Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 5 database migrations and 42 fact changes affecting TN.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026TN deadline rule: extension quote added; extension source url none → https://sos.tn.gov/charities/faqs
Source: sos.tn.gov · send source
“for good cause shown (e.g. application for extension to file an exempt organization return that was filed with the IRS), the division may extend the time for filing a renewal application for a period not to exceed ninety (90) days, during which time the previous registration remains in effect. An organization may request a second extension of time for a period of sixty (60) days, as long as it provides proof that it has been granted an extension of time to file with the IRS.”
Made by: CharityFile operator - Oct 14, 2026TN deadline rule: extension days 90 → 150; extension notes Request an extension from the Division of Charitable Solicitations: for good cause shown (for example, an IRS extension application), up to 90 days, and the previous registration stays in effect. A second extension of up to 60 days is available with proof that the IRS granted an extension. Neither is automatic. → Up to 90 days on request, for good cause shown; the previous registration stays in effect meanwhile. 60 more days only with proof that the IRS granted an extension of time to file. Neither extension is automatic.
Source: sos.tn.gov · send source
“the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
Made by: CharityFile operator - Oct 14, 2026TN deadline rule: extension days 150 → 90
Source: sos.tn.gov · send source
“the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
Made by: CharityFile operator - Oct 14, 2026TN required attachment added: registration type renewal; attachment name Audited Financial Statement; description An audited financial statement filed with the renewal.; is conditional 1; condition description Gross revenue more than $1,000,000, not counting grants from government agencies and 501(c)(3) private foundations; source url https://sos.tn.gov/charities/guides/renewal-registration; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026TN fee schedule: source quote replaced
Source: sos.tn.gov · send source
“The $50.00 registration fee is required with a registration application.”
Made by: CharityFile operator - Oct 14, 2026TN fee schedule: source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
Source: sos.tn.gov · send source
“$0 to $50,000 $0.00”
Made by: CharityFile operator - Oct 14, 2026TN fee schedule: source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
Source: sos.tn.gov · send source
“$500,000 and over $240.00”
Made by: CharityFile operator
Sep 24, 2026
- Sep 24, 2026TN deadline rule: source url https://sos.tn.gov/charities/guides/initial-registration → https://sos-tn-gov-files.tnsosfiles.com/forms/Charitable%20Solicitations%20Act.pdf; source quote replaced
Source: sos-tn-gov-files.tnsosfiles.com · send source
“Every charitable organization that intends to solicit contributions from or within this state, or have funds solicited on its behalf, shall, prior to any solicitation, file a registration statement with the secretary of state, upon forms prescribed by the secretary of state.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026TN penalty: short label Tennessee ($5,000/violation civil + Class B misdemeanor / Class E felony) → Tennessee (willful and knowing violation: Class B misdemeanor for a first offense, Class E felony for a second or later offense, per T.C.A. § 48-101-515; the Secretary of State can also assess civil penalties); source url https://sos.tn.gov/charities/faqs → https://sos-tn-gov-files.tnsosfiles.com/forms/Charitable%20Solicitations%20Act.pdf; source cite T.C.A. §§48-101-514, 48-101-515 (Charitable Solicitations Act, as amended by PC 533 of 2024) → T.C.A. § 48-101-515; criminal scope organization → both; source quote replacedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026TN required attachment: source url none → https://www.lexisnexis.com/hottopics/tncode/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026TN required attachment: source url none → https://sos.tn.gov/charities/guides/renewal-registration; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026TN required attachment: source url none → https://sos.tn.gov/charities/guides/initial-registration; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026TN required attachment: source url none → https://sos.tn.gov/charities/guides/initial-registration; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026TN deadline rule: due event none → prior to any solicitation
Source: sos.tn.gov · send source
“The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
Made by: not recorded - Sep 15, 2026TN deadline rule: display form name none → Charitable Organization Renewal Registration
Source: sos.tn.gov · send source
“the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
Made by: not recorded - Sep 15, 2026TN deadline rule: display form name TNCaB initial registration → Charitable Organization Initial Registration
Source: sos.tn.gov · send source
“The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
Made by: not recorded - Sep 15, 2026TN conditional duty added: condition kind irs_letter; source url https://sos.tn.gov/charities/guides/initial-registration; verification status verifiedMade by: not recorded
