Nonprofit Law Resource Library
State-By-State Initial Compliance - Tennessee
Initial Filings for Tennessee Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Tennessee
Submit Articles of Incorporation to:
Tennessee Department of State
Corporate Filings
312 Eighth Avenue North
6th Floor, William R. Snodgrass Tower
Nashville, TN 37243 Information: (615) 741-2286
Web Site: state.tn.us/sos
Filing Fee: $100To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Tennessee Franchise and Excise Tax Exemption
Nonprofit corporations are automatically exempt from Franchise and Excise taxes and need not apply for exemption.
To Obtain Sales Tax Exemption
Submit the Application for Registration for exempt entities along with the proper attachments as described in the application's instructions to:
Tennessee Department of Revenue
Taxpayer Services Division
Andrew Jackson Office Building
500 Deaderick Street
Nashville, TN 37242 Information: (615) 253-0600
Web Site: state.tn.us/revenue
Filing Fee: $0To Register with the Charitable Solicitations Division
Nonprofit organizations must register with the Charitable Solicitations division of the Tennessee Department of State before soliciting for contributions by submitting the Application for Registration (Form SS-6001) along with a copy of the organization's bylaws, Articles of Incorporation, most recently filed IRS Form 990, and IRS determination letter to:
Tennessee Department of State
Charitable Solicitations
312 8th Avenue North
8th Floor, William R. Snodgrass Tower
Nashville, TN 37243-0308 Information: (615) 741-2555
Web Site: state.tn.us/sos/charity
Filing Fee: $50Notes: Certain organizations such as religious institutions, educational institutions, organizations that receive less than $30,000 annually, and other organizations are exempt from filing. However, they must file an Exemption Request form (SS-6042). Refer to the Department of State's website for details.
Those organizations receiving more than $300,000 in gross revenues during its fiscal year must submit an audited financial statement.
New organizations that have not had any fiscal activity at the time of filing will be required to file an unaudited financial report (Form SS-6039) within 30 days after the end of each fiscal quarter. These reports are filed at the same address listed above.
