A Certificate of Authority to transact business in Tennessee may be filed online or by paper if your Corporation, Nonprofit Corporation, or Limited Liability Company was formed in another state.  Foreign Limited Liability Partnership and Foreign Limited Partnerships must be filed by paper.  All paper forms can be found on our Business Forms and Fee page.

A civil penalties up to $5,000 may be imposed for each and any violation.  Further, anyone who willfully and knowingly violates any provision of the Charitable Solicitations Act, or willfully and knowingly gives false or incorrect information in filing statements or reports to the division commits a Class B misdemeanor.  A second or subsequent offense is a Class E felony. 

Yes, for good cause shown (e.g. application for extension to file an exempt organization return that was filed with the IRS), the division may extend the time for filing a renewal application for a period not to exceed ninety (90) days, during which time the previous registration remains in effect.   An organization may request a second extension of time for a period of sixty (60) days, as long as it provides proof that it has been granted an extension of time to file with the IRS.

Yes, the organization must renew its registration by the last day of the 6th month after the end of its accounting year.

Renewal Filing fees are based the gross revenue for the filing period. Late fees are assessed per month.

For Renewal Dates after 7/1/2021:

Gross Revenue                        Filing Fee

• $0 to $50,000                                $0.00 *
• $50,000.01 to $99,999.99          $10.00
• $100,000.00 to $249,999.99     $10.00
• $250,000.00 to $499,999.99    $10.00
• $500,000 and over                        $10.00

Late Fees: $10/month

For Renewal Dates on or before 6/30/2021

Gross Revenue                        Filing Fee

• $0 to $50,000                                $0.00 *
• $50,000.01 to $99,999.99          $120.00
• $100,000.00 to $249,999.99     $160.00
• $250,000.00 to $499,999.99    $200.00
• $500,000 and over                       $240.00

Late Fees: $25/month

* Based on answers on the renewal form, an organization 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 filing fee for the filing period.

Yes. State employees may become poll workers.

If you are interested in becoming a poll worker, apply by filling out an application form. Poll workers are appointed locally based on need.

To be a poll worker, a person must:

• Be at least 16 years old
• Be a registered voter in the county if 18 or older
• Be able to read and write in the English language
• Not be supervised by a county or municipal elected official on the ballot
• Not be a candidate or close relative of a candidate. Close relatives are defined as the spouse, parent, father-in-law, mother-in-law, child, son-in-law, daughter-in-law, grandparent, grandchild, brother, sister, brother-in-law, sister-in-law, uncle, aunt, nephew, or niece of a candidate on the ballot or a write-in candidate

Government Employees Who Can Serve as Poll Worker:

• All City, County and Metro employees (unless working directly under the supervision of an elected official on the ballot)
• State of Tennessee employees
• Federal employees – consult your Human Resources Department to ensure eligibility

A poll worker shall also:

• Have strong clerical skills
• Be able to solve problems
• Be an effective communicator

Every effort is made to assign a poll workers to their neighborhood voting site. However, poll workers must be willing to be flexible and consider assignments at other sites in the county based on need.

County Election Commissions are required by state law to provide training. This training provides all the necessary information and knowledge to be a successful poll worker.

Poll workers are compensated for working at polling places at a rate determined by the county election commission and are also compensated for attending any required training sessions. Poll workers may also choose to volunteer their services, but most are paid.

Normally poll workers report to work one hour before polls open and leave one hour after the poll closes. Check with your county election commission for more information.

Poll workers conduct assigned duties at a polling site during early voting and on Election Day. Duties can include processing voters, explaining how to mark a ballot, use the voting equipment, or counting votes. Other positions at a polling place include a greeter who assists with answering questions and directing voters to the voting area.

The initial registration fee is $50 dollars.  The fee for renewing your registration is based on the following scale:

GROSS REVENUE REGISTRATION FEE 
$0 – $48,999.99                                              $80 
$49,000 – $99,999.99                                     $120
$100,000 – $249,999.99                                 $160 
$250,000 – $499,999.99                                 $200 
$500,000 and above                                      $240

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.

"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).

“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).

The Tennessee Secretary of State offers an online search of charities.  Please note, if you do not locate the organization, please consider the following:

• Organization could be exempt from the registration process by statute. Click HERE to learn more.
• Organization may file as a $50,000 and Under organization. To search those organizations, please click HERE.
• Make sure you are searching under the official legal name of the organization.