What types of gaming events are 501(c)(3) or 501(c)(19) organizations allowed to hold?
Raffles, reverse raffles, cakewalks, cake wheels, and bingo.
Raffles, reverse raffles, cakewalks, cake wheels, and bingo.
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.
“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.
Yes. The individuals who are not allowed to purchase tickets include:
An organization that fails to submit the report by 90 days will be responsible for a $10.00 per month late fee. If a report is not filed at all, action may be taken against the organization. Failure to timely file in 2 of 3 consecutive gaming event periods could result in disqualification from conducting future events.
Yes. A financial report is due 90 days after the annual event date stated in your application. If gross revenue from an event exceeds $75,000 an audited financial statement is also required. Also, organizations must return at least 25% of its gross proceeds of the event back to its stated charitable purpose or program.
No. The law only allows qualified 501(c)(3) and 501(c)(19) organizations to hold gaming events. Political candidates and campaigns for public office are not considered 501(c)(3) or 501(c)(19) tax exempt organizations.
The Tennessee State Library and Archives has copies of the court minutes for circuit, chancery and county courts in Tennessee. The document Courts Where Tennessee Court Cases Were Tried will explain which court heard a particular type of case during a specified time period. You may wish to check the Index to County Microfilm Reels or the Genealogical Fact Sheets About Tennessee Counties to see what records we have available for a specific county.
The Library and Archives will, for a fee, search a five year date span in the indexed minutes from the County or Quarterly Court, Circuit Court, or Chancery Court. Please go to Ordering Records for instructions on ordering a court record.
The records at the Tennessee State Library and Archives are open to the public. You are welcome to come in 8:00am - 4:30pm (Central Time) Tuesday through Saturday to search the court records yourself & make your own copies for research. Please see the Tennessee State Library and Archives Visitors Page for information on directions, parking, and holiday hours.
Please note: Archival materials are available for retrieval between the hours of 8:00 am – 12:00 pm and 1:00 pm – 4:00 pm. If you know you will need materials between 12:00 pm – 1:00 pm, please call ahead to the Public Services section at 615-741-2764 or visit the Ask Us a Question! web page. We will do our best to accommodate your request.
Please contact the district attorney for the county in which you believe the game of chance is taking place or contact Charitable Solicitations at (615) 741-2555 and the Division will notify the appropriate authorities.
No. If someone is required to pay for a chance to win a prize, it is considered a raffle. Only qualified and approved 501(c)(3) and 501(c)(19) organizations may hold a raffle. It does not matter that the payment is called a “donation.”
Organizations with an approved gaming event can begin selling tickets 120 days before the event.
Poker games and/or tournaments, pull-tabs, punchboards, video lottery games, instant and online lottery games, keno, and games of chance associated with casinos including, but not limited to slot machines, roulette wheels, and the like. Events such as bingo or “casino nights” that are purely recreational in nature and in which participants are not required to pay to participate with the promise of a prize, jackpot, or “winner-takes-all” would not fall into this category.
Yes, however each participating organization must file an application and each pay the required fee. All applicants must qualify. If one organization fails to qualify, then participants will be rejected.
The Office of the Secretary of State has developed an application form that must be used to apply for the program, which captures all required information and must be completed with the assistance of a Certified Application Assistant, who must also sign the application. The application must be submitted to the Safe at Home Program by a certified application assistant.
For more information see our Applicant Guide.
The initial registration fee is $10 dollars.
The nonprofit must file a notice with the Division stating the reason less than 25% was returned to its charitable purpose or program. If this happens in two (2) consecutive years, the nonprofit will be disqualified from applying or holding future gaming events for a period of five (5) years.
Program Participants are not subject to selection for state or municipal jury duty. T.C.A. § 40-38-607.
Program participants should not appear on state or municipal jury selection lists. If a program participant is selected for jury service, the summoning court should excuse the program participant.
If a program participant receives a jury summons for either state or municipal jury duty, the Participant must notify the summoning court of the participant's exempt status and provide a copy of the Participant's Certificate of Program Participation, if requested.
Participants may not fail to respond to a jury summons.
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.
Certified Application Assistants work with various state and local agencies and/or nonprofit agencies that provide counseling and shelter services to victims of domestic abuse and other crimes. At list of Certified Application Assistants can be found here. Safe at Home is most effective as part of an overall safety plan. Additional information regarding safety plans can be found here.
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
The Division of Charitable Solicitations and Gaming maintains a list of approved events on its website at Gaming Events.
Raffles and games of chance are considered gambling, which is prohibited in Tennessee. However, certain charitable organizations are allowed to apply to have one raffle, reverse raffle, cakewalk or cakewheel each year if that event is conducted in accordance with the procedures set forth in the Tennessee Charitable Gaming Implementation Law.
An Administrative dissolution occurs for the following reasons:
A certificate of existence is a document issued by our office that certifies that an entity is active and in good standing.
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.
Any person who is required by law to be registered under any of the following is not eligible to participate in the program:
An individual should consider applying if they are victims of domestic abuse, stalking, human trafficking, or any sexual offense, who:
The application can be completed by:
Program participants may be required to provide their residential street address to a public utility service provider for the purpose of obtaining utility services. However, participants can request that their residential address be treated as confidential by presenting the public service utility with a certificate of program participation.
After doing so, the public utility service provider must treat the residential address and all other identifying information as confidential in accordance with the Tennessee Public Records Act, compiled at Title 10, Chapter 7, Part 5.
Private businesses are not required by statute to accept a Safe at Home Participant's substitute address. However, private companies or agencies are encouraged to make every effort to keep a participant’s information safe by accepting the substitute address whenever possible. If agency or business employees have questions about using the substitute address, they may contact the Safe at Home Program directly.
Program Participants must vote by absentee ballot. T.C.A. § 40-38-607.
Program participant absentee ballots must be treated as confidential and must be processed confidentially by the Administrator of Elections. Program participants shall appear in the statewide official voter registration list only by the Participant Identification Number.
As authorized by law, properly designated law enforcement agency officials and administrative agency officials may request disclosure of information relating to a program participant. T.C.A. § 40-38-609. What information may be available to law enforcement or administrative agency officials?
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.
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.
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.
No. An event is considered a raffle if someone must pay for a chance to win a prize and would be a violation of law. It does not matter that the payment is called a “donation.”
A qualified 501(c)(3) or 501(c)(19) organization is a group that has been recognized by the Internal Revenue Service (IRS) for at least five years as a tax-exempt organization and which has been in continuous and active existence in the State of Tennessee. 501(c)(3) and 501(c)(19) tax-exempt status can only be granted by the IRS. To learn more about the application process for tax-exempt status, please visit the IRS's web page for Charities & Nonprofits.
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.
Tax clearances are required to obtain a certificate of existence, to reinstate, and to terminate, cancel or withdraw an entity from Tennessee.