- Sep 15, 2026TN conditional duty added: condition kind first_year; source url https://www.lexisnexis.com/hottopics/tncode/; verification status verifiedMade by: not recorded
- Sep 15, 2026TN exemption: description TN community fairs, county fairs, district fairs, and division fairs (as defined in Tenn. Code § 43-21-104) that have been qualified by the TN Commissioner of Agriculture to receive state aid grants are exempt from charity registration. The state-aid qualification regime is treated as a substitute for SOS charity oversight. → Agricultural fairs, as defined in Tenn. Code § 43-21-103, that the commissioner of agriculture has qualified to receive state aid under the Tennessee Agricultural Fair and Livestock Show Act, are exempt from registration.; source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://publications.tnsosfiles.com/acts/114/pub/pc0670.pdf; source quote replaced
Source: publications.tnsosfiles.com · send source
“Agricultural fairs, as defined in § 43-21-103, that have been qualified by the commissioner of agriculture to receive state aid, pursuant to the Tennessee Agricultural Fair and Livestock Show Act, compiled in title 43, chapter 21, part 1”
Made by: not recorded - Sep 15, 2026TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
Source: lexisnexis.com · send source
“Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
Made by: not recorded - Sep 15, 2026TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
Source: lexisnexis.com · send source
“Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
Made by: not recorded - Sep 15, 2026TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
Source: lexisnexis.com · send source
“Volunteer fire departments, rescue squads or local civil defense organizations”
Made by: not recorded - Sep 15, 2026TN exemption: source url https://law.justia.com/codes/tennessee/title-48/miscellaneous-corporation-provisions/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/; source quote replaced
Source: lexisnexis.com · send source
“(b) “Educational institution”, for the purposes of this section, means an organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on”
Made by: not recorded - Sep 15, 2026TN exemption: source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-502/ → https://www.lexisnexis.com/hottopics/tncode/
Source: lexisnexis.com · send source
“Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1”
Made by: not recorded - Sep 15, 2026TN deadline rule: display form name none → TNCaB initial registration
Source: sos.tn.gov · send source
“The initial registration must be filed online through TNCaB. The form must be signed by two authorized officers, one of whom shall be the Chief Fiscal Officer.”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026TN deadline rule: extension notes 90-day extension on written request for good cause shown per T.C.A. §48-101-506(e). PLUS additional 60-day extension if IRS Form 990 extension granted. Total max: 150 days. Second extension is IRS-conditional (mirrors FL/CA/CO/NC pattern). → Request an extension from the Division of Charitable Solicitations: for good cause shown (for example, an IRS extension application), up to 90 days, and the previous registration stays in effect. A second extension of up to 60 days is available with proof that the IRS granted an extension. Neither is automatic.; extension conditional on irs 1 → 0
Source: sos.tn.gov · send source
“the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”
Made by: not recorded - Sep 14, 2026TN required attachment: description Required 5 days before promotion if using commercial coventurer (effective July 2024) → The executed agreement must be filed at least five business days before the charitable sales promotion, on SOS form SS-6086.; condition description Uses commercial coventurer → Uses a commercial coventurer; form number none → SS-6086Made by: not recorded
- Sep 14, 2026TN required attachment: description Federal annual return → Public-disclosure IRS Form 990, 990EZ, or 990N for the most recently completed accounting year, if the organization is required to file a 990.; is conditional 0 → 1; condition description none → Organization is required to file a 990-series returnMade by: not recorded
- Sep 14, 2026TN required attachment removed: registration type renewal; attachment name SS-6007 Annual Renewal; description Annual renewal form; is conditional 0; form number SS-6007Made by: not recorded
- Sep 14, 2026TN required attachment removed: registration type initial; attachment name SS-6001 Initial Registration; description Initial registration form; is conditional 0; form number SS-6001Made by: not recorded
- Sep 14, 2026TN fee schedule: fee calculation notes Late fee $25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was $10/month. Per T.C.A. §48-101-506 + TN SOS FAQ. → Late fee of $25.00 for each month, or portion thereof, that the application is late. Aggregate late fees must not exceed $300 in any calendar year (T.C.A. § 48-101-506(f)(3)).; source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-506/ → https://www.lexisnexis.com/hottopics/tncode/
Source: lexisnexis.com · send source
“Applications received after the expiration of the current registration period shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the application is late filed.”
