Complete the Initial Registration Application Online
  • The initial registration must be filed online through TNCaB.
  • The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.

     

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.

 

Complete the Summary of Financial Activities Form if the Organization DOES NOT File a 990 and has Completed an Accounting Year

If the organization has completed an accounting year and does not file a 990 with the IRS, it will be asked to fill out a Summary of Financial Activities for the most recently completed accounting year within the initial application form.

 

Submit an Audited Financial Statement if the Organization has Completed a Fiscal Year of Operation and Grossed more than $1,000,000 in Revenue

This is required if the organization has completed a fiscal year of operation and gross revenue exceeds one million dollars, excluding grants from government agencies and 501(c)(3) private foundations.

 

Submit a copy of Governing Documents

 Articles of Incorporation, by-laws, etc. are required.

 

Include a Copy of the Determination Letter from The IRS Granting Tax-Exempt Status

 A copy of the IRS determination letter granting the organization tax-exempt status or a record of its application for tax-exempt status with the IRS is required, if applicable.

 

Pay the Registration Fee
  • The $10.00 registration fee is required with a registration application.
  • To prevent delays, before submitting an application, organizations should verify that the application has two individual signatures included:
    1) A signature of the Chief Fiscal Officer, and 
    2) A signature of another authorized officer.
  • 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.
  • Organizations may submit payment online with a credit card or e-check.
  • To submit payment by mail, checks should be made payable to:
    Tennessee Secretary of State
    ATTN: Charities
    312 Rosa L. Parks Avenue
    6th Floor, Snodgrass Tower
    Nashville, TN 37243-1102