| Audit Required | YES | If gross revenue exceeds $300,000 |
|---|---|---|
| Due Date | Within 6 months of Fiscal Year end. | |
| Fee | NONE | 48,999.99: $100; $49,000--$99,999.99: $150; $100,00-0-$249,999.99: $200; $250,00-0-$499,999.99: $250; $500,000+: $300 |
| Financial Report | YES | Audited statements required when revenue is more than $100,000. |
| Important Note | ||
| Annual IRS 990 | YES | If revenue between $25,000 and $100,000. Organizations with more than $100,000 in revenue must submit audited financial statements. |
| Initial Audit | YES | If gross revenue over $500,000. |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | Secretary of State | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 50.00 | Initial. Renewal: 0-48,999.99: $100; $49,000-$99,999.99: $150; $100,000-$249,999.99: $200; $250,000-$499,999.99: $250; $500,000+: $300 |
| Fundraiser Contracts | YES | |
| Governing Law | ||
| Important Note | ||
| Contact | (615) 741-2555 | |
| IRS Determiniation Letter | YES | (and if the determination is still pending, a copy of the application OR the IRS letter acknowledging the application's receipt). |
| IRS Form 990 | YES | |
| Mailing Address | Div. of Charitable Solicitations, 312 Eighth Ave. North, 8th fl., William Snodgrass Tower, Nashville, TN 37243 | |
| Signature Required | YES | |
| Period Covered | One year. | |
| Renewal Due Date | ||
| Required Signatures | Two authorized officers of the organization, one of whom must be the Chief Fiscal Officer. | |
| Resident Registered Agent Required | NO | |
| Homepage | sos.tn.gov/charitable/charitable-organizations-forms | |