Rules & Regulations of the State of Tennessee
Title 1360 - Department of State
Subtitle 1360-03 - Charitable Solicitations and Gaming Division
Chapter 1360-03-03 - Procedures for Operating Charitable Gaming Events
Section 1360-03-03-.04 - PROOF OF ACTIVE AND CONTINUOUS EXISTENCE

Current through September 24, 2024

(1) Acceptable Proof. In addition to the requirements set out in Tennessee Code Annotated §§ 3-17-101 et seq., an organization may submit as proof of its continuous and active existence, a copy of the last three (3) annual Forms 990, 990-EZ, 990-N, or 990-PF filed with the Internal Revenue Service for the three (3) year period preceding the event date listed in an annual event application.

(2) If an organization is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the Internal Revenue Service, an organization may submit as proof of its continuous and active existence, the following types of information:

(a) A copy of the charter or bylaws of the organization; and

(b) A copy of the exemption determination letter received from the Internal Revenue Service stating that the organization is not required to file a Form 990.

(3) Multiple Forms of Proof. An organization required to file a Form 990, 990-EZ, 990-N or 990-PF with the Internal Revenue Service may submit a copy of its exemption determination letter received from the Internal Revenue Service as a substitution of one (1) of the three (3) annual Forms 990, 990-EZ, 990-N, or 990-PF filed with the Internal Revenue Service as required in subdivision (1), provided that the documents cover the three (3) year period immediately preceding the event date listed in an annual event application.

(4) Authentic Documents. Acceptable documents must be authentic, genuine or bona fide documents. Copies of documents must be conformed copies.

Authority: T.C.A. §§ 3-17-102(6), 3-17-104(a)(6), 3-17-104(e), and 3-17-115(a).

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.