Tennessee Charity Registration Requirements and Renewals

To solicit donations in Tennessee, a charity must complete Tennessee charity registration with the Secretary of State before asking a single resident for money, unless it fits one of the exemptions in the Charitable Solicitations Act. Initial registration costs $50 and uses Form SS-6001; renewals run $80 to $240 a year depending on how much you raise.¹

Who Has to Register

The Act reaches broadly. If your group holds itself out as benevolent, educational, philanthropic, religious, patriotic, or humanitarian, or asks the public for money for charitable purposes, you fall under the registration requirement.² A “solicitation” includes any request for money or property, whether in person, by mail, by phone, or online.

Where your organization is incorporated does not matter. An out-of-state nonprofit that mails an appeal to Tennessee addresses, calls Tennessee donors, or runs a donation page that Tennessee residents can use is soliciting in the state. The statute is direct: no charitable organization subject to the Act may engage in solicitation activities until a registration is on file.³

Who Is Exempt

Several categories of organizations do not need to register under T.C.A. § 48-101-502:⁴

Bona fide churches and religious organizations.
Accredited schools with a regular faculty and curriculum, along with their PTOs and supporting private foundations.
Organizations that do not raise or receive more than $50,000 in gross contributions from the public in a fiscal year.
Volunteer fire departments, rescue squads, and local civil defense organizations.
Political parties, candidates, and PACs that file with federal or state election commissions.
Hospitals and nursing homes regulated by the Tennessee Department of Health.
Congressionally chartered corporations required by federal law to submit audited annual reports to Congress.

The $50,000 Threshold Has Strings

If your small-organization exemption applies, it is not automatic. You must file an Exemption Request (Form SS-6042) each year, due six months after the end of your fiscal year. The first filing includes your governing documents and IRS determination letter; later filings need the exemption form, a financial summary, and your most recent Form 990, 990-EZ, or 990-N.

Contributions for the $50,000 test include donations, grants, program service revenue, fundraising event income, and inventory sales. Cross the line during a fiscal year and you have 30 days from that date to register.⁴

One more catch. If any part of your fundraising is handled by a professional solicitor or fundraising counsel, the $50,000 exemption disappears. You must register no matter how little you raise.⁴

What the Initial Filing Requires

The initial registration is filed on Form SS-6001, “Application for Initial Registration of a Charitable Organization.”¹ The statute lays out what has to go in it:⁵

The organization’s legal name and charitable purpose, matching your articles of incorporation.
Your principal address and any Tennessee office addresses, or the name and address of whoever keeps your financial records if you have no office.
Names and addresses of any Tennessee chapters, branches, or affiliates.
Your IRS tax-exempt determination, or a copy of a pending application.
Names and addresses of all officers, directors, trustees, and the principal salaried executive.
How you plan to solicit, plus a copy of any contract with a professional solicitor or fundraising counsel.
Who has final responsibility for holding contributions and for distributing them.
Whether any officer, director, or principal has been subject to an injunction, judgment, or felony conviction.

Two authorized officers must sign. False or misleading information on the form can trigger civil penalties up to $5,000.

How To File and What It Costs

You can file online through the Tennessee Charitable Registration System at tncab.tnsos.gov, or mail paper forms to the Division of Charitable Solicitations, Fantasy Sports, and Gaming, Department of State, 312 Rosa L. Parks Avenue, 6th Floor, Nashville, Tennessee 37243.¹ The $50 initial fee is nonrefundable. Online filers pay by credit card; paper filers send a check or money order. Once the state reviews the materials and confirms compliance, it issues a Certificate of Registration.

Annual Renewal

Registration expires every year. Renewals use Form SS-6007, and the deadline is the last day of the sixth month after your fiscal year ends. A December 31 fiscal year means a June 30 renewal, and June 30 becomes your anniversary date going forward.⁶

Renewal fees scale with contributions:

$0 to $50,000: $80
$50,000.01 to $99,999.99: $120
$100,000 to $249,999.99: $160
$250,000 to $499,999.99: $200
$500,000 and above: $240

The renewal form asks for the same information as the initial registration, updated for any changes in officers, addresses, affiliates, or fundraising contracts. Attach your most recent Form 990 and any other financial documents the Secretary of State requires.⁶

Late Fees

Miss your anniversary date and the state charges $25 for each month or partial month the renewal is overdue, capped at $300 per calendar year, and the late fee must be paid with every late-filed application.⁶ Filing an extension request before your anniversary date avoids the late fee. Civil penalties for the underlying violation are separate and can still be assessed.

The $1 Million Audit Threshold

If your gross revenue exceeds $1,000,000, excluding grants from government agencies and private foundations, your renewal must include an audited financial statement prepared by an independent CPA. Below that number, a standard financial statement on forms approved by the Secretary of State is enough. An independent audit tests your accounting records and produces a formal opinion, and it typically runs several thousand dollars, so organizations near the line should watch their revenue closely.

If You Use a Professional Solicitor

Paying someone to ask for contributions on your charity’s behalf pulls in a separate set of rules. A professional solicitor cannot operate in Tennessee without registering with the Secretary of State, posting a $25,000 surety bond, and paying a $250 annual fee.⁷ Those registrations expire every December 31 regardless of when issued.

Your charity has to file a copy of the solicitor contract with its own registration. The solicitor, in turn, must tell every potential donor, before asking for money, the solicitor’s registered name and the fact that a “paid solicitor” is conducting the solicitation. Verbal solicitations require a written confirmation with that disclosure sent to the donor within five days.

Penalties for Soliciting Without Registration

The Act bars any organization or person covered by it from soliciting without a current registration, and the Secretary of State has real enforcement tools:⁸

Civil penalties up to $5,000 per violation, or $10,000 if the violation breaks a court injunction issued under the Act.
Criminal charges: willful and knowing violations, or filing false information, are a Class B misdemeanor; a second or later offense is a Class E felony.
Court orders freezing assets, appointing a receiver, requiring disgorgement of contributions, and providing restitution to donors or injured charities.

Penalties reach the organization, its officers, and any professional solicitor involved. The cheaper path is to get the registration on file before the first ask.

1
Secretary of State. Application for Initial Registration of a Charitable Organization
2
Tennessee Secretary of State. Tennessee Code 48-101-501 – Definitions
3
Justia. Tennessee Code 48-101-504 – Filing of Registration Statement
4
Justia. Tennessee Code 48-101-502 – Exemptions
5
Justia. Tennessee Code 48-101-504 – Filing of Registration Statement
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Justia. Tennessee Code 48-101-506 – Issuance of Registration – Renewal
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Justia. Tennessee Code 48-101-507 – Professional Solicitor
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Justia. Tennessee Code 48-101-513 – Violations