Tennessee

INITIAL FILING REQUIREMENTS TO BECOME TENNESSEE NONPROFIT

1. HOW TO INCORPORATE IN TENNESSEE STATE:
   • Submit Nonprofit Corporation Charter.
     • Send to: Tennessee Department of State Corporate Filings 312 Rosa L. Parks Avenue 6th Floor Nashville, TN 37243-1102
     • The filing fee is $100
   • The form can also be filed online here.
   • For more information:
     • Website: https://sos.tn.gov/
     • Phone: (502) 546-3490
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
   • For more information:
     • Website: www.irs.gov/charities
     • (800) 829–3676 (Form related questions)
     • (800) 829–1040 (general information)
3. HOW TO OBTAIN TENNESSEE FRANCHISE AND EXCISE TAX EXEMPTION
   • Nonprofit corporations are automatically exempt from Tennessee franchise and excise taxes.
4. HOW TO OBTAIN TENNESSEE SALES TAX EXEMPTION
   • Submit the Application for Registration for exempt entities with attachments requested in the application’s instructions.
     •  Send to: Tennessee Department of Revenue Taxpayer Services Division Andrew Jackson Office Building 500 Deaderick Street Nashville, TN 37242
     • There is no filing fee.
   • For more information:
     • Website: http://www.tn.gov/ or call:
     • Phone: (615) 253-0600
5. HOW TO REGISTER WITH TENNESSEE’S CHARITABLE SOLICITATIONS DIVISION
   • Submit Form SS-6001 (Application for Registration) with the Bylaws, Articles of Incorporation, Form 990, and IRS determination letter.
     •  Send to: Tennessee Department of State Charitable Solicitations 312 Rosa L. Parks Avenue 8th Floor Nashville, TN 37243
     • Filing Fee is $50.
   • For more information:
     • Website: https://tncab.tnsos.gov/
     • Phone: (615) 741-2555
   • 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.

ANNUAL FILING REQUIREMENTS TO MAINTAIN TENNESSEE NONPROFIT

1. TENNESSEE’S DEPARTMENT OF STATE:
   • File Annual Report Form
     • Note that the due date is the fourth month after end of fiscal year
     • Send to: Tennessee Department of State Corporate Filings 312 Rosa L. Parks Avenue 6th Floor, William R. Snodgrass Tower Nashville, TN 37243
     • The filing fee is $20
     • This form can also be filed online here.
   • For more information go to the
   • website: state.tn.us/sos or call:
   • (615) 741-2286
   • Note: There is an additional $20 fee associated with any change of registered agent.
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
     • There is no filing fee.
   • For more information:
     • Website: irs.gov/charities
     • (800) 829-3676 (Form related questions)
     • (800) 829-1040 (general information)
   • 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.
   • For Private Foundations: You are required to submit the Form 990-PF.
3. HOW TO REGISTER WITH TENNESSEE’S CHARITABLE SOLICITATIONS DIVISION
   • File the Charitable Organization Registration Renewal (Form SS-6007) and the Summary of Financial Activities (Form SS-6002)
     • Note that the due date for both forms is 6 months after the end of the fiscal year
     • Send to: Tennessee Department of State Charitable Solicitations Division 312 Rosa. L Parks Avenue 8th Floor, William R. Snodgrass Tower Nashville, TN 37243-030
     • Filing fee is $10, if revenues are less than $50,000 then the fee is $0.
     • This form can also be filed online here.
   • For more information:
     • Website: https://tncab.tnsos.gov/
     • Phone: (615) 741-2555