Starting A Nonprofit Organization in Tennessee

Welcome to the registration and compliance page for Tennessee nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Tennessee, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Tennessee.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Tennessee: Initial Filings

1. To Incorporate in Tennessee

Submit Nonprofit Corporation Charter to:

Tennessee Department of State
Corporate Filings
312 Rosa L. Parks Avenue
6th Floor
Nashville, TN 37243-1102

Information: (615) 741-2286
Web Site: http://sos.tn.gov/
Filing Fee: $100

Note: The Nonprofit Corporation Charter may be filed online.

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations – including “self-declaring” organizations that do not file IRS Form 1024-A. For more information about this filing, refer to the IRS website.

3. To Obtain Tennessee Franchise and Excise Tax Exemption

Nonprofit corporations are automatically exempt from Franchise and Excise taxes and need not apply for exemption.

4. To Obtain Sales Tax Exemption

Submit the Application for Registration for exempt entities along with the proper attachments as described in the application's instructions to:

Tennessee Department of Revenue
Taxpayer Services Division
Andrew Jackson Office Building
500 Deaderick Street
Nashville, TN 37242

Information: (615) 253-0600
Web Site: state.tn.us/revenue
Filing Fee: $0

5. To Register with the Charitable Solicitations Division

Nonprofit organizations must register with the Charitable Solicitations division of the Tennessee Department of State before soliciting for contributions by submitting the Application for Registration online along with a copy of the organization's bylaws, Articles of Incorporation, most recently filed IRS Form 990, and IRS determination letter:

Information: (615) 741-2555
Web Site: https://tncab.sos.tn.gov/
Filing Fee: $10

Tennessee Department of State
Charitable Solicitations
312 Rosa L. Parks Avenue
6th Floor
Nashville, TN 37243

Notes: Certain organizations such as religious institutions, educational institutions, organizations that receive less than $50,000 annually, and other organizations are exempt from filing. However, organizations that receive less than $50,000 annually must file an Exemption Request.

Those organizations receiving more than $500,000 in revenues (excluding grants from government entities and private foundations) during their fiscal year must submit an audited financial statement.

New organizations that have not had any fiscal activity at the time of filing will be required to file an unaudited financial report within 30 days after the end of each fiscal quarter. These reports are filed at the same address listed above.

Review the full list of requirements here: https://sos.tn.gov/charities/guides/initial-registration

ANNUAL COMPLIANCE

Annual Filings for Tennessee Nonprofit Organizations

1. Tennessee Department of State

Form: Annual Report
Due Date: First day of the 4th month after end of fiscal year

Tennessee Department of State
Corporate Filings
312 Rosa L. Parks Avenue
6th Floor, William R. Snodgrass Tower
Nashville, TN 37243

Information: (615) 741-2286
Web Site: http://sos.tn.gov/
Filing Fee: $20

Note: If there is a change of Registered Agent, then there is an additional $20 fee.
The annual report may be filed online at: tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

3. Tennessee Charitable Organizations Division

Nonprofit organizations must renew their charitable registration annually with the Charitable Solicitations division of the Tennessee Department of State by submitting the renewal form online along with a summary of financial information, copy of any changes to the organization's bylaws and Articles of Incorporation, a copy of the most recently filed IRS Form 990, and a copy of the IRS determination letter (if not previously supplied):

Information: (615) 741-2555
Web Site: https://tncab.sos.tn.gov/
Filing Fee: $10; $0 if gross revenues $50,000 or less

Tennessee Department of State
Charitable Solicitations
312 Rosa L. Parks Avenue
6th Floor
Nashville, TN 37243

Notes: Applications received after the renewal date will be assessed a $10.00 late fee for each month or portion thereof that the report is late-filed. Certain organizations such as religious institutions, educational institutions, organizations that receive less than $50,000 annually, and other organizations are exempt from filing. However, organizations that receive less than $50,000 annually must file an Exemption Request.

Review the full list of renewal requirements here: https://sos.tn.gov/charities/guides/renewal-registration

EMPLOYMENT FILINGS

Tennessee Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Department of Labor and Workforce Development

Apply for an Employer Account Number by completing the Report to Determine Status.

Tennessee Department of Labor and Workforce Development
220 French Landing Drive
Nashville, TN 37243

Phone: (615)741-2486
Web Site: http://www.tn.gov/workforce

For more information, refer to the Unemployment Insurance Tax page and the Employer Handbook.

STATE STATUTES

Click here for Tennessee state statute information.

TENNESSEE