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-.03 - FILING OF REGISTRATION RENEWAL APPLICATION

Universal Citation: TN Comp Rules and Regs 1360-03-01-.03

Current through September 24, 2024

(1) The renewal application shall be accompanied by 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.

(2) All organizations requesting an extension of time for filing a renewal of registration shall file the request on the form prescribed by the Secretary and shall provide any supporting documentation with the form (e.g. an application for extension to file an exempt organization return that was filed with the Internal Revenue Service).

Authority: T.C.A. § 48-101-506; Chapter 523 §§ 14, 16 of the Public Acts of 2007.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.