Tennessee charity registration renewal

Tennessee law sets the annual expiration or anniversary date as the last day of the sixth month following the month in which the fiscal year ends. A December 31 year end produces June 30. A June 30 year end produces December 31. The renewal must be received on or before that date if the organization intends to continue soliciting.

Do not confuse this charities filing with the Tennessee nonprofit corporation annual report. Calendar both obligations, but build the renewal from the Charitable Solicitations and Gaming record and the COID assigned to the charity.

The Tennessee Secretary of State publishes a new gross-revenue schedule for renewal dates on or after July 1, 2025: $0 through $50,000 is $0 when the form answers support the stated exemption; $50,000.01 through $99,999.99 is $120; $100,000 through $249,999.99 is $160; $250,000 through $499,999.99 is $200; and $500,000 or more is $240.

The same current guidance lists a $25 late fee for each month or part of a month. Older Tennessee forms and articles may still show the temporary $10 schedule that applied to renewal dates on or before June 30, 2025. Use the renewal date, not the date someone downloaded a form, to select the schedule.

The renewal packet includes the organization’s annual report filed with the IRS unless the organization is not required to file one. The current Tennessee rule effective December 8, 2024 requires an audited financial statement when gross revenue exceeds $1 million, excluding grants from government agencies and private foundations.

• Reconcile gross revenue, the exclusion workpaper, and the fee band to the same fiscal period.
• Include the completed Summary of Financial Activities and the applicable Form 990, 990-EZ, or 990-N evidence called for by the renewal instructions.
• Have the two authorized officers, including the chief fiscal officer, review the final answers and certifications.
• Inventory professional-fundraiser and solicitation records so the renewal does not conflict with campaign filings.

The state extension form describes an initial extension of up to 90 days. If the IRS has granted additional time, the Secretary may grant a second period of up to 60 days when the organization submits proof of the federal extension. The organization must state the reason and make the request on or before the annual expiration date.

An IRS extension is supporting documentation, not a substitute for the Tennessee request. Save the signed SS-6074, proof of delivery, the state response, and the revised expiration date together.

The Secretary of State directs charities to TNCaB for online registration and renewal. Before certification, compare the portal legal name, COID, FEIN, fiscal year, revenue, officers, and fundraising relationships to the approved packet. Save the completed filing, payment receipt, and confirmation.

After submission, use the Tennessee charity search and the organization’s portal record to confirm the renewed expiration date. If the filing is returned, correct the identified defect rather than creating a duplicate organization. Keep the prior registration active through a timely extension whenever financial statements are still in process.