Tennessee Nonprofits - Registration, Tax Exemption, and Annual Report Filing Requirements
Tennessee Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.
Here, you can find how to start and register a nonprofit in Tennessee, obtain tax-exempt status, understand the periodic report filing requirements for nonprofits in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of Tennessee | With the Tennessee Secretary of State |
Charity Annual Renewal | Annual Report | |
Required Forms |
Form SS-4418 - Charter Nonprofit Corporation | Register a Charity & A copy of IRS Form 990 | Renew a Charity & A copy of IRS Form 990 | Annual Report |
Due Date |
Before establishing a Nonprofit entity |
Before soliciting any contributions | Last day of the 6th month after the end of the organization's accounting year | 1st day of the 4th month following the end of organizations fiscal year |
Filing Fee |
$100 | $10 | $10 if Gross Revenue is more the $50,000 | $20 |
Frequently Asked Questions
How to Start a Nonprofit in Tennessee?
To start a nonprofit in the State of Tennessee, you must follow these
registration procedures.
Article of Incorporation registration with Tennessee Secretary of State:
To register your nonprofit in Tennessee, you need to submit the organization's name and Charter Nonprofit Corporation (SS-4418) to the Tennessee
Secretary of State
Typically, this submission must include the following information:
- Name of the Organization
- Name and address of the initial registered agent
- Fiscal year close month
- Mailing address of the organization
In addition to the information above, you’ll need to pay the incorporation filing
fee of $100.
Charitable Organization Registration with Tennessee Secretary of State:
The State of Tennessee law mandates nonprofits to register as a charitable organization with the secretary of state before soliciting contributions, and you’ll need to pay the registration fee of $10.
How to obtain tax-exempt status from the State
of Tennessee?
In order to obtain a sales tax exemption, the state of Tennessee requires that nonprofit organizations submit a
sales and use tax exemption application.
What are the annual filing requirements for nonprofits in Tennessee?
Charity Annual Renewal:
The state of Tennessee mandates that nonprofit organizations renew their registration annually, submitting along with it a copy of their IRS 990 Form, IRS determination letter, and a $10 filing fee if their gross revenue
exceeds $50,000.
Annual Report:
In addition to the charity annual renewal, Tennessee law also requires nonprofit organizations to file an
Annual Report electronically or by mail each year with the secretary of state.
When is the deadline for nonprofits to Submit Charity annual renewal and annual report with Tennessee?
Charity Annual Renewal:
The deadline to file a charity annual renewal with the state of Tennessee is the last day of the 6th month following the end of the organization's accounting year. This means if your organization follows the calendar tax year, the deadline is June 30th.
Annual Report:
The due date to file the Annual Report with the state of Tennessee is on or before the 1st day of the 4th month following the end of the organization's
accounting period.
Are there any penalties for late filing of the annual renewal and
annual report?
Charity Annual Renewal:
If nonprofits do not submit their annual renewal to the state of Tennessee by the due date, they will be subject to a $10 penalty for each month or part of a month that the report is late.
Annual Report:
Similar to other states, failure to submit the annual report to the Tennessee Secretary of State will lead to administrative dissolution.
How to submit an annual renewal and annual report to the state
of Tennessee?
Charity Annual Renewal:
The nonprofits can file their charity annual renewal through the online portal provided by the Tennessee
Secretary of State.
Annual Report:
Annual reports can be filed either electronically or by paper.
- The nonprofit organizations can submit their annual renewal statement to the state of Tennessee through
an online Portal. - If the organization chooses to file this form on paper, they can complete the form and mail it to the Tennessee Secretary of State.