fee: | $10.00; *No fee necessary for quarterly report. |
Required attachments:
|
|
| Link: | https://tncab.sos.tn.gov/ |
| Due: | Annually, within 6 months of fiscal year end |
| Fee: | $10, unless filing another exemption |
Required attachments:
|
|
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form
| In order to become exempt from sales tax in Tennessee, you must submit an application to the Tennessee Department of Revenue. |
| Link: |
Application for Sales and Use Tax Exemption https://www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1306901.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Tax department
Not required for Tennessee.
Raffles (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Link: | https://sos.tn.gov/products/charitable-solicitations-and-gaming/charitable-gaming-faqs |
| Due: | Before event |
| Fee: | $100.00-550.00 |
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