Made by: not recorded - Sep 14, 2026TN fee schedule: revenue max $500,000 → $499,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
Source: sos.tn.gov · send source
“$250,000.00 to $499,999.99 $200.00”
Made by: not recorded - Sep 14, 2026TN fee schedule: revenue max $250,000 → $249,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
Source: sos.tn.gov · send source
“$100,000.00 to $249,999.99 $160.00”
Made by: not recorded - Sep 14, 2026TN fee schedule: revenue min $50,000 → $50,000.01; revenue max $100,000 → $99,999.99; source url https://sos.tn.gov/charities/faqs → https://sos.tn.gov/charities/guides/renewal-registration; source quote replaced
Source: sos.tn.gov · send source
“$50,000.01 to $99,999.99 $120.00”
Made by: not recorded - Sep 14, 2026TN deadline rule: offset anchor day → end_of_month; calculation notes TN renewal due 6 months after fiscal year end (FYE+180d) per §48-101-506(d). Filed via TNCaB online portal at tncab.tnsos.gov. Filing window opens immediately upon FYE close. Encoded as the same day 6 months after fiscal year end (within six months), from the verification quote. → T.C.A. § 48-101-506(d): The last day of the sixth month following the month in which the fiscal year of the organization ends shall be the anniversary date of the organization, and registrations expire on that date each year (a 30 June fiscal year end: 31 December; a calendar year: 30 June). The Secretary of State FAQ states the same rule. Filed through TNCaB (tncab.tnsos.gov).; source url https://law.justia.com/codes/tennessee/title-48/chapter-101/part-5/section-48-101-506/ → https://sos.tn.gov/charities/faqs
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026TN deadline rule: calculation notes NEW: TN SOS Annual Report under T.C.A. §48-66-203 — distinct from TNCaB charitable solicitation renewal. Every TN nonprofit corporation must file an annual report with the SOS Business Services Division on or before the FIRST DAY OF THE FOURTH MONTH following fiscal year-end (calendar-year filers: April 1). Filed via tnbear.tn.gov Business Entity Annual Report system. Fee: ~$20 per SS-4418 form references (NEEDS_FOLLOWUP for primary-source verbatim). Encoded as the first day of the fourth month after fiscal year end, from the verification quote. → T.C.A. § 48-66-203: every Tennessee nonprofit corporation files an annual report with the Secretary of State, Business Services Division, on or before the first day of the fourth month after the close of its fiscal year (a 30 June fiscal year end: 1 October; a calendar year: 1 April). Filed online through TNCaB (tncab.tnsos.gov), which replaced TNBEAR in February 2025. Distinct from the charitable solicitation renewal filed with the Division of Charitable Solicitations and Gaming. A corporation that fails to file may be administratively dissolved.; source url https://sos-prod.tnsosgovfiles.com/s3fs-public/document/ss-4418.pdf → https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4418%20P3.pdf
Source: sos-prod.tnsosgovfiles.com · send source
Quote not recorded in this entry.Made by: not recorded
Sep 12, 2026
- Sep 12, 2026TN fee schedule: fee calculation notes Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat $240 for all orgs >=$500K (no further tiering at $1M+ unlike most states). → Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier: a flat $240 for gross revenue of $500K or more.
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 12, 2026TN fee schedule: fee calculation notes Late fee \$25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was \$10/month. Per T.C.A. §48-101-506 + TN SOS FAQ. → Late fee $25 per month or portion thereof past renewal due date (post-7/1/2025). Pre-7/1/2025 was $10/month. Per T.C.A. §48-101-506 + TN SOS FAQ.
Source: law.justia.com · send source
Quote not recorded in this entry.Made by: not recorded - Sep 12, 2026TN fee schedule: fee calculation notes Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat \$240 for all orgs >=\$500K (no further tiering at \$1M+ unlike most states). → Tier 5 of 5 per TN SOS FAQ (post-7/1/2025 schedule). Highest tier; flat $240 for all orgs >=$500K (no further tiering at $1M+ unlike most states).
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 12, 2026TN fee schedule: fee calculation notes Tier 2 of 5 per TN SOS FAQ (post-7/1/2025 schedule). NOTE: Pre-7/1/2025 (COVID-era) this tier was \$10 flat — major fee restoration effective 2025-07-01. → Tier 2 of 5 per TN SOS FAQ (post-7/1/2025 schedule). NOTE: Pre-7/1/2025 (COVID-era) this tier was $10 flat — major fee restoration effective 2025-07-01.
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 12, 2026TN fee schedule: fee calculation notes Tier 1 of 5 per TN SOS FAQ (post-7/1/2025 schedule). \$0 fee for orgs with <=\$50K gross revenue, but they must still file the renewal — separate from \$50K registration-exemption track. *Note: <\$50K orgs that don't solicit publicly may also qualify for the §48-101-502(a)(2) full exemption (separate annual exemption request). → Tier 1 of 5 per TN SOS FAQ (post-7/1/2025 schedule). $0 fee for orgs with <=$50K gross revenue, but they must still file the renewal — separate from $50K registration-exemption track. *Note: <$50K orgs that don't solicit publicly may also qualify for the §48-101-502(a)(2) full exemption (separate annual exemption request).
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 12, 2026TN fee schedule: fee calculation notes Per TN SOS Initial Registration Guide. \$50 flat fee for initial registration via TNCaB online portal. NOTE: form numbers SS-6001/SS-6007 are NOT current — TN intake is 100% online via TNCaB; SS-6058 is the only related paper form (Summary of Financial Activities for non-990 filers). → Per TN SOS Initial Registration Guide. $50 flat fee for initial registration via TNCaB online portal. NOTE: form numbers SS-6001/SS-6007 are NOT current — TN intake is 100% online via TNCaB; SS-6058 is the only related paper form (Summary of Financial Activities for non-990 filers).
Source: sos.tn.gov · send source
Quote not recorded in this entry.Made by: not recorded
Applied migrations
May 2026
- May 2, 2026overnight 2026 05 02 TN 219
- May 2, 2026
April 2026
- Apr 29, 2026
- Apr 29, 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.