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:
(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).