Rules & Regulations of the State of Tennessee
Title 1360 - Department of State
Subtitle 1360-03 - Charitable Solicitations and Gaming Division
Chapter 1360-03-01 - Regulation of the Solicitation of Funds for Charitable Purposes
Section 1360-03-01-.02 - FILING OF REGISTRATION STATEMENT
Universal Citation: TN Comp Rules and Regs 1360-03-01-.02
Current through September 24, 2024
(1) Every charitable organization which has completed a fiscal year of operation, shall file with its application for registration an annual report filed by the charitable organization with the Internal Revenue Service, unless the organization is not required to file such report. Additionally, the organization shall file an audited financial statement if the organization's gross revenue exceeds five hundred thousand dollars ($500,000), excluding grants from government agencies and private foundations.
Authority: T.C.A. §§ 48-101-504(a)-(e) and 48-101-506; and Chapter 523, § 14, of the Public Acts of 2007.
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