How to Keep Your Nonprofit Compliant in Tennessee
For nonprofit treasurers, executive directors, and board members managing Tennessee charity-registration compliance — every deadline, fee, and exemption verified against its primary source.
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Track My Tennessee Filings →Overview
- Regulatory Agency
- Secretary of State, Division of Charitable Solicitations and Gaming
- Registration Required
- Yes
Fee Schedule
| Revenue Range | Fee | Notes |
|---|---|---|
| $0 - $50,000 | $0 | 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). |
| $50,000 - $100,000 | $120 | 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. |
| $100,000 - $250,000 | $160 | Tier 3 of 5 per TN SOS FAQ (post-7/1/2025 schedule). |
| $250,000 - $500,000 | $200 | Tier 4 of 5 per TN SOS FAQ (post-7/1/2025 schedule). |
| Over $500,000 | $240 | 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). |
Renewal Deadline
6 months after your fiscal year end
Extensions available: up to 150 days
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.
Source: TNCaB Renewal · verified May 2, 2026 (12 days ago) · report
“Each charitable organization shall file all information required by this part with the secretary of state within six (6) months of the close of its fiscal year.”
Source: SOS Annual Report (§48-66-203) · verified April 29, 2026 (15 days ago) · report
“T.C.A. § 48-66-203 requires corporations to file an annual report with the Secretary of State on or before the first day of the fourth month following the end of the close of the corporation's fiscal year.”
Required Documents
Always Required
- IRS Form 990
- SS-6007 Annual Renewal
Conditional Attachments
- Charitable Sales Promotion Agreement(Uses commercial coventurer)
Exemptions
- agricultural fair
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.
Source: TNCaB Renewal · verified April 30, 2026 (14 days ago) · report
“Community fairs, county fairs, district fairs and division fairs, as defined in § 43-21-104, that have been qualified by the commissioner of agriculture to receive state aid grants, pursuant to title 43, chapter 21, part 1.”
- congressional corporation audited
Corporations established by Act of Congress that submit annual audited reports to Congress (auditing by Department of Defense) are FULLY exempt from TN registration.
Source: TNCaB Renewal · verified April 29, 2026 (15 days ago) · report
“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”
- educational institution
Educational institutions and supporting organizations as defined by T.C.A. §48-101-502(b) are FULLY exempt from TN registration.
Source: TNCaB Renewal · verified April 30, 2026 (14 days ago) · report
“The registration requirements of this part do not apply to: (1) Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1; … (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, and which is accredited by a recognized accrediting agency or has been approved to operate by a local board of education, the achievement school district, or the state board of education. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. 'Educational institution' also includes private foundations soliciting contributions exclusively for such organizations.”
- hospital
Hospital exemption from TN charity registration under Tenn. Code § 48-101-502(a)(6). CONDITION: limited to hospitals SUBJECT TO REGULATION BY THE TENNESSEE DEPARTMENT OF HEALTH — not every hospital qualifies; only those licensed/regulated by TDH. The exemption is shared in subsection (a)(6) with nursing homes that are also TDH-regulated. Subsection (e): exemption from REGISTRATION does not limit applicability of other provisions of the Charitable Solicitations Act.
Source: TNCaB Renewal · verified April 30, 2026 (14 days ago) · report
“The registration requirements of this part do not apply to: … (6) Hospitals and nursing homes that are subject to regulation by the Tennessee department of health.”
- nursing home
Nursing-home exemption from TN charity registration under Tenn. Code § 48-101-502(a)(6). CONDITION: limited to nursing homes SUBJECT TO REGULATION BY THE TENNESSEE DEPARTMENT OF HEALTH — not every nursing home qualifies; only those licensed/regulated by TDH. The exemption is shared in subsection (a)(6) with hospitals that are also TDH-regulated.
Source: TNCaB Renewal · verified April 30, 2026 (14 days ago) · report
“The registration requirements of this part do not apply to: … (6) Hospitals and nursing homes that are subject to regulation by the Tennessee department of health.”
- political party pac
Political parties, candidates, and Political Action Committees are FULLY exempt from TN charitable registration (regulated separately under TN election law).
Source: TNCaB Renewal · verified April 29, 2026 (15 days ago) · report
“political parties, candidates, and Political Action Committees”
- religious institution
Bona fide religious institutions are FULLY exempt from TN Charitable Solicitations Act registration. Per PC 533 of 2024 §5, the religious-institution definition was migrated from §502(c) to §501(b) — includes ecclesiastical/denominational orgs, churches, established physical places of worship, bona fide religious groups not subject to federal income tax, integral 501(c)(3) religious affiliates not primarily supported by outside funds, and institutions soliciting for house-of-worship construction/clergy residence.
Source: TNCaB Renewal · verified May 2, 2026 (12 days ago) · report
“Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1”
- small org under 50k
Charitable organizations that do not raise or receive contributions from the public in excess of $50,000 during a fiscal year are exempt from registration UNDER §48-101-502(a)(2). HOWEVER: (1) MUST FILE an annual exemption request via TNCaB (system computes exemption based on form answers); (2) 30-DAY TRIGGER to register if contributions exceed $50K mid-year; (3) PC 533 of 2024 §6 added: NOT exempt if any portion of fundraising is conducted by professional solicitors, professional fundraising counsel, or commercial coventurers — must file full registration in those cases.
Threshold: $50,000 (contributions)
Source: TNCaB Renewal · verified April 29, 2026 (15 days ago) · report
“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.”
- volunteer fire rescue civil defense
Volunteer fire departments, rescue squads, and local civil defense organizations are FULLY exempt from TN registration.
