Last Updated: February 2026
Charitable organizations that solicit contributions in Tennessee are generally required to register with the Tennessee Secretary of State, Division of Charitable Solicitations and Gaming, before engaging in fundraising activity in the state.
Tennessee provides several statutory exemptions. However, exemption eligibility is limited and often narrower than nonprofit leaders expect.
This page explains who qualifies for exemption from Tennessee charitable solicitation registration and when registration is required.
For a national overview of charitable registration systems, see:
How Charitable Registration Works
When Registration Is Required in Tennessee
A charitable organization must register in Tennessee if it:
- Solicits charitable contributions in Tennessee; or
- Has contributions solicited on its behalf in Tennessee.
Registration must generally be completed before engaging in solicitation and must be renewed annually.
Out-of-state nonprofits are not exempt solely because they are incorporated elsewhere.
For broader context:
Charitable Solicitation Registration Requirements
Tennessee Charitable Registration Exemptions
Tennessee provides categorical exemptions and a limited small-organization exemption.
Organizations claiming exemption must file an exemption form with the Secretary of State.
1. Small Organization Exemption ($50,000 Threshold)
An organization may qualify for exemption if:
- It receives less than $50,000 in gross contributions during a fiscal year; and
- It does not compensate any person primarily to solicit contributions.
Key considerations:
- The $50,000 threshold applies to total contributions, not solely Tennessee-based donations.
- If contributions exceed the threshold, registration becomes required.
- Use of professional fundraisers generally eliminates eligibility for this exemption.
Because the threshold is moderate, many multi-state nonprofits exceed it quickly.
For planning context:
How Many States Must Nonprofits Register In?
2. Religious Organizations
Certain religious organizations are exempt from registration.
This generally includes churches and religious institutions operated primarily for religious purposes.
Separately incorporated affiliates or charitable foundations should independently evaluate exemption eligibility.
3. Educational Institutions
Accredited educational institutions may qualify for exemption.
Affiliated foundations or supporting organizations may not automatically qualify and should review their registration obligations separately.
4. Governmental Entities
Federal, state, and local governmental entities are exempt from charitable registration requirements.
5. Political Organizations
Political candidates, political committees, and political parties required to file campaign finance disclosures are exempt.
This exemption does not extend to charitable advocacy organizations that are not formal political committees.
Online Fundraising and Tennessee
If your nonprofit:
- Accepts online donations from Tennessee residents,
- Conducts digital campaigns targeting Tennessee, or
- Uses national donation platforms that generate Tennessee contributions,
registration is generally required unless a clear exemption applies.
Online fundraising frequently triggers multi-state compliance obligations.
For digital compliance guidance:
Online Fundraising & Charleston Principles
Where Nonprofits Must Register Based on Online Fundraising
Financial Reporting and Audit Considerations
Registered charities in Tennessee must renew annually and file required financial documentation.
Audit requirements apply at higher contribution levels and are actively enforced.
Finance leaders should coordinate charitable registration compliance with Form 990 preparation and annual audit timelines.
For renewal timing:
Charitable Solicitation Registration Renewal Deadlines
What Tennessee Does Not Exempt
Tennessee does not provide:
- A blanket exemption for all 501(c)(3) organizations
- An exemption solely because the organization is headquartered outside Tennessee
- A broad exemption for organizations exceeding the $50,000 threshold
Most organizations conducting public fundraising in Tennessee must register.
For related risk considerations:
What Happens If a Nonprofit Fails to Register?
Multi-State Planning Context
An organization exempt in Tennessee may still be required to register in neighboring states such as Kentucky, Georgia, Alabama, or North Carolina.
Conversely, organizations exempt elsewhere may exceed Tennessee’s threshold and trigger registration here.
For broader exemption strategy guidance:
Charitable Solicitation Registration Exemptions
If your organization is evaluating Tennessee exemption eligibility as part of a national fundraising strategy: