Completed application for initial registration.
  • The initial registration must be filed online.
  • The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.
Complete the Summary of Financial Activities form if the organization has completed an accounting year

If the organization has completed an accounting year, it will be asked to fill out a Summary of Financial information for the most recently completed accounting year within the initial application form.

Attach the IRS form 990, 990EZ, or 990N if applicable
  • Attach a form 990 if the organization has completed an accounting year, and if the organization is required to file a 990.
  • Only submit the public disclosure copy of Form 990 with your filing.
  • Do not submit a password protected Form 990.
  • IRS form 990's can be found on the IRS website
  • Pursuant to Internal Revenue Code Section 6104, an organization which is not a private foundation or a section 527 political organization is not required to disclose the name or address of any contributor to the organization. This information is located on Schedule B, and is not required in order to register in the state of Tennessee.

Please note, any registration statements, applications, reports, and all other documents and information required to be filed under this part or by the Secretary of State shall be public records and open to the general public for inspection.

Quarterly Financial Report are required if the organization is in its first year of operation

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. The quarterly report must be filed online.

An audited financial statement is required if the organization grossed more than $500,000 in revenue, excluding grants from government agencies and 501(c)(3) private foundations;
A copy of governing documents (Articles of Incorporation, By-laws, etc. are required.
A copy of the IRS determination letter granting tax-exempt status or application for tax-exempt status are required, if applicable.
Pay the filing fee
  • The $10.00 filing fee is required with your registration application.
  • Some organizations, based on their answers on the form, may qualify for an exemption because they received less than $50,000 in gross contributions from the public. Organizations that qualify for this exemption will not be charged a registration fee.
  • You can pay online with a credit card or e-check, or you can mail us a check.
  • Make mailed checks payable to: Tennessee Secretary of State.