Organizations Exempt from Registration

Organizations Exempt from Registration:

  • Bona fide religious institutions
     
  • Educational institutions
     
  • Cooperative scholarship corporations regulated by title 49, chapter 4, part 1.
     
  • Volunteer fire departments, rescue squads or local civil defense organizations.
     
  • Community fairs, county fairs, district fairs and division fairs, as defined in§ 43-21-104, that have been qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1.
     
  • Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state election commissions.
     
  • Hospitals and nursing homes that are subject to regulation by the Tennessee Department of Health.
     
  • Any corporation established by an act of congress of the United States that is required by federal law to submit annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after being fully audited by the department of defense.
     

“Bona fide religious institutions,” for the purpose of this part, includes:

(1) Ecclesiastical or denominational organizations, churches or established physical places for worship in this state, at which nonprofit religious services and activities are regularly conducted and carried on, and also includes those bona fide religious groups which do not maintain specific places of worship and which are not subject to federal income tax and are not required to file an IRS Form 990 under any circumstance; and

(2) Such separate groups or corporations which form an integral part of those institutions which are exempt from federal income tax as exempt organizations under § 501(c)(3), of the Internal Revenue Code of 1954, codified in 26 U.S.C. § 501(c)(3), or of a corresponding section of any subsequently enacted federal revenue act, and which are not required to file an IRS Form 990 under any circumstance, and which are not primarily supported by funds solicited outside their own membership or congregation; and

(3) Such institutions soliciting contributions for the construction and maintenance of a house of worship or residence of a clergy member.
 

“Educational institution,” for the purposes of this section means

An organization organized and operated  exclusively for educational purposes and which normally maintains a regular faculty and curriculum and  normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on, and which is accredited by a recognized accrediting agency. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. “Educational institution” also includes private foundations soliciting contributions exclusively for such organizations.