Tennessee (TN) · Requirement Summary
Tennessee charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Tennessee (TN).
| Filing Authority | Tennessee Secretary of State – Division of Charitable Solicitations & Gaming |
|---|---|
| Filing Method | Online (preferred) via TN SOS charities system; mail allowed for some submissions |
| Filing Calendar & Triggers | Annual renewal/financial report required (fiscal-year based) |
| Filing Due Date | Last day of the 6th month after end of accounting year |
| Renewal Detail | Renew registration and submit required financial information (state-specific) + attachments |
| Extensions Calendar | Extensions limited; consult SOS guidance (some relief may be via IRS extension but TN-specific form still due) |
| Exemptions | Exemptions available (religious, educational, certain small orgs); SOS provides exemption request process |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | File delinquent renewals/annual reports (oldest→newest) + fees; restore active status |
| Required Documents | State renewal/annual report; IRS Form 990 series data; financial statements as required; officer list |
| Financial Audit/Review Thresholds | Audit requirements apply at higher contribution/revenue tiers per TN law/rules |
| Schedule B Reaction Rule (Donor Names) | Keep (submit complete 990 data unless SOS directs redaction) |
| Signature Requirements | Authorized signatures; some filings require more than one officer (incl. CFO) per SOS guidance |
| High-Risk Traps / Enforcement Notes | Hard deadline (last day 6th month); state-specific data entry; ensure officer/CFO signature rules are met |
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