Last Updated: February 2026
Nonprofits that solicit contributions from residents of Tennessee are generally required to register with the state before beginning fundraising activities. Tennessee has a detailed regulatory structure that includes annual renewal, financial reporting, and specific rules governing online solicitations.
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Explore all charitable solicitation registration requirements by state
At-a-Glance Overview
Regulating Agency
Tennessee Secretary of State – Charitable Solicitations and Gaming Division
Initial Registration Required
Yes, prior to soliciting unless an exemption applies.
Registration Term
One year.
Annual Renewal Required
Yes.
Annual Financial Reporting
Required as part of the renewal filing.
Due Date
Typically six months after the organization’s fiscal year end.
Extensions Available
Yes—initial extension plus an additional extension with proof of IRS extension.
Late Fees
Monthly penalties may apply if renewal is not submitted on time.
Filing Method
Online filing is available.
Registered Agent Requirement
Not required solely for charitable solicitation registration.
Who Must Register in Tennessee
Registration is generally required if a nonprofit:
- Solicits contributions from Tennessee residents
- Sends fundraising communications into the state
- Conducts online fundraising that targets Tennessee donors
- Uses professional fundraisers or commercial co-venture relationships
Tennessee follows widely adopted online solicitation guidance. Organizations operating donation-enabled websites may be required to register if they target Tennessee residents or receive a meaningful volume of online contributions from the state.
Organizations based in Tennessee must typically register when conducting charitable solicitations, regardless of whether activities occur online or through other channels.
Initial Registration Process
Filing Agency
Tennessee Secretary of State — Charitable Solicitations and Gaming Division
Typical Filing Components
Initial filings commonly require:
- Registration application
- IRS determination letter
- Governing documents
- Most recent financial information or IRS Form 990
- Officer and director listing
- Professional fundraiser contracts (if applicable)
Registration Fees
Fees vary based on the organization’s contribution levels and filing type. Tennessee uses a tiered fee structure that generally increases with total fundraising volume.
Annual Renewal & Reporting
Renewal Requirements
- Updated registration information
- Current financial reporting documentation
- Updated fundraising disclosures
Due Date
Renewals are generally due six months after the close of the organization’s fiscal year.
Extensions
- An initial extension may be requested online prior to expiration
- A second extension may be granted with evidence of an IRS filing extension
Financial Statement & Audit Considerations (Tennessee)
Tennessee’s financial reporting requirements escalate as contribution levels increase. Larger organizations are typically required to submit CPA-prepared financial statements (review or audit), while smaller organizations may submit internally prepared financial information alongside their IRS Form 990.
For multi-state nonprofits, aligning Tennessee reporting with other jurisdictions’ audit thresholds can reduce duplication of work and streamline renewals.
Exemptions
Common exemption categories include:
- Religious institutions and certain affiliated organizations
- Accredited educational institutions and related support organizations
- Certain small charities that remain below a contribution threshold and meet additional criteria
- Limited reciprocity situations for organizations already exempt in their home state
Small organizations that receive no more than a specified annual contribution amount may qualify for exemption but must still submit an exemption filing each year.
Additional exempt categories include certain volunteer emergency service organizations, regulated healthcare institutions, and specific federally chartered organizations.
Charitable solicitation registration exemption eligibility
Online Fundraising Considerations
Tennessee evaluates website-based solicitations when determining registration requirements:
- Interactive donation platforms can create registration obligations if Tennessee donors are targeted or contribute regularly
- Even non-interactive websites may trigger registration if they encourage follow-up contributions or establish ongoing contact with Tennessee residents
These rules are particularly relevant for national digital fundraising campaigns.
Tennessee in a Multi-State Compliance Strategy
Because Tennessee combines annual renewals, financial reporting, and online solicitation triggers, it is often included early in multi-state registration planning for organizations fundraising nationally.
For broader strategic planning: Multi-state fundraising compliance guide
Need Help Managing Tennessee Registration?
Ironwood Registrations assists nonprofits with:
- Initial Tennessee registration
- Annual renewals and financial reporting coordination
- Multi-state compliance management
- Tracking deadlines and extensions
Or contact our team directly