INITIAL FILING REQUIREMENTS TO BECOME TENNESSEE NONPROFIT

  1. HOW TO INCORPORATE IN TENNESSEE STATE:
    1. Submit Nonprofit Corporation Charter.
    2. Send it to: Tennessee Department of State Corporate Filings 312 Rosa L. Parks Avenue 6th Floor Nashville, TN 37243-1102
    3. The filing fee is $100
    4. This form can also be filed online: https://tnbear.tn.gov/Ecommerce/RegistrationInstr.aspx
    5. For more information, go to the website: state.tn.us/sos or call: (502) 546-3490
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN TENNESSEE FRANCHISE AND EXCISE TAX EXEMPTION
    1. Nonprofit corporations to not need to apply for Tennessee Franchise and Excise tax exemption as they are automatically exempt from them.
  4. HOW TO OBTAIN TENNESSEE SALES TAX EXEMPTION
    1. Submit the Application for Registration for exempt entities.
      1. Together with: attachments requested in the application’s instructions.
    2.  Send it to: Tennessee Department of Revenue Taxpayer Services Division Andrew Jackson Office Building 500 Deaderick Street Nashville, TN 37242
    3. There is no filing fee.
    4. For more information, go to the website: http://www.tn.gov/ or call: (615) 253-0600
  5. HOW TO REGISTER WITH TENNESSEE’S CHARITABLE SOLICITATIONS DIVISION
    1. Submit Form SS-6001 (Application for Registration)
      1. Together with: Bylaws, Articles of Incorporation, most recent IRS Form 990, IRS determination letter.
    2.  Send them to: Tennessee Department of State Charitable Solicitations 312 Rosa L. Parks Avenue 8th Floor Nashville, TN 37243
    3. Filing Fee is $50.
    4. For more information, go to the website: state.tn.us/sos/charity or call: (615) 741-2555
    5. Note: Nonprofit organizations must register with Tennessee’s Charitable Solicitations Division BEFORE soliciting contributions. Organizations exempt from filing include religious or educational institutions, organizations that receive less than $30,000 per year. If your organization receives less than $30,000 annually, you must file FPRM SS-6042. If your organization receives greater than $500,000 annually, you must submit an audited financial statement during your fiscal year. NEW organizations that have not had any fiscal activity when they initially file must file FORM SS-6039 at the end of each fiscal quarter to the same address above.
  6. HOW TO REGISTER WITH THE DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
    1. Complete Report to Determine Status to apply for an Employer Account Number
    2. Submit it to: Tennessee Department of Labor and Workforce Development 220 French Landing Drive Nashville, TN 37243
    3. For more information, go to the website: http://tn.gov/labor-wfd/esdiv.shtml or call: (615) 74102486
    4. Note: This filing is required if the nonprofit organization intends to have employees.

ANNUAL FILING REQUIREMENTS TO MAINTAIN TENNESSEE NONPROFIT

  1. TENNESSEE’S DEPARTMENT OF STATE:
    1. File Annual Report Form
      1. Note that the due date is the fourth month after end of fiscal year
    2. Send it to: Tennessee Department of State Corporate Filings 312 Rosa L. Parks Avenue 6th Floor, William R. Snodgrass Tower Nashville, TN 37243
    3. The filing fee is $20
    4. This form can also be filed online at: tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx
    5. For more information, go to the website: state.tn.us/sos or call: (615) 741-2286
    6. Note: There is an additional $20 fee associated with any change of registered agent.
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
    2. Note that the due date is 4 and a half months after the end of fiscal year.
    3. Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    4. There is no filing fee.
    5. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    6. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    7. For Private Foundations: You are required to submit the Form 990-PF.
  3. HOW TO REGISTER WITH TENNESSEE’S CHARITABLE SOLICITATIONS DIVISION
    1. File the Charitable Organization Registration Renewal (Form SS-6007) and the Summary of Financial Activities (Form SS-6002)
    2. Note that the due date for both forms is 6 months after the end of the fiscal year
    3. Send it to: Tennessee Department of State Charitable Solicitations Division 312 Rosa. L Parks Avenue 8th Floor, William R. Snodgrass Tower Nashville, TN 37243-0308
    4. Special Notes:
      1. SS-6002
        1. The filing fee for SS-6002 is between $100 and $300 depending on your NPOs gross revenues.
          1. Gross Revenues under $49,000 – $100
          2. Gross Revenues between $49,000 and $99,000 – $150
          3. Gross Revenues between $100,00 and $249,999 – $200
          4. Gross Revenues between $250,000 and $499,999 – $250
          5. Gross Revenues above $500,000 – $300
        2. This form can also be filed online at: sgssos.tn.gov/login.aspx
      2. SS-6007
        1. There is no filing fee for SS-6007.
        2. This form must be submitted with a copy of the organization’s IRS form and any other forms filed with the IRS.
      3.  Organizations receiving more than $500,000 during its fiscal year must submit an audited financial statement