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TENNESSEE LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

TENNESSEE


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

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.

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 (Form SS-6001) along with a copy of the organization's bylaws, Articles of Incorporation, most recently filed IRS Form 990, and IRS determination letter to:

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

Information: (615) 741-2555
Web Site: http://sos.tn.gov/charitable/charitable-organizations
Filing Fee: $50

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 form (SS-6042). Refer to the Department of State's website for details and answers to frequently asked questions.

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 (Form SS-6039) within 30 days after the end of each fiscal quarter. These reports are filed at the same address listed above.

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

3.Tennessee Charitable Organizations Division

a. Form: SS-6007 (Charitable Organization Registration Renewal)
Due Date: 6 months after end of fiscal year

Tennessee Department of State
Charitable Solicitations Division
312 Rosa L. Parks Avenue
6th Floor, William R. Snodgrass Tower
Nashville, TN 37243-0308

Information: (615) 741-2555
Web Site: http://sos.tn.gov/charitable/charitable-organizations
Filing Fee: $80-$240 (depending on gross revenues)

If gross revenues under $49,000: Filing Fee = $80 
If gross revenues $49,000-$99,999: Filing Fee = $120
If gross revenues $100,000-$249,999: Filing Fee = $160
If gross revenues $250,000-$499,999: Filing Fee = $200
If gross revenues above $500,000: Filing Fee = $240

Notes: The charitable organization registration renewal may also be filed online at: sgssos.tn.gov/Login.aspx

b. Form: SS-6002 (Summary of Financial Activities)
Due Date: 6 months after end of fiscal year

Tennessee Department of State
Charitable Solicitations Division
312 Rosa L. Parks Avenue
6th Floor, William R. Snodgrass Tower
Nashville, TN 37243-0308

Information: (615) 741-2555
Web Site: http://sos.tn.gov/charitable/charitable-organizations
Filing Fee: $0

Notes: A copy of the organization's filed IRS Form 990 and any other forms filed with the IRS must be submitted with this form.

Those organizations receiving more than $500,000 in gross revenues during its fiscal year must submit an audited financial statement.

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.