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Registering Your Charitable Organization

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We have prepared this handout to provide you with a summary of the requirements for registration of a charitable organization in Tennessee. Because it would be difficult for us to include all of the details you need, we strongly urge you to consult the Web site of the Tennessee Secretary of State:

http://www.state.tn.us.sos/charity.htm

or contact:

All of the forms discussed in this handout can be obtained from the Division of Charitable Solicitations or downloaded from their Web site. The site also includes lists of registered and exempt charities, which you may want to review as you consider whether your organization needs a Solicitation Permit.

Do we need a Solicitation Permit?

In Tennessee, any person or group that solicits the public for support of its charitable cause is a “charitable organization..” Such solicitation may include asking for money or selling items such as sponsorships, advertisements, books, food, or tickets to a show.

Generally speaking, persons or organizations that intend to solicit donations must register with the state before asking the public for contributions. However, some organizations are considered to be exempt. These exempt organizations include (refer to the Web site for details on all of these):

• Religious institutions and affiliated groups;
• Educational institutions and supporting organizations;
• Volunteer fire departments, rescue squads, and local civil defense organizations; and
• Organizations that receive contributions of less than $30,000 annually.

Completing the Forms

Every charitable organization that intends to solicit contributions from or within this state, or have funds solicited on its behalf, must complete an Application for Registration of a Charitable Organization (Form SS-6001) OR a Charitable Organization Exemption Request Form (SS-6042). A Summary of Financial Activities Form (Form SS-6002), as well as other documents noted in the instructions for these forms, may be required..

A $50 non-refundable filing fee must be submitted with Form SS-6001. Certain types of senior citizen centers may be excused from paying this fee.

You should know that all information filed with your application becomes a public record.

Your Permit

Those who complete the registration form receive an identification number. Any member of the public may ask you for that identification number when you ask them for a contribution.

Those you solicit have the right to ask you questions about your organization’s mission and expenditures, and to receive truthful answers. The Tennessee Secretary of State Division of Charitable Organizations may investigate a complaint of fraud or any violation of the state’s charitable solicitation laws. Anyone suspected of fraud or misrepresentations made in the course of fund raising activities may be criminally prosecuted.

Reporting

During the first year of operation, a new charitable organization must provide, within 30 days after the end of each quarter of its fiscal year, a New Charitable Organization Quarterly Financial Report, (Form SS-6039) containing the following information:

• Gross amount of contributions received;
• Amount of contributions disbursed or to be disbursed to each charitable organization or charitable purpose represented;
• Aggregate amounts paid to any professional solicitor and/or fund raising counsel; and
• Amounts spent for overhead, expenses, commissions and similar purposes.

Renewal

Tennessee requires every organization to renew its registration by its anniversary date if it intends to solicit contributions in the state. If you do not intend to continue solicitation activities, you must notify the Secretary of State in writing.

You must submit an Application to Renew Registration of a Charitable Organization (Form SS-6007) within six months of the close of your organization’s fiscal year. The renewal fee ranges from $100 to $300, and is based on your organization’s gross revenue from all sources. A late fee of $25 will be assessed for each month or portion of a month that your renewal application is overdue.

Professional Solicitors

A professional solicitor for any charitable organization, whether exempt or not, must register with the Secretary of State. Registration shall include the filing of a complete application, bond , and filing fee. All of the forms for professional solicitors can be found at: www.state.tn.us/sos/charity.htm

H68 July 2002

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