Tennessee Fundraising Licensing
Below, you'll find licensing requirements for a range of fundraising activities. At a glance, you can see requirements, fees, filing instructions, and links to forms for everything from charitable gaming and cause marketing to professional fundraisers and charitable gift annuities.
Make sure your fundraising activities meet the unique requirements of each jurisdiction where you’re soliciting. Feel free to explore, bookmark, and share!
- Jump To:
- Tennessee Nonprofit & Fundraising Company Licenses
- Tennessee Individual Nonprofit & Fundraising Licenses
Company Licenses
Tennessee Nonprofit & Fundraising Company Licenses
Tennessee Charitable Gaming Licenses
Initial Registration
Tennessee Charitable Gift Annuity Registration
Initial Registration
Form: | |
Agency Fee: | $675 |
Notarization Required?: | Required |
Notes: | Charities must maintain a separate reserve fund that contains either 110% of the reserves required by TN Code § 56-52-104(b) or the total amount of donations for outstanding charitable gift annuities. |
Registration Renewal
Form: | There is no renewal form, instead send a letter of intent to renew to the department along with the renewal fee. |
Agency Fee: | $100 |
Due: | Annually by March 1. |
Notes: | In addition to renewing the certificate of authority, charities should also submit an annual report within 90 days after the close of their fiscal year. |
Tennessee Charitable Organization Registration
Agency: | Tennessee Secretary of State - Division of Charitable Solicitations and Gaming |
Law: | |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | No |
Automatic Exemption
Exemption Eligible Organizations: |
|
Law: |
Registration to Obtain Exemption
Exemption Eligible Organizations: | Charities with less than $50,000 in gross contributions during the preceding fiscal year & none of their fundraising activities were conducted by professional fundraisers, fundraising counsel, or commercial coventurers. |
Filing Method: | |
Agency Fee: | $0 |
Notes: | Charities must register within 30 days if they exceed $50,000 in contributions OR if any portion of their fundraising activities are conducted by professional solicitors, fundraising counsel, or commercial coventurers. |
Renewal to Maintain Exemption
Exemption Eligible Organizations: | Charities with less than $50,000 in gross contributions during the preceding fiscal year |
Filing Method: | |
Agency Fee: | $0 |
Due: | Annually by the end of the 6th month after the close of your fiscal year. |
Initial Registration
Filing Method: | |
Agency Fee: | $10 |
Turnaround: | 1 month |
Original Ink: | Not required |
Notarization Required?: | Not required |
Notes: |
|
Before you Apply: | Domestic Applicants:
Foreign Applicants:
|
How to Apply: | Domestic Applicants:
Foreign Applicants:
|
Required Attachments: |
|
Registration Renewal
Filing Method: | |
Agency Fee: | $10 |
Due: |
|
Due Date Extension: | Due dates can be extended for 90 days beyond the original due date by submitting a request for extension through the online portal. A second extension of 60 days is available, and charities must submit a copy of IRS form 8868 when requesting a second extension. |
Original Ink: | Not required |
Notarization Required?: | Not required |
Penalties: |
|
Notes: |
|
Required Attachments: |
|
Contract Filing
Form: | |
Filing Method: | Mail or Email |
Agency Fee: | $0 |
Due: | Charities must submit a copy of the written contract between the organization and the commercial coventurer at least 5 days before the initiation of a charitable sales promotion |
Financial Reporting
Filing Method: | |
Agency Fee: | $0 |
Due: | Due by the last day of the 24th month following the commencement of solicitations |
Notes: | Any charitable organization, other than a bona fide religious institution, that solicits and receives contributions exceeding $25,000 for a charitable purpose related to a disaster in this state and that does not expend all contributions received within 2 years of the commencement of solicitations shall file a report with both the secretary of state and the attorney general and reporter detailing both the timing and anticipated placement for the expenditures of the remaining funds. This report must be filed by the last day of the twenty-fourth month following the commencement of solicitations. A charitable organization may request an exemption from the requirements of this subsection (c) from the secretary of state and the attorney general and reporter; however, both the secretary of state and the attorney general and reporter must first approve the request. |
Financial Reporting
Quarterly Financial Report
Filing Method: | |
Agency Fee: | $0 |
Due: | Within 30 days after the end of each quarter of the organization's current fiscal year. |
Notes: |
|
Reinstatement
Not required
Formal reinstatement is not required. Charities wishing to renew a lapsed registration should submit a renewal filing, financials for each year not registered, and the applicable fees (renewal + late fees). Attach copies of organizing documents, bylaws, IRS determination letter(s), etc. that have changed since the last filing.