Source: TNCaB Renewal · verified April 30, 2026 (14 days ago) · report
“The registration requirements of this part do not apply to: … (3) Volunteer fire departments, rescue squads or local civil defense organizations.”
Why Charitable Compliance Matters in Tennessee
Protecting Your Organization's Reputation
Maintaining proper charitable registration in Tennessee protects your organization's reputation with donors, grantmakers, and the public. Foundations increasingly verify registration status before approving grants. Corporate matching gift programs check compliance databases. Individual major donors conduct due diligence. A lapsed registration can delay or disqualify your organization from funding opportunities, even when the lapse was unintentional.
Avoiding Penalties and Legal Complications
Most states impose penalties for late filings or soliciting without proper registration. These penalties range from modest late fees to substantial daily fines that accumulate quickly. Beyond financial penalties, some states restrict fundraising activities until registration is current, which can disrupt campaigns and donor relationships. In severe cases, state attorneys general can pursue enforcement actions against noncompliant organizations.
Meeting Donor Expectations
Donors increasingly research organizations before giving. State charity registries are public records that donors, journalists, and watchdog organizations can access. Current registration signals that your organization takes governance seriously. It demonstrates accountability and transparency—qualities that build donor confidence. Conversely, missing or outdated filings raise questions about organizational management.
Building Sustainable Fundraising Programs
Compliance is foundational to sustainable fundraising. Organizations that establish robust compliance systems early avoid the scramble of catching up later. Tracking deadlines, maintaining records, and filing renewals becomes routine rather than crisis management. This systematic approach frees staff to focus on mission delivery rather than regulatory emergencies. The investment in compliance infrastructure pays dividends as your organization grows.
Frequently Asked Questions
Does Tennessee require charitable solicitation registration?
Yes, Tennessee requires nonprofits to register before soliciting donations from residents. Registration is handled by the Secretary of State, Division of Charitable Solicitations and Gaming.
How much does Tennessee charitable registration cost?
Annual renewal fees in Tennessee range from $0 to $240. Fee depends on annual revenue. Specifically: $0 for organizations with revenue $0 to $50,000; $120 for organizations with revenue $50,000 to $100,000; $160 for organizations with revenue $100,000 to $250,000.
When is the Tennessee charitable registration renewal deadline?
In Tennessee, the annual renewal deadline is 6 months after your fiscal year end. Extensions of up to 150 days are available; consult the Secretary of State, Division of Charitable Solicitations and Gaming for how the extension is requested or honored. Note: 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.
What documents are required for Tennessee charitable registration renewal?
For Tennessee charitable registration renewal, you typically need: IRS Form 990, SS-6007 Annual Renewal. Additional documents may be required based on your organization's size or activities, such as: Charitable Sales Promotion Agreement.
Are there any exemptions from Tennessee charitable registration?
Yes, Tennessee provides exemptions in certain cases. Common exemptions include:
- 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.
- Corporations established by Act of Congress that submit annual audited reports to Congress (auditing by Department of Defense) are FULLY exempt from TN registration.
- Educational institutions and supporting organizations as defined by T.C.A. §48-101-502(b) are FULLY exempt from TN registration.
- Hospital exemption from TN charity registration under Tenn. Code § 48-101-502(a)(6). CONDITION: limited to hospitals SUBJECT TO REGULATION BY THE TENNESSEE DEPARTMENT OF HEALTH — not every hospital qualifies; only those licensed/regulated by TDH. The exemption is shared in subsection (a)(6) with nursing homes that are also TDH-regulated. Subsection (e): exemption from REGISTRATION does not limit applicability of other provisions of the Charitable Solicitations Act.
- Nursing-home exemption from TN charity registration under Tenn. Code § 48-101-502(a)(6). CONDITION: limited to nursing homes SUBJECT TO REGULATION BY THE TENNESSEE DEPARTMENT OF HEALTH — not every nursing home qualifies; only those licensed/regulated by TDH. The exemption is shared in subsection (a)(6) with hospitals that are also TDH-regulated.
- Political parties, candidates, and Political Action Committees are FULLY exempt from TN charitable registration (regulated separately under TN election law).
- Bona fide religious institutions are FULLY exempt from TN Charitable Solicitations Act registration. Per PC 533 of 2024 §5, the religious-institution definition was migrated from §502(c) to §501(b) — includes ecclesiastical/denominational orgs, churches, established physical places of worship, bona fide religious groups not subject to federal income tax, integral 501(c)(3) religious affiliates not primarily supported by outside funds, and institutions soliciting for house-of-worship construction/clergy residence.
- Charitable organizations that do not raise or receive contributions from the public in excess of $50,000 during a fiscal year are exempt from registration UNDER §48-101-502(a)(2). HOWEVER: (1) MUST FILE an annual exemption request via TNCaB (system computes exemption based on form answers); (2) 30-DAY TRIGGER to register if contributions exceed $50K mid-year; (3) PC 533 of 2024 §6 added: NOT exempt if any portion of fundraising is conducted by professional solicitors, professional fundraising counsel, or commercial coventurers — must file full registration in those cases.
- Volunteer fire departments, rescue squads, and local civil defense organizations are FULLY exempt from TN registration.
- You must verify if your organization qualifies before relying on an exemption — consult the Exemptions section above for the full descriptions.
Where do I file Tennessee charitable registration?
Tennessee charitable registration filings can be submitted through the Secretary of State, Division of Charitable Solicitations and Gaming's online portal. The official registration portal provides access to required forms and online filing capabilities.
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