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.
You do not have to re-register, but please go ahead and update your existing registration. Updating your name now keeps the rolls accurate and reduces the amount of paperwork you will have to fill out when you go vote.
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.
Yes, you can use the system to update your name or address.
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 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.
Otherwise qualified voters who own real property within a municipality in which they do not live may register to vote if the municipal charter extends the right to vote to non-resident property owners. Non-resident property owners must provide proof of property ownership at the time of registration. Consult local election commission offices for further information or the city attorney of the municipality in which property is owned. T.C.A. 2-2-107.
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.
Yes. Learn more about the qualifications to register 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
Yes. Your county election commission will mail you a voter registration card when they have accepted your application. This can take up to three weeks.
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:
No. You can vote in person during early voting or on Election Day, or you can absentee vote by mail if you meet certain requirements.
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.
In order to register to vote in Tennessee, a person does not have to live in a building. Instead, a person who finds himself or herself homeless must describe where the person usually stays or returns to when absent. This location may be the address of a shelter where the person stays or frequents, or it may be the description of a street corner where the person may often rest. A physical description of the location must be given so that the election commission knows in which voting precinct to place the person. T.C.A. 2-2-122.
The election commission must mail voter registration cards to people who register to vote by mail. Therefore, if a homeless person tries to register to vote by mail using an address where the person does not get the mail, the person will have to give a mailing address where he or she can receive mail. For example, a homeless voter may be able to use a shelter as a mailing address or the address of a family member or friend who agrees to receive the mail. Another option is to use General Delivery as a mailing address. However, please note that absentee ballot materials may not be mailed to “general delivery.” T.C.A. 2-2-115 and T.C.A. 2-6-202.
If the voter registration card is returned as undeliverable to the election commission, the voter will be mailed a confirmation notice and placed on inactive status. T.C.A. 2-2-115.
In addition, like all registered voters, a homeless person should let the county election commission know when there are any changes to the mailing address or address where the person is registered to vote.
To determine if you are a registered voter and view your early vote location(s) or your polling location on Election Day, use our Voter Registration Lookup or use the GoVoteTN app. If no record is found, contact your local county election commission to determine the status of your registration.
You will not be able to register online since we will not be able to download your signature.
You can still register to vote by filling out a paper form. Remember that you will need a federal or Tennessee government-issued photo ID when you vote in person.
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.
You can access the online voter registration system here.
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.