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.
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.
Click here for the Motor Vehicle Temporary Lien database.
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.
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 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.
A Motor Vehicle Temporary Lien may be obtained by filing the following information:
Once the application has been processed a cover letter and the form will be returned for your records.
No. The voter will receive absentee ballots for all regularly scheduled elections for the calendar year in which the request is submitted.
Note that it is the voter’s responsibility to keep the local county election office informed of any changes of address. The ballots will be mailed or e-mailed, depending on the choice of the voter, to the address that is originally submitted to the local county election office until further notice from the voter.
Applications may be received no earlier than January 1 of the year in which the election is to be held unless the election is to be held less than ninety (90) days after January 1 of the calendar year. In that case, the application may be received no earlier than ninety (90) days before the election and no later than seven (7) days before the election.
Permanent Certificate of Title and other Motor Vehicle Lien information can be found at the Tennessee Department of Revenue.
The voted ballot must be received by mail by the close of the polls on election day. If the ballot is rejected, the registered voter will be notified that the ballot was rejected and why the ballot was rejected.
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:
The law relating to the Motor Vehicle Temporary Lien program is found in the Tennessee Code at §55-3-126(f). You can access the Tennessee Code at: Michie/LexisNexis.
Tennessee Secretary of State
Division of Business and Charitable Organizations
MVTL Section
6th Floor, Snodgrass Tower
312 Rosa L. Parks Avenue
Nashville, TN 37243
A certificate of existence is a document issued by our office that certifies that an entity is active and in good standing.
A temporary lien properly filed with the Business Services Division automatically terminates after 180 days or upon being otherwise perfected, whichever occurs first. After 270 days, the temporary lien documents are purged from the filing system and destroyed.
License Plate information can be found at the Tennessee Department of Revenue.
No. If you meet the qualifications to register to vote in Tennessee but have not registered prior to requesting an absentee ballot and you fall into one of the above categories, your application for absentee ballot will be treated as an application for temporary registration.
Normally, an individual who registers to vote by mail must appear in person in the first election the person votes in after such registration becomes effective. This provision is waived in the case of military personnel, their family members, or overseas citizens. However, since this is only a temporary registration, once you are no longer eligible to vote under this provision of the law, you must complete a voter registration form and submit the form to your local county election commission prior to voting in any subsequent election.
If you are a registered voter prior to requesting an absentee ballot under this provision, the above information does not apply to you.
Yes, you can file a Motor Vehicle Temporary Lien online.
Tennessee allows you to receive an absentee ballot by mail or e-mail. Please indicate how you would like to receive your absentee ballot on your request. If you indicate e-mail, provide your e-mail address (on the Form 76 your e-mail address should be provided in Block 2) with the request. If you do not indicate how you want your absentee ballot sent, the absentee ballot will be mailed. Tennessee does not allow you to receive your absentee ballot by fax.
If a voter notifies the election commission that he or she has “spoiled” a ballot or has not received the ballot, the election commission shall note on the records that subsequent supplies have been sent and supply the voter with subsequent voting supplies.
After timely requesting an official absentee ballot, Armed Forces personnel and overseas voters who feel that there may not be a sufficient amount of time to receive and then return the voted ballot may also use the Federal Write-In Absentee Ballot (FWAB).
Instructions for completing an FWAB, the FWAB ballot and envelopes may be found at FVAP.gov.
Note: If both ballots are received prior to the close of the polls on election day, the county election commission will count the official ballot it provided to the voter.
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.