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Tennessee Charitable Organization Registration and Renewal

Tennessee at a glance

Registration
Required, unless an exemption applies. Secretary of State, Division of Charitable Solicitations and Gaming handles it. Source
Filing
Charitable Organization Renewal Registration. Source
Renewal
Your renewal is due the last day of the 6th month after your fiscal year end. Source
Renewal fee
$0 to $240, by band. Source
Late filing
A late fee applies, in the words of the source. Source
Extension
Available; the deadline section says how. Source
Exemptions
9 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency
Secretary of State, Division of Charitable Solicitations and Gaming
Registration Required
Yes

Track your Tennessee deadlines automatically

Your Tennessee renewal is due the last day of the 6th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due prior to any solicitation.

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Fee Schedule

Revenue rangeFee
$0 to $50,000$0
Source: sos.tn.gov · verified October 14, 2026 (2 days ago) · send source
“$0 to $50,000 $0.00”
$50,000.01 to $99,999.99$120
Source: sos.tn.gov · verified September 14, 2026 (1 mo ago) · send source
“$50,000.01 to $99,999.99 $120.00”
$100,000 to $249,999.99$160
Source: sos.tn.gov · verified September 14, 2026 (1 mo ago) · send source
“$100,000.00 to $249,999.99 $160.00”
$250,000 to $499,999.99$200
Source: sos.tn.gov · verified September 14, 2026 (1 mo ago) · send source
“$250,000.00 to $499,999.99 $200.00”
$500,000 or more$240
Source: sos.tn.gov · verified October 14, 2026 (2 days ago) · send source
“$500,000 and over $240.00”

Late filing fee

  • Late fee 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.” — lexisnexis.com

Annual filing

Your renewal is due the last day of the 6th month after your fiscal year end

Charitable Organization Renewal Registration: extension. 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.

  • Extension 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.” — sos.tn.gov
Source: sos.tn.gov · verified October 14, 2026 (2 days ago) · send source
“the organization must renew its registration by the last day of the 6th month after the end of its accounting year.”

Other filings this state names

  • SOS Annual Report (§48-66-203) corporate filing

    Source: sos-prod.tnsosgovfiles.com · verified September 14, 2026 (1 mo ago) · send source
    “T.C.A. § 48-66-203 requires all nonprofit 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

Charitable Organization Renewal Registration. Forms and instructions: Agency page

  • Articles of Incorporation

    For the initial registration

    Source: sos.tn.gov · verified September 15, 2026 (1 mo ago) · send source
    “Articles of Incorporation, by-laws, etc. are required.”
  • Bylaws

    For the initial registration

    Source: sos.tn.gov · verified September 15, 2026 (1 mo ago) · send source
    “Articles of Incorporation, by-laws, etc. are required.”
  • Audited Financial Statement

    For the renewal

    When: Gross revenue more than $1,000,000, not counting grants from government agencies and 501(c)(3) private foundations

    Source: sos.tn.gov · verified October 14, 2026 (2 days ago) · send source
    “Attach an audited financial statement if the organization reported more than $1,000,000 in gross revenue, excluding grants from government agencies and 501(c)(3) private foundations.”
  • Charitable Sales Promotion Agreement

    For the renewal

    When: Uses a commercial coventurer

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
    “The executed agreement must be filed by the charitable or civic organization with the secretary of state at least five (5) business days before the initiation of the charitable sales promotion.”
  • IRS Form 990

    For the renewal

    When: Organization is required to file a 990-series return

    Source: sos.tn.gov · verified September 15, 2026 (1 mo ago) · send source
    “Attach the IRS form 990, 990EZ, or 990N for the most recently completed accounting year, if the organization is required to file a 990”

Exemptions

  • Agricultural fair
    Source: pc0670 · verified September 15, 2026 (1 mo ago) · 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”
  • Congressional corporation audited
    Source: sos.tn.gov · verified April 29, 2026 (5 mo ago) · send source
    “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
    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · 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”
  • Hospital

