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.

“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 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.

"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).

If you are unsure as to what type of business (i.e. Corporation, Limited Liability Company, Partnership, etc.), you may need to contact an attorney or tax professional, as this office is unable to assist in that determination. For information on types of business entities and tax, treatments consult the IRS, Tennessee Office of the U.S. Small Business Administration or the Business Enterprise Resource Office (BERO) at the Tennessee Department of Economic and Community Development.

A complaint form may be filed with the State Coordinator of Elections office or with the local county election office.

• Complaints must be filed on a Title III HAVA complaint form.  Complaint forms may be found at your local county election office, the State Coordinator of Elections office or online.
   
• All complaints must be in writing, notarized, signed, and sworn to by the complainant.  The complaint may be filed with either the Coordinator of Elections or the local county election office.
   
• Once a formal complaint is filed, the Coordinator of Elections or designee will decide the resolution of the complaint.
   
• A complainant may request a hearing on the record.
   
• The Coordinator of Elections or designee will gather information which may include written responses from the parties.  Once all the information is gathered, the Coordinator of Elections or designee will determine whether or not there is a violation of Title III.
   
• If it is determined that a violation of Title III has occurred, the State shall provide an appropriate remedy in accordance with Title III.
   
• If it is determined that no violation of Title III has occurred, the State shall publish the dismissed complaints of the procedures.
   
• A final determination must be made within 90 days of the complaint being filed.  Only the complainant may agree to extend this period of time.
   
• If a final determination is not made within 90 days and no extension is granted, the complaint shall be resolved within 60 days through alternative dispute resolution.  All previous proceedings, including the record and any correspondence, shall be forwarded to an administrative law judge for alternative dispute resolution.

Title IV of the Help America Vote Act requires each state to establish a state-based administrative complaint procedure.  This procedure allows individuals to file a complaint if any person believes that a violation under Title III of the Help America Vote Act has occurred, is occurring or is about to occur.

A violation of Title III would include issues dealing with the following HAVA sections:

• voting system standards
• provisional voting
• voter information requirements
• statewide voter registration database and
• accessibility for persons with disabilities

If your complaint does not fall within one of the above categories, you may still file a complaint with your local county election office, the State Coordinator of Elections office or online using a general complaint form.

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.

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

• Corporations*
• Limited Liability Companies (LLC’s)*
• Limited Partnerships (LP’s)*
• Limited Liability Partnerships (LLP’s)*
• General Partnerships+ 

*All of the above business entities file formation documents.

+Filings by general partnerships are not for the purpose of forming or maintaining a general partnership in Tennessee. Document filing is for the purpose of providing public notice of basic information about a general partnership, such as the agency authority of its partners, and such filings are optional and voluntary.

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.