"Solicit" or "solicitation" means any oral or written request, however, communicated, whether directly or indirectly, for a contribution. See T.C.A. §48-101-501(11).
How does an organization register as a charity?
An organization must file an Application for Registration of a Charitable Organization, along with its organizing documents (e.g. a charter) and, if it has obtained one, a letter of determination of tax-exempt status from the IRS. If an organization has completed an accounting year, it must file also file a Summary of Financial Activities form, an IRS form 990 (if the organization is required to file such), and an audited financial statement if its revenues exceed $500,000, excluding government grants and grants from private foundations.
How are individuals selected to be Administrative Judges?
Administrative Judges are hired through a competitive interview process by the Secretary of State. Open positions for a new Administrative Judge are publicly posted by the Secretary of State’s Human Resources division.
What is a contribution?
“Contributions" means the promise or grant of any money or property of any kind or value, including the payment or promise to pay in consideration of a sale, performance or show of any kind which is advertised or offered in conjunction with the name of any charity. “Contribution” does not include bona fide fees, dues or assessments paid by members; provided, that membership is not conferred solely as consideration for making a contribution in response to a solicitation. See T.C.A. §48-101-501(3).
How do I change my business address?
You can file form SS-4800 to change the mailing address by mail or in person. A change in Registered Agent or principal address requires filing Articles of Amendment and paying the statutory $20 filing fee. Forms can be found on our the Forms & Fees page for mail and in person filings.
What is a charitable organization?
“Charitable organization” means a group which is or holds itself out to be a benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious or eleemosynary organization, or for the benefit of law enforcement personnel, firefighters, or other persons who protect the public safety, or any person who solicits or obtains contributions solicited from the public for charitable purposes. “Charitable organization” does not include any authorized individual who solicits, by authority of the organization, solely on behalf of a registered or exempt organization, or on behalf of an organization excluded from the definition of a charitable organization.
Is there a difference between Administrative Judge and Administrative Law Judge or ALJ?
No. The titles Administrative Judge, Administrative Law Judge, and ALJ are used interchangeably.
Do Administrative Judges specialize in a particular area of the law?
No, Administrative Judges hear a wide variety of cases. Judges have experience with the multi-faceted issues presented by each individual case filed with APD. This approach allows for the greatest amount of flexibility with scheduling and assignment of cases ensuring that hearings and mediations proceed in the most expeditious manner possible. The one exception to this practice involves State Board of Equalization cases which are primarily assigned to a subset of judges with additional specialized training in that area of the law.
How do I get the books?
All special library materials--books, magazines and playback equipment--are circulated through the mail postage free. Patrons must borrow books each year to remain eligible for the service.
How do I start the service?
You must first complete an application for service and send it to the Tennessee library. All states provide the service for their residents.
How much does it cost to register a charitable organization?
The initial registration fee is $10 dollars.
How do I know what titles are available?
Bimonthly magazines will tell you about newly released books and related library services: Talking Book Topics and Braille Book Review. You may also order general catalogs. You can always call the library to ask about authors and titles. The National Library Service catalog is searchable online.
What can I do if the application for registration is denied?
You can edit and resubmit the registration again and include those items for which the previous application was denied. Additionally, if you believe the application was denied in error, the organization can ask for a hearing. The request must be made within 7 days of the date you receive notification that your application has been denied. A hearing shall occur within 7 days of receiving your request for a hearing. A determination shall be reached within 3 business days of your hearing.
How do I play the talking books?
Special playback equipment is loaned to patrons who use the library service. Books and magazines in the TLABM collection are recorded at a slower speed than conventional recordings and the books require special players. Players are mailed to patrons postage free. The library repairs and replaces equipment as necessary. For patrons who wish to purchase their own equipment, a vendor list is available.
What is provided?
