Charitable Gaming Helpful Links

The Tennessee Nonprofit Gaming Law allows eligible 501(c)(3) and 501(c)(19) organizations to hold an annual “game of chance” fundraising event. In order to conduct such an event, an organization must file the following with the division:

  • An application and all required attachments between July 1 and January 31 each year for the events to be held the following July 1 - June 30.
  • A non-refundable fee.
  • The division will review the application and transmit a list of all qualifying applicants to the General Assembly for its authorization.

For more information call the Division of Charitable Solicitations at (615) 741-2555.

The Division of Business Services can assist you with information about nonprofit corporation filing requirements (i.e. Charter, Certificate of Authority, Annual Reports) for the State of Tennessee.
A resource on the Internal Revenue Service's (IRS) website regarding information related to federal tax exempt status and required filings.
A search tool located on the Internal Revenue Service (IRS) website to verify if an organization is eligible to receive tax deductible gifts, filed a Form 990N or been revoked of its tax exempt status.
A dedicated site from the IRS detailing an overview of the responsibilities and federal tax obligations for a nonprofit corporation.
Information about a nonprofit governance or management requirements, dissolution process, or the Tennessee Nonprofit Act.
Promulgated rules and regulations for the Tennessee Charitable Solicitations Act.
If you or your organization have questions about labor practices or law in Tennessee.
If you or organization have questions about state tax obligations or the process of seeking a sales tax exemption, please contact the Tennessee Department of Revenue.
You should always ask why the charitable organization is seeking donations, how the money will be spent and if the organization is registered with the State of Tennessee.