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"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).
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.
“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).
“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.
You may obtain Form #SS-4507, Application for Certification of Municipal Clerks & Recorders and Continuing Education Credit, from our website or upon request from our office.
For certification, the application must be accompanied by a copy of the certificate(s) from the institution(s) at which the qualifications were completed. The certificate(s) (other than a degree) should indicate the number of hours completed. If credit is claimed for job-related seminars, then documents must also be submitted outlining seminar content.
For continuing education credit, the application must be accompanied by a copy of the certificate(s) of attendance and a statement as to the number of credit hours completed. If credit is claimed for job-related seminars, then documents must also be submitted outlining seminar content. Please note that the Division of Business Services does not pre-certify seminars for content applicability or for applicable credit hours. Applications are accepted by mail, fax or in person. Upon receipt and approval of an application, the Division of Business Services will issue to the applicant a certificate confirming the certification or continuing education credit.
- A nonresident fiduciary is a person who does not reside in Tennessee, or a bank or trust company not authorized to do business in Tennessee, that is appointed by will, deed, trust agreement, court order or otherwise to serve as trustee of a corporate or personal trust, personal representative of an estate, guardian, conservator for an incompetent person, guardian for a minor or in any other fiduciary capacity.
- Only certain types of individuals, banks or trust companies may serve as nonresident fiduciaries. Please consult Tennessee Code Annotated, Section 35-50-107 for a complete listing of qualified persons or entities.
The initial registration fee is $10 dollars.
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, 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
A municipality with a population of 1,500 or more according to the 1990 Federal Census or any subsequent Federal Census, which employs an officer or employee responsible for exercising any of the duties of Municipal Clerk & Recorder, must have at least one certified person. For other municipalities, certification is optional.
Yes, however, in the case of events to which tickets are being donated to a charitable organization, the professional solicitor is responsible for attaining a written commitment from the charitable organization stating that they will accept donated tickets and specifying the number of tickets they are willing to accept. No more contributions for donated tickets that will be accepted may be solicited by the professional solicitor.
"Professional solicitor" means any person who, for a financial or other consideration, solicits contributions for, or on behalf of, a charitable organization, whether such solicitation is performed personally or through such person's agents, servants or employees or through agents, servants or employees specially employed by or for a charitable organization, who are engaged in the solicitation of contributions under the direction of such person, or a person who plans, conducts, manages, carries on or advises a charitable organization in connection with the solicitation of contributions. Any independent marketing agent or entity to whom a professional solicitor assigns fundraising or solicitation responsibilities shall be deemed to be a professional solicitor for purposes of this part. A salaried officer or permanent employee of a charitable organization is not deemed to be a professional solicitor. However, any salaried officer or employee of a charitable organization that engages in the solicitation of contributions for compensation in any manner for more than one (1) charitable organization is deemed a professional solicitor. A professional solicitor does not include an attorney, investment counselor, or banker who in the conduct of such person's profession advises a client. See T.C.A. §48-101-501(7).
A nonresident person, bank or trust company cannot serve in a fiduciary capacity in Tennessee unless and until it has appointed in writing the Tennessee Secretary of State as its agent for service of process. This appointment authorizes the Secretary of State to receive and to forward to the nonresident fiduciary by registered or certified mail all process in any action or proceeding relating to any trust, estate or matter within this State in which the person, bank or trust company is serving as fiduciary.
The appointment document submitted to the Secretary of State must contain the following items:
- The name of the specific trust, estate, or person for which the fiduciary has been appointed;
- The name and out-of-state street address (including zip code) of the fiduciary;
- A statement clearly designating the Tennessee Secretary of State as agent for service of process;
- An original signature of the nonresident person or the representative of the bank or trust company (or a certified copy of the signed appointment document); and
- The date the document is signed.
- The appointment document need not be in affidavit form or notarized.
- The appointment document must be accompanied by a filing fee of $10.00. Please make checks or money orders payable to the Tennessee Secretary of State.
Agent Appointment by Nonresident Fiduciary form is also available.
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.
Yes, a professional solicitor shall, prior to orally requesting a contribution and at the same time a written request for a contribution is made, clearly and conspicuously disclose at the point of solicitation the solicitor’s name as on file with the Division of Charitable Solicitation and Gaming and that the solicitation is being conducted by a “paid solicitor”. In the case of a solicitation campaign conducted orally, professional solicitors are required to send written confirmation to each person who has contributed or pledged to contribute within five (5) days after that person has been solicited. The written confirmation shall include the above disclosure.
A commercial co-venturer is any person who is organized for profit; is regularly and primarily engaged in trade or commerce, other than in connection with soliciting for charitable or civic organizations or charitable purposes; and conducts an advertised charitable sales promotion for a specific limited period of time. The charitable organization being promoted by the co-venturer must be duly registered or be exempt from registration with the Division of Charitable Solicitations. Commercial co-venturers are required to have a written agreement with the charitable organization on whose behalf the sales promotion is to be conducted. Such co-venturers are also required to keep all records in connection with the charitable sales promotion for no less than three (3) years after the end date of the promotion.
"Professional fundraising counsel" means any person who, for compensation, plans, manages, advises, consults, or prepares material for a charitable organization for the solicitation of contributions in this state, but who does not solicit contributions and does not employ, procure, or engage any person to solicit contributions on behalf of a charitable organization. "Professional fundraising counsel" does not include an attorney, investment counselor, bona fide salaried officer, employee, volunteer, or banker who in the conduct of such person's profession advises a client. See T.C.A. §48-101-501(6).
To retain certification, a certified person is required to attend a minimum of 18 hours of continuing education courses every 3 years. This requirement may be met by attending a minimum of 18 credit hours from any of the following or combination thereof, provided that the hours were not used to complete the required hours of education for certification:
- The Academy for Advanced Education (U.T.);
- The International Institute of Municipal Clerks annual conference or state, provincial or regional clerks meetings;
- Seminars conducted by the Tennessee Municipal League;
- Leadership and Technical Programs (U.T. Municipal Training); or
- Job-related seminars.
- Any person who is licensed to practice law in Tennessee and who satisfies continuing legal education requirements
- Any person who has been appointed or is acting in the capacity of a city manager or administrator and who possesses a M.A. degree in public administration
- Any person who is a certified public accountant holding a certificate as provided in Section 62-1-106 or Section 6-1-107
- Any person who has served as both a city judge and city recorder for at least 25 years
To be certified, a person must obtain certification from the International Institute of Municipal Clerks or must complete a minimum of 100 credit hours from any of the following or combination thereof:
- The Municipal Clerks Institute (U.T.);
- The U.T. Center for Government Training
- Seminars conducted by the Tennessee Municipal League;
- Leadership and Technical Programs (U.T. Municipal Training);
- Job-related seminars; or
- An A.A. or A.S. degree (maximum credit of 25 hours) or a B.A. or B.S. degree (maximum credit of 50 hours), provided that credit will be given for only one degree.