Starting and running a nonprofit in Tennessee

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Tennessee Secretary of State, Division of Business and Charitable Organizations (online through TNCaB, by mail or in person in Nashville)

Official source · checked October 21, 2026

Form

Charter Nonprofit Corporation (Form SS-4418)

Official source · checked October 21, 2026

Filing fee

$100

Official source · checked October 21, 2026

Annual report

Every year, due on or before the first day of the fourth month after your fiscal year ends (T.C.A. § 48-66-203).

Official source · checked October 22, 2026

Annual report fee

$20, plus $20 more if you change your registered agent or registered office. If you don't file, the state may dissolve your corporation.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: register with the Secretary of State's Division of Charitable Solicitations and Gaming before you start asking for donations. You file an Application for Registration of a Charitable Organization online, with your charter and your IRS determination letter if you have one.

Official source · checked October 21, 2026

Exempt

Religious institutions, educational institutions and their support organizations, volunteer fire departments and rescue squads, hospitals, nursing homes, political groups, and a few others. Charities that don't intend to raise and don't actually raise more than $50,000 a year from the public are also exempt, but must still file an exemption request every year.

Official source · checked October 22, 2026

Exemption request

Exempt charities file the exemption request online on the same form as other charities. There's no filing fee if you qualify.

Official source · checked October 22, 2026

Fee

$50 to register for the first time (no fee if you qualify for the under-$50,000 exemption). Renewals from July 1, 2025 depend on gross revenue: $0 up to $50,000; $120 up to $99,999.99; $160 up to $249,999.99; $200 up to $499,999.99; $240 at $500,000 and over. Late fees are $25 a month.

Official source · checked October 21, 2026

Renewal

Every year, by the last day of the 6th month after your accounting year ends. The division can grant an extension of up to 90 days for good cause.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Franchise and excise tax

Not-for-profits (most commonly those described in IRC § 501) generally aren't subject to Tennessee franchise and excise tax. The exception is unrelated business income: earnings outside your exempt purpose are subject to excise tax, and net worth tied to those activities to franchise tax.

Official source · checked October 21, 2026

Sales tax

Not automatic. Nonprofits are generally exempt from sales and use tax on their purchases, but must apply for and receive a certificate of exemption from the Tennessee Department of Revenue before buying tax-free. The certificate is valid for four years, and Revenue reissues it to current holders every fourth year.

Official source · checked October 21, 2026

How to apply for the sales tax exemption

Apply on TNTAP without logging in: click "View Exemption Links," then "Apply for Sales & Use Tax Exemption."

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

At least three, and they must be natural persons (the state recommends seven where possible). You also need a president and a secretary, who must be different people. This is from the 2019 guidebook by the Secretary of State and Attorney General, which the Secretary of State still links; the statute itself is only published online by a private publisher.

Official source · checked October 22, 2026

Every year

• Tennessee Secretary of State: charitable organization registration renewal

  Charities registered with the Tennessee Secretary of State's Division of Charitable Solicitations renew by the last day of the 6th month after the fiscal year ends (June 30 for a December 31 year end). For renewal dates on or after July 1, 2025, the fee depends on gross revenue: $0 up to $50,000, $120 up to $99,999.99, $160 up to $249,999.99, $200 up to $499,999.99, and $240 for $500,000 and over. A late renewal costs $25 for each month or part of a month it's late, and civil penalties may also apply. You can get a 90-day extension for good cause, and a second 60-day extension if the IRS gave you an extension. Groups that got less than $50,000 in public contributions may qualify for an exemption and pay no fee. Confirm with the Secretary of State.

  Official source · checked October 17, 2026

• Tennessee Secretary of State: corporation annual report

  Tennessee corporations, including nonprofit corporations, file an annual report with the Secretary of State on or before the first day of the 4th month after the fiscal year ends. For a December year end, that's April 1. If your charter doesn't name a fiscal year close month, the state uses December. The fee for a corporation is $20, plus $20 more if you change your registered agent or office. A corporation that doesn't file on time may be administratively dissolved. Confirm with the Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Tennessee's in date order.

Make my Tennessee calendar

Who to ask

We don't list a free legal help program for Tennessee charities yet. The directory has the programs we know of.