Tennessee State Filing Requirements
Nonprofits in Tennessee must comply with state registration, reporting, and tax rules to remain in good standing and eligible for exemptions.
Required Non-profit Forms
Non-profits in Tennessee are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Attorney General / Charitable Solicitation Forms | Federal Forms (Required for State Compliance) |
|---|---|---|
Visit: State Portal |
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State Filing Requirements for Non-Profits
Tennessee nonprofits must register both as corporate entities and as charitable organizations if they intend to solicit contributions.
To operate legally, you must meet state filing requirements:
- Choose Your Structure – Typically a nonprofit corporation.
- Name Your Organization – Verify availability via the TN Secretary of State Business Search.
- Appoint a Registered Agent – Must have a physical address in Tennessee.
- File Nonprofit Charter – File with Secretary of State ($100 filing fee).
- Adopt Bylaws & Hold Organizational Meeting – Establish governance before operations.
- Register as a Charitable Organization – Required before fundraising.
Tax Exemption Requirements
- Apply for federal 501(c) status with the IRS.
- After approval, apply to the Tennessee Department of Revenue for sales and use tax exemption.
- Tennessee has no state-level corporate income tax for nonprofits, but certain business-related activities may trigger unrelated business income tax (UBIT).
- Maintain IRS Form 990 compliance annually.
Filing Deadlines for Non-Profit Forms
| Secretary of State Deadline | |
|---|---|
| Nonprofit Charter (SS-4418) | Due at formation. Filing Fee: $100 (minimum; $100 + $3 per member listed, capped at $3,000) |
| Annual Report | Due by the 1st day of the 4th month after the fiscal year ends (April 1 for calendar-year nonprofits). Filing Fee: $20 online. |
| Charitable Solicitations Division (Attorney General) | |
|---|---|
| Initial Registration (SS-6001) | Must be filed before soliciting contributions in Tennessee. Filing Fee: $50. |
| Annual Renewal (SS-6007) | Within 6 months after the end of your fiscal year Filing Fee: $50 |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
Initial Registration
Before soliciting contributions in Tennessee, most nonprofits must register with the Division of Charitable Solicitations and Gaming.
- File Nonprofit Charter (Articles of Incorporation)
File the Nonprofit Corporation Charter (Form SS-4418) with the Tennessee Secretary of State to legally form your nonprofit.
Fee: $100 minimum ($100 + $3 per member, capped at $3,000).
Must include nonprofit name, registered agent, incorporators, purpose, and whether or not the corporation will have members. Nonprofit Charter – TN SOS - Obtain an EIN
Apply for an Employer Identification Number (EIN) from the IRS.
Required for opening a bank account, hiring employees, and applying for tax exemption. - Apply for Federal Tax-Exempt Status
File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status.
The IRS Determination Letter is needed for state charitable registration and tax benefits. - Register as a Charitable Organization
Before soliciting contributions, register with the Tennessee Secretary of State – Division of Charitable Solicitations and Gaming.
Form Required: SS-6001 (Initial Registration). Fee: $50.
Submit with: - IRS Determination Letter
- Articles of Incorporation and Bylaws
- Most recent IRS Form 990 or financial statements
- Charitable Registration – TN SOS
Annual Filing Requirements
Renew charitable registration each year to continue soliciting donations in Tennessee.
Form Required: SS-6007 (Annual Renewal).
Fee: $50.
Deadline: Within 6 months after fiscal year end.
Submit with:
- Most recent IRS Form 990 or financial statements (audited/reviewed depending on revenue size)
- Updated governing documents (if changed)
Mailing Address (for paper filings)
Tennessee Secretary of State
Division of Charitable Solicitations and Gaming
312 Rosa L. Parks Avenue, 8th Floor
Nashville, TN 37243.
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Frequently Asked Questions
1. Do I need to file both an annual report and charitable renewal in Tennessee?
2. What happens if I don’t file my Tennessee annual report?
3. Do all nonprofits need to register with the Attorney General?
Most do, but religious organizations and certain educational institutions may be exempt.
4. When is the Tennessee nonprofit annual report due?
By the 1st day of the 4th month after the nonprofit’s fiscal year ends.
5. How do I apply for sales tax exemption in Tennessee?
Submit an application with the Department of Revenue after receiving IRS 501(c) status.
Mailing Address for Charitable Registration:
Tennessee Secretary of State – Division of Charitable Solicitations and Gaming
312 Rosa L. Parks Avenue, 8th Floor
Nashville, TN 37243
