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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.
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.
- If needed, the Library and Archives can certify a copy of a record held in our collection. There is a fee of $5.00 to certify one copy of the document, in addition to the initial search fee. If you wish for more than one copy of a record to be certified, each additional certification is $5.00.
- If you think certification may be needed, please indicate this when the initial copy order is placed, as we cannot certify after-the-fact any copies that have left our facility. We cannot certify copies of items that we have not copied ourselves. If you decide at a later date that you need items certified that you have already received, we will have to charge you for the order a second time and re-copy all the materials.
- The Library and Archives cannot certify electronic copies (scans) of documents.
- If you pay in advance for a record search and certification and the record is not located, neither the search fee nor the certification fee are refundable. For this reason, when searching for a record that you wish to have certified, the Library and Archives suggests that you use our downloadable forms and pay by credit card. If you pay by credit card and a record is not located, then you will not be charged the additional $5.00 certification fee.
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
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.
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.
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.
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.