The library service loans recorded, large print and braille books and magazines, music scores in large print and braille and special playback equipment. The TLABM book collection of over 50,000 titles includes popular fiction and nonfiction, best sellers, classics, history, biographies, religious literature, children's books and books in foreign language. There are over 70 popular magazines available. Go to Available Materials to find out more.
What is an Administrative Judge?
An Administrative Judge is also known as an Administrative Law Judge or ALJ. The Administrative Judge rules on cases involving administrative disputes (or disputes regarding the administration or implementation of government laws and rules).
Does it matter which officers sign the Charitable Organization registration form?
Yes, the initial registration and renewal forms shall be signed by two (2) authorized officers of the charitable organization, one of whom shall be the chief fiscal officer
What is an Administrative Dissolution?
An Administrative dissolution occurs for the following reasons:
Failure to file an annual report
Being without a registered agent
A foreign entity fails to maintain its assumed name due to a name conflict
Returned payment by a financial institution
What is a Certificate of Existence?
A certificate of existence is a document issued by our office that certifies that an entity is active and in good standing.
How do I get a 501(c)(3) letter?
The IRS grants federal tax exempt status. Contact information and detailed explanations of the tax exemption approval process can be found on the Internal Revenue Service (IRS) website.
What charitable organizations are exempt from registration?
Organizations that are exempt from the registration requirements of the Act include bona fide religious institutions, as defined by T.C.A. §48-101-502(c); educational institutions and supporting organizations as defined by T.C.A. §48-101-502(b); volunteer fire departments, rescue squads and local civil defense organizations; political parties, candidates, and Political Action Committees; hospitals; nursing homes; 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; and organizations that do not intend to solicit and receive and do not actually raise or receive gross contributions from the public in excess of fifty thousand dollars ($50,000) during a fiscal year. Organizations that do not intend to solicit and do not actually raise or receive gross contributions from the public in excess of fifty thousand dollars ($50,000) during a fiscal year must file an Exemption Request annually.
What is an Assumed Name?
An assumed name is a name other than the true entity name under which it conducts business. Tennessee does not recognize 'DBAs' (doing business as) or fictitious names. The assumed name is good for 5 years and can be renewed.
What are the most common reasons for rejection of an Annual Report?
The correct fee is not paid. The annual report fee for a corporation is $20, and an additional $20 is required if any change is made concerning the registered agent/registered office. The annual report fee for LLCs is $300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.
An officer is not listed. If the business is a Tennessee for-profit corporation, the corporation must list at least one officer. If the business is a Tennessee nonprofit corporation, a president and secretary or required.
The board of directors are not listed, the box indicating that the board is the same as the officers listed is not marked, or the box indicating that the corporation does not have directors is not marked.
The annual report is not signed and/or dated.
The annual report is not typed or filled out in ink.
What are the most common reasons for rejection of a filing?
The required filing fee was not enclosed.
The document has not been signed
The document is not clear and legible.
The document was not enclosed.
The document is not dated.
An email address was not provided.
The name that you have requested is unavailable because it is not distinguishable from another business entity on file.
We were not able to obtain tax clearance from the Department of Revenue. Please, contact the Tennessee Department of Revenue at (615) 253-0600 or (800) 342-1003. Once you have satisfied their requirements, resubmit your document to our office for filing.
The address of the registered office must be a physical Tennessee address; it cannot be a post office box, route number, or box number alone.
Why does my business entity show up as inactive?
A business entity that has failed to file its annual report on a timely basis may be administratively dissolved and placed in inactive status. The filing history of every business is shown in the Business Information Search. Click on “filing history” for details on your business.
What is a registered agent?
A registered agent is a person or company who agrees to accept legal mail on behalf of your entity. Tennessee requires that all entities (except General Partnerships (GP) to maintain a registered agent/office in the State of Tennessee at all times.
When do I need a certificate of tax clearance from the Tennessee Department of Revenue?
Tax clearances are required to obtain a certificate of existence, to reinstate, and to terminate, cancel or withdraw an entity from Tennessee.