Change of Fiscal Year
Agency Fee: | $0 |
Turnaround: | 1-2 business days |
Notes: | Send the state a copy of the short IRS 990 once it is available. |
Supplemental Reporting
Form: | |
Instructions: | A list of all the collection receptacles maintained by the organization to collect donated clothing, household items, or similar goods must be provided to the Secretary of State. Organizations must provide copies of the written, notarized permissions from property owners and/or all leaseholders of the said property where the receptacle is maintained. |
Filing Method: | |
Agency Fee: | $0 |
Due: |
|
Notarization Required?: | Required |
Notes: | Disclosure Requirements "1. Any charitable organization that places or maintains a collection receptacle in public view for the purpose of collecting donated clothing, household items, or similar goods shall clearly and conspicuously display on two (2) sides, including the front, of each collection receptacle a permanent sign or label with the charitable organization's name, address, phone number, electronic mail address, and a statement expressing the charitable purpose for which the charitable organization exists. 2. Any person who is not a charitable organization and who places or maintains a collection receptacle in public view for the purpose of collecting donated clothing, household items, or similar goods, for resale for the purpose of retaining the proceeds of the sale of the items, shall clearly and conspicuously display on two (2) sides, including the front, of each collection receptacle a permanent sign or label with the person's name, address, phone number, electronic mail address, and the following statement: THIS IS NOT A CHARITY. DONATIONS MADE HERE WILL BE SOLD BY A FOR-PROFIT BUSINESS AND ARE NOT TAX-DEDUCTIBLE. 3. (A) Any person who is not a charitable organization and who places or maintains a collection receptacle in public view for the purpose of collecting donated clothing, household items, or similar goods, for resale for the purpose of paying over all or a portion of the proceeds from the sales to a charitable organization, shall display on two (2) sides, including the front, of each collection receptacle a permanent sign or label with the following statement: DONATIONS MADE HERE WILL BE SOLD BY A FOR-PROFIT BUSINESS, AND A PORTION OF THE PROCEEDS WILL BE PAID TO [NAME OF CHARITABLE ORGANIZATION]. FURTHER INFORMATION ABOUT THESE PAYMENTS CAN BE OBTAINED FROM [NAME OF PERSON OPERATING COLLECTION RECEPTACLE] AT [PHONE NUMBER AND ELECTRONIC MAIL ADDRESS] AND FROM [NAME OF CHARITABLE ORGANIZATION] AT [PHONE NUMBER AND ELECTRONIC MAIL ADDRESS]. 4. The sign or labels required by this subsection (l) shall be placed on two (2) sides of the collection receptacle, including the front, with the required information printed in letters that are at least two inches (2") in height, and in a color that contrasts with the color of the collection receptacle so that the sign or label is clearly visible." |
Required Attachments: |
|
Cancelation
Filing Method: | |
Agency Fee: | $0 |
Notes: | To close out your registration, submit a Notice of Intent to Cease Solicitations, the most recently filed IRS form 990, and a brief letter of explanation. |
Required Attachments: |
|
Tennessee Commercial Co-Venturer Registration
Not required
Commercial Co-venturer licensure is not required on the State level in Tennessee.
Tennessee does not currently have a traditional registration requirement for commercial co-venturers, but they may need to follow other regulations before and after fundraising events.
"Professional solicitor" means any person who, for a financial or other consideration, solicits contributions for, or on behalf of, a charitable organization, whether such solicitation is performed personally or through such person's agents, servants or employees or through agents, servants or employees specially employed by or for a charitable organization, who are engaged in the solicitation of contributions under the direction of such person, or a person who plans, conducts, manages, carries on or advises a charitable organization in connection with the solicitation of contributions. Any independent marketing agent or entity to whom a professional solicitor assigns fund raising or solicitation responsibilities shall be deemed to be a professional solicitor for purposes of this part. A salaried officer or permanent employee of a charitable organization is not deemed to be a professional solicitor. However, any salaried officer or employee of a charitable organization that engages in the solicitation of contributions for compensation in any manner for more than one (1) charitable organization is deemed a professional solicitor. A professional solicitor does not include an attorney, investment counselor, or banker who in the conduct of such person's profession advises a client. See T.C.A. §48-101-501(7).
Tennessee Professional Solicitor Registration
Agency: | Tennessee Secretary of State - Division of Charitable Solicitations and Gaming |
Bond Requirements: | $25,000 |
Initial Registration
Filing Method: | |
Agency Fee: | $10 |
Original Ink: | Not required |
Notarization Required?: | Not required |
Before you Apply: |
|
Required Attachments: |
|
Registration Renewal
Filing Method: | |
Agency Fee: | $10 |
Due: | Annually by December 31. |
Contract Filing
Form: | |
Agency Fee: | $0 |
Due: | File a solicitation campaign notice before beginning a new campaign. |
Financial Reporting
Form: | Form SS-6022: Summary of Financial Activities for a Campaign |
Agency Fee: | $0 |
Due: | Within 90 days after a campaign has ended and within 90 days after the end of the fiscal year for campaigns lasting more than a year. |
Notarization Required?: | Required |
Individual Licenses
Tennessee Individual Nonprofit & Fundraising Licenses
Tennessee Individual Professional Fundraiser Registration
Not required
Professional Solicitor licensure is not required on the State level in Tennessee.
Solicitors who are not employed by a professional fundraising firm but operate independently may be required to register. Employees of professional fundraising firms are generally not required to register as an individual solicitor in Tennessee.