INITIAL FILING REQUIREMENTS TO BECOME TENNESSEE NONPROFIT
- HOW TO INCORPORATE IN TENNESSEE STATE:
- Submit Nonprofit Corporation Charter.
- Send it to: Tennessee Department of State Corporate Filings 312 Rosa L. Parks Avenue 6th Floor Nashville, TN 37243-1102
- The filing fee is $100
- This form can also be filed online: https://tnbear.tn.gov/Ecommerce/RegistrationInstr.aspx
- For more information, go to the website: state.tn.us/sos or call: (502) 546-3490
- HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
- Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
- For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
- HOW TO OBTAIN TENNESSEE FRANCHISE AND EXCISE TAX EXEMPTION
- Nonprofit corporations to not need to apply for Tennessee Franchise and Excise tax exemption as they are automatically exempt from them.
- HOW TO OBTAIN TENNESSEE SALES TAX EXEMPTION
- Submit the Application for Registration for exempt entities.
- Together with: attachments requested in the application’s instructions.
- Send it 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, go to the website: http://www.tn.gov/ or call: (615) 253-0600
- Submit the Application for Registration for exempt entities.
- HOW TO REGISTER WITH TENNESSEE’S CHARITABLE SOLICITATIONS DIVISION
- Submit Form SS-6001 (Application for Registration)
- Together with: Bylaws, Articles of Incorporation, most recent IRS Form 990, IRS determination letter.
- Send them to: Tennessee Department of State Charitable Solicitations 312 Rosa L. Parks Avenue 8th Floor Nashville, TN 37243
- Filing Fee is $50.
- For more information, go to the website: state.tn.us/sos/charity or call: (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.
- Submit Form SS-6001 (Application for Registration)
- HOW TO REGISTER WITH THE DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
- Complete Report to Determine Status to apply for an Employer Account Number
- Submit it to: Tennessee Department of Labor and Workforce Development 220 French Landing Drive Nashville, TN 37243
- For more information, go to the website: http://tn.gov/labor-wfd/esdiv.shtml or call: (615) 74102486
- Note: This filing is required if the nonprofit organization intends to have employees.
ANNUAL FILING REQUIREMENTS TO MAINTAIN TENNESSEE NONPROFIT
- TENNESSEE’S DEPARTMENT OF STATE:
- File Annual Report Form
- Note that the due date is the fourth month after end of fiscal year
- Send it 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 at: tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx
- 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.
- File Annual Report Form
- INTERNAL REVENUE SERVICE:
- File the Annual Return Form 990
- Note that the due date is 4 and a half months after the end of fiscal year.
- Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
- There is no filing fee.
- For more information, go to the website: irs.gov/charities or call (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.
- 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 it to: Tennessee Department of State Charitable Solicitations Division 312 Rosa. L Parks Avenue 8th Floor, William R. Snodgrass Tower Nashville, TN 37243-0308
- Special Notes:
- SS-6002
- The filing fee for SS-6002 is between $100 and $300 depending on your NPOs gross revenues.
- Gross Revenues under $49,000 – $100
- Gross Revenues between $49,000 and $99,000 – $150
- Gross Revenues between $100,00 and $249,999 – $200
- Gross Revenues between $250,000 and $499,999 – $250
- Gross Revenues above $500,000 – $300
- This form can also be filed online at: sgssos.tn.gov/login.aspx
- The filing fee for SS-6002 is between $100 and $300 depending on your NPOs gross revenues.
- SS-6007
- There is no filing fee for SS-6007.
- This form must be submitted with a copy of the organization’s IRS form and any other forms filed with the IRS.
- Organizations receiving more than $500,000 during its fiscal year must submit an audited financial statement
- SS-6002