    Hospitals and nursing homes that are subject to regulation by the Tennessee…

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
    “Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
  • Nursing home

    Hospitals and nursing homes that are subject to regulation by the Tennessee…

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
    “Hospitals and nursing homes that are subject to regulation by the Tennessee department of health”
  • Political party PAC
    Source: sos.tn.gov · verified April 29, 2026 (5 mo ago) · send source
    “political parties, candidates, and Political Action Committees”
  • Religious institution

    Bona fide religious institutions

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
    “Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1”
  • Small organization under $50,000

    Threshold: $50,000 (contributions)

    This exemption still requires a filing.

    Source: sos.tn.gov · verified April 29, 2026 (5 mo ago) · send source
    “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

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
    “Volunteer fire departments, rescue squads or local civil defense organizations”

Duties that apply only to some organizations

  • In the first year of registration, or after the organization crosses a dollar or person threshold

    “During its first year of operation, a newly registered charitable organization shall provide quarterly financial reports, due within thirty (30) days after the end of each quarter of its current fiscal year, containing the following information:”

    Source: lexisnexis.com · verified September 15, 2026 (1 mo ago) · send source
  • If the organization has, or has applied for, IRS tax-exempt status

    “A copy of the IRS determination letter granting the organization tax-exempt status or a record of its application for tax-exempt status with the IRS is required, if applicable.”

    Source: sos.tn.gov · verified September 15, 2026 (1 mo ago) · send source

Enforcement in Tennessee

Penalties

Any person who willfully and knowingly violates any provisions of this part or who willfully and knowingly gives false or incorrect information to the secretary of state, in filing statements or reports required by this part, whether such report or statement is verified or not, commits a Class B misdemeanor for the first offense, punishable as provided in § 40-35-111, and for the second and any subsequent offense commits a Class E felony.

Source: T.C.A. § 48-101-515 · verified September 23, 2026 (23 days ago) · send source
“Any person who willfully and knowingly violates any provisions of this part or who willfully and knowingly gives false or incorrect information to the secretary of state, in filing statements or reports required by this part, whether such report or statement is verified or not, commits a Class B misdemeanor for the first offense, punishable as provided in § 40-35-111, and for the second and any subsequent offense commits a Class E felony.”

Frequently Asked Questions

Does Tennessee require charitable solicitation registration?

Yes. Tennessee requires charitable organizations, as its statute defines them, to register. The Secretary of State, Division of Charitable Solicitations and Gaming handles registration.

Source: sos-tn-gov-files.tnsosfiles.com · verified September 24, 2026 (22 days ago) · 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.”

How much does Tennessee charitable registration cost?

The initial registration fee is $50. Annual filing 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 $50,000.01 to $99,999.99; $160 for organizations with revenue $100,000 to $249,999.99; $200 for organizations with revenue $250,000 to $499,999.99; $240 for organizations with revenue $500,000 or more.

Source: sos.tn.gov · verified October 14, 2026 (2 days ago) · send source
“The $50.00 registration fee is required with a registration application.”

When is the Tennessee charitable registration filing deadline?

In Tennessee, your renewal is due the last day of the 6th month after your fiscal year end. Initial registration is due prior to any solicitation. Charitable Organization Renewal Registration: extension. 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
“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.”

What documents are required for Tennessee charitable registration renewal?

The primary form is Charitable Organization Renewal Registration. Forms and instructions: https://sos.tn.gov/charities

Are there any exemptions from Tennessee charitable registration?

Yes. This guide cites these Tennessee exemptions:

  • Agricultural fair
  • Congressional corporation audited
  • Educational institution
  • Hospital
  • Nursing home
  • Political party PAC
  • Religious institution
  • Small organization under $50,000
  • Volunteer fire rescue civil defense
  • Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Tennessee charitable registration?

Filings go to the Secretary of State, Division of Charitable Solicitations and Gaming; the agency page names the current method.

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