Last Updated: February 2026
Tennessee requires most charitable organizations to register before soliciting contributions from residents of the state. The state also imposes annual renewal requirements, financial reporting thresholds, and oversight of professional fundraising activity, making Tennessee an important compliance jurisdiction for nationally active nonprofits.
For organizations conducting multi-state fundraising, Tennessee should be treated as a core registration state requiring centralized tracking and ongoing compliance oversight.
For broader national context, see:
When Registration Is Required in Tennessee
A nonprofit must register with the Tennessee Secretary of State before soliciting charitable contributions in the state.
Registration is generally required if an organization:
- Solicits donations from Tennessee residents
- Conducts online fundraising accessible to Tennessee donors
- Uses professional fundraisers or solicitors
- Conducts mail, email, or advertising campaigns directed into the state
These requirements apply to both Tennessee-based and out-of-state nonprofits.
For digital fundraising implications, see:
- Online Fundraising & Charleston Principles
- Where Nonprofits Must Register Based on Online Fundraising
Initial Registration Overview
Registration must be completed prior to beginning solicitation activities.
Typical filing components include:
- Charitable organization registration application
- IRS determination letter
- Governing documents
- IRS Form 990 or financial statements
- Officer and director information
- Disclosure of professional fundraising relationships
- Filing fee
For registration timing strategy, see:
Exemptions
Tennessee provides several exemptions, though most mid-sized and large nationally fundraising nonprofits must still register.
Common exemptions include:
- Religious organizations
- Educational institutions
- Governmental entities
- Organizations raising below defined contribution thresholds
- Membership organizations soliciting only from members
Because exemption criteria are relatively narrow, most nationally fundraising nonprofits must register.
For broader exemption strategy, see:
Annual Renewal Requirements
Tennessee requires annual renewal of charitable registration.
Renewal generally requires:
- Updated organizational information
- IRS Form 990
- Financial statements when applicable
- Filing fee
Renewal deadlines are typically tied to the organization’s fiscal year.
For coordinated multi-state renewal planning, see:
Financial Reporting and Audit Thresholds
Tennessee imposes escalating financial reporting requirements based on contribution levels.
Organizations exceeding certain thresholds may be required to submit audited financial statements prepared by an independent CPA.
These thresholds apply to total organizational contributions, not Tennessee-specific fundraising.
For broader audit coordination, see:
Disclosure Requirements
Tennessee does not impose a universal statewide charitable solicitation disclosure statement comparable to certain other jurisdictions.
However, disclosure obligations may apply when professional fundraisers are involved.
For a national comparison, see:
Professional Fundraisers and Commercial Co-Ventures
Tennessee regulates third-party fundraising relationships.
Organizations engaging:
- Professional solicitors
- Fundraising counsel
- Commercial co-venturers
must comply with contract filing and reporting requirements.
See:
Governance and Risk Considerations
Tennessee maintains publicly accessible charity records. Noncompliance may:
- Affect grant due diligence reviews
- Raise board oversight concerns
- Create Form 990 disclosure inconsistencies
- Impact fundraising platform certifications
For broader risk analysis, see:
- What Happens If a Nonprofit Fails to Register?
- Charitable Solicitation Registration Mistakes That Put Nonprofits at Risk
Tennessee in a National Compliance Strategy
Tennessee is considered a core compliance jurisdiction due to its:
- Mandatory registration requirement
- Annual renewal obligations
- Financial reporting thresholds
- Oversight of professional fundraising activity
Organizations fundraising nationally should include Tennessee within centralized compliance tracking systems.
For structured planning, see:
If your organization is fundraising in Tennessee as part of a multi-state strategy, coordinated compliance oversight can reduce administrative burden and governance risk.