Tennessee charity registration recovery

Start with the TNCaB record, prior registration, fiscal year end, last accepted renewal, extension correspondence, and current status. Tennessee renewals are generally due by the last day of the sixth month after the accounting year. Calculate each month or part of a month after expiration and save the source dates used for the late-fee calculation.

Keep the charitable registration separate from nonprofit corporation standing, federal tax status, charitable gaming, professional solicitor registration, fundraising counsel registration, and another state’s filing. Reconcile the legal name, FEIN, accounting period, solicitation names, officers, financial record, and fundraiser contracts before reopening an incomplete renewal.

Use the current renewal application, Summary of Financial Activities, applicable Form 990-series public-disclosure copy, and the required financial statement. The current rules require an audit when gross revenue exceeds $1 million after the stated exclusions. Apply the current rule and portal result rather than an older threshold copied from a prior checklist.

Initial and renewal filings require two authorized officers, including the chief fiscal officer. Reconcile the officers, reporting year, gross revenue, fee band, solicitation activity, legal and alternate names, addresses, and professional fundraising relationships. Remove Schedule B contributor details from a public-disclosure copy when the state instructions say they are not required.

Current Tennessee law states that an application received after expiration is assessed $25 for each month or portion of a month late and caps aggregate subsection late fees at $300 in a calendar year. An older SS-6007 surface still displays temporary $10 language from a prior period. Use current law, the live TNCaB calculation, and any agency direction for today’s filing.

The late fee accompanies the late application in addition to the ordinary revenue-based registration fee. Save the calculation and payment receipt. Do not promise that payment resolves a missing attachment, certification, financial statement, or civil issue. If the portal and a PDF conflict, flag the discrepancy in the workpaper and preserve the state’s resolution.

Section 48-101-506 states that a person intending to continue soliciting after the anniversary date who fails to renew by expiration is in violation. Coordinate donation pages, campaigns, events, professional solicitors, and public representations with the actual Secretary of State status. A submitted SS-6007 or calculated fee does not by itself establish restored registration.

The ordinary extension can provide up to 90 days for good cause, plus up to another 60 days with IRS-extension proof, while the prior registration remains in effect. Those requests belong before expiration under the state’s process. Do not present a new extension request as a retroactive fix for an already expired record.

Retain SS-6007, the financial summary, federal return, audit or other statement, two officer certifications, fee calculation, payment, portal confirmation, agency correspondence, and final status. Recheck TNCaB after processing and save the registration period and expiration. Resolve deficiencies from the same reconciled source file.

Calendar the next due date from the organization’s accounting year, with earlier financial, audit, extension, officer, fundraiser, payment, and status checkpoints. CharityClarity can provide a quick state charity registration lookup where available, but it is not a complete review. The Tennessee Secretary of State record and current filing correspondence control.