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A trademark is any word, name, symbol, device or combination thereof used by a person to identify goods made or sold and to distinguish them from the goods made or sold by another person. In general, you use a trademark to identify a product or goods that are sold (examples include soft drinks, automobiles, magazines and food).
"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).
The Tennessee Secretary of State offers an online search of charities. Please note, if you do not locate the organization, please consider the following:
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.
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
“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).
A raffle is a game of chance in which a participant is required to purchase a ticket for a chance to win a prize, with the winner to be determined by random drawing.
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.
No. Only qualified 501(c)(3) or 501(c)(19) organizations that have applied and been approved are allowed to hold a raffle. Holding a raffle would be a violation of law and subject to criminal prosecution.
If the Secretary of State is notified of an unapproved event, the Division will notify the local district attorney general. Conducting an unapproved game of chance may be a violation of the criminal gaming statute, and local law enforcement has jurisdiction to investigate and prosecute the individuals responsible for the event.
Only a qualified 501(c)(3) or 501(c)(19) organization that has submitted an application to the Division of Charitable Solicitations and Gaming and that has been approved by the Tennessee General Assembly can hold a raffle.
Raffles, reverse raffles, cakewalks, cake wheels, and bingo.
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.
“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:
- Any member of the board of directors of a 501(c)(3) or 501(c)(19) organization authorized by the general assembly to operate an annual event for such organization.
- Any officer or employee of a 501(c)(3) or 501(c)(19) organization authorized by the general assembly to operate an annual event for such organization.
- Any immediate family member residing in the same household as the board of directors or an officer/employee of the organization. (The Charitable Gaming Law defines immediate family as spouse, child, step-child, brother, sister, son-in-law, daughter-in-law, parent or grandparent)
- Any member of the general assembly during such member's term of office as a member of the general assembly.
- The Secretary of State or any employee of the Secretary during the Secretary's term of office and such employee's term of employment with the Secretary.
- Any vendors including employees, agents, or subcontractors (also includes immediate family members of the same household) who provide printing services, telephone services, and any records, devices, or other gaming-related supplies and those who provide prizes for the authorized annual gaming event.
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.
To renew a trademark or service mark use the Application for Renewal of Trademark or Service Mark.
The Tennessee Trade Mark Act of 2000 governs trademark registration in Tennessee. The Tennessee Trade Mark Act of 2000 can be found in the Tennessee Code Annotated, Sections 47-25-501 through 47-25-518.
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.
How the applicant is using the mark. For example, “business cards”, “letterhead”, “flyers”, “signs”, “labels”, “newspaper advertisements”, “billboards”, “bus benches”, “television advertisements”, “websites”.
The reasons for rejection include, but are not necessarily limited to:
- An incomplete form is submitted. All blanks must be filled in for both registration and renewal applications.
- An acceptable specimen is not provided. A specimen is required for both registration and renewal applications.
- No signature.
- Incomplete dates. Dates must include month, day and year.
- The application is completed in pencil. All registration and renewal applications must be typewritten or completed in ink.
- Failure to include the $20.00 per classification filing fee.
- Failure to include the type of goods and/or services to be provided.
- Failure to include the mode or manner of use.
- Failure to include a classification in the application.
- A new owner is listed in a renewal application.
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.
A service mark is the same as a trademark, except that a service mark is used by a person to identify services rendered or offered and to distinguish them from the services rendered or offered by another person. The services must be provided to the public or any party other than the applicant. In general, you use a service mark to identify services that are offered or sold (examples include restaurant, retail business and computer services).
A specimen is an actual example of the use of the mark in commerce. It is the means by which the public would view your mark and be aware of the specific goods or services offered.
For trademarks, examples of acceptable specimens are tags or labels that are attached to the goods, containers for the goods, displays associated with the goods, or photographs of the goods showing use of the mark of the goods themselves. Invoices, announcements, order forms, bills of lading, leaflets, brochures, catalogs, publicity release, letterhead and business cards may be acceptable specimens for trademarks if they sufficiently demonstrate that the mark is being used with the goods. If it is impractical to send the actual specimens because of its size, photographs or other acceptable reproductions that show the mark on the goods, or packaging for the goods, must be furnished.
For services marks, examples of acceptable specimens are signs, brochures about the services, advertisements for the services, business cards or stationary showing the mark in connection with the services, or photographs that show the mark either as it is used in the rendering or advertising of the services. The specimen must either show the mark and include some clear reference to the type of services rendered under the mark in some form of advertising, or show the mark as it is used in the rendering of the service (for example, on a store front or the side of a delivery truck).
The specimen should not be larger than 8 ½ inches by 11 inches and should be flat. Small specimens, such as tags or labels, must be taped or pasted to a sheet of paper and labeled “SPECIMEN”.
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.
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.