Solicitation of Charitable Funds

Tenn. Code Ann. tit. 48, ch. 101, pt. 5

in effect

Tenn. Code Ann. § 48-101-502 Exemptions.

48-101-502. Exemptions. (a) The registration requirements of this part do not apply to: (1) Bona fide religious institutions, educational institutions, or cooperative scholarship corporations regulated by title 49, chapter 4, part 1; (2)(A) A charitable organization that does not raise or receive contributions from the public in excess of fifty thousand dollars ($50,000) during a fiscal year; provided, that if the contributions raised from the public by a charitable organization during a fiscal year exceed fifty thousand dollars ($50,000), the charitable organization, within thirty (30) days after the date it receives total contributions exceeding fifty thousand dollars ($50,000), shall register with, and report to, the secretary of state as required by this part; (B) Notwithstanding subdivision (a)(2)(A), a charitable organization shall file registration statements with the secretary of state pursuant to this part if a portion of their fundraising activities are conducted by professional solicitors, professional fundraising counsel, or commercial coventurers; (3) Volunteer fire departments, rescue squads or local civil defense organizations; (4) Agricultural fairs, as defined in § 43-21-103, that have been qualified by the commissioner of agriculture to receive state aid, pursuant to the Tennessee Agricultural Fair and Livestock Show Act, compiled in title 43, chapter 21, part 1; (5) Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state election commissions; (6) Hospitals and nursing homes that are subject to regulation by the Tennessee department of health; and (7) Any corporation established by an act of congress of the United States that is required by federal law to submit annual reports of its activities to congress containing itemized accounts of all receipts and expenditures after being fully audited by the department of defense. (b) “Educational institution”, for the purposes of this section, means an organization organized and operated exclusively for educational purposes and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on, and which is accredited by a recognized accrediting agency or has been approved to operate by a local board of education, the achievement school district, or the Tennessee public charter school commission. Included in such definition are organizations composed of parents of students and other persons connected with the institution, which are organized and operated for the purpose of conducting activities in support of the operations or extracurricular activities of such institutions. “Educational institution” also includes private foundations soliciting contributions exclusively for such organizations. (c) [Deleted by 2024 amendment.] (d)(1) Any charitable organization that claims to be exempt from the registration provisions pursuant to subdivision (a)(2) and that intends to or does solicit charitable contributions shall submit, to the secretary of state, a statement of the name, address and purpose of the organization and a statement setting forth the reason for the claim for exemption. This statement shall be on a form prescribed by the secretary of state and shall be sworn to or affirmed by the principal officer of the charitable organization. No registration fee shall be required of any exempt charitable organization. (2) Each organization claiming to be exempt pursuant to subdivision (a)(2) shall file annually the form required by this part with the secretary of state within six (6) months of the close of its fiscal year. An organization that fails to file the form required by this part may be subject to the imposition of civil penalties pursuant to § 48-101-514 for a violation of this section. (e) Exemption from the registration requirements of this part shall not limit the applicability of other provisions of this part to a charitable organization. Acts 1976, ch. 735, § 2; 1983, ch. 363, § 1; 1984, ch. 827, § 1; T.C.A., § 48-2202; Acts 1991, ch. 110, § 1; 1994, ch. 667, §§ 6-11; T.C.A., § 48-3-502; Acts 1996, ch. 907, §§ 4, 5; 2005, ch. 457, § 1; 2007, ch. 523, §§ 6-10; 2009, ch. 253, § 1; 2011, ch. 232, §§ 2, 3; 2014, ch. 630, § 1; 2016, ch. 928, § 1; 2019, ch. 132, § 1; 2024, ch. 533, §§ 6, 7, 8; 2025, ch. 251, § 1; 2026, ch. 670, § 4.

Tenn. Code Ann. § 48-101-503 Secretary of state's duties.

48-101-503. Secretary of state's duties. (a) The secretary of state shall review registrations and enforce registration requirements for charitable organizations and professional solicitors. (b) [Deleted by 2024 amendment.] (c) The secretary of state shall make such individual investigations of all applicants for registration and of any violations of this part as the secretary of state may deem necessary and impose authorized and appropriate sanctions. Acts 1976, ch. 735, § 3; T.C.A., § 48-2203; Acts 1989, ch. 285, §§ 3-5; T.C.A., § 48-3-503; Acts 2007, ch. 523, § 11; 2017, ch. 146, § 2; 2024, ch. 533, §§ 9, 10.

Tenn. Code Ann. § 48-101-504 Filing of registration statement — Initial registration — Fee.

48-101-504. Filing of registration statement — Initial registration — Fee. (a)(1) Every charitable organization that intends to solicit contributions from or within this state, or have funds solicited on its behalf, shall, prior to any solicitation, file a registration statement with the secretary of state, upon forms prescribed by the secretary of state. The secretary of state may prescribe and furnish forms and filing methods for all filings required by this part. Any registration statement that contains false, misleading, deceptive, or incomplete information or documentation is not considered sufficient, except as specifically otherwise provided in this part. (2) The initial registration statement shall contain the following information: (A) The name of the organization and the purpose for which it was organized; (B) The principal address of the organization and the address of any offices in this state. If the organization does not maintain an office, the name and address of the person having custody of its financial records; (C) The names and addresses of any chapters, branches or affiliates in this state; (D) The place where, and the date when, the organization was legally established, the form of its organization, and a reference to any determination of its tax exempt status under the Internal Revenue Code (26 U.S.C.) or, if the organization has applied for, but not received, a determination of tax-exempt status, a copy of the completed application that has been submitted to the internal revenue service and any letters from the internal revenue service acknowledging receipt of the application; (E) The names and addresses of the officers, directors, trustees and the principal salaried executive staff officer; (F) A statement as to whether the organization intends to solicit contributions from the public directly or have such done on its behalf by others and submit a true copy of any contract or agreement with any professional solicitor or any other person who is directly or indirectly involved with the solicitation of contributions; (G) A statement as to whether the organization is authorized by any other governmental authority to solicit contributions and whether it is or has ever been enjoined by any court from soliciting contributions or has ever been subject to an administrative order; (H) The general purpose or purposes for which the contributions to be solicited shall be used; (I) The name or names under which it intends to solicit contributions; (J) The names of the individuals or officers of the organization who will have final responsibility for the custody of the contributions; (K) The names of the individuals or officers of the organization responsible for the final distribution of the contributions; and (L) A statement as to whether any officer, director, manager, operator, or principal of the charitable organization has been the subject of an injunction, judgment, or administrative order or has been convicted of a felony. (b)(1) Except as otherwise herein provided, the registration forms and any other documents prescribed by the secretary of state shall be signed by two (2) authorized officers of the charitable organization, and such forms and documents shall be accompanied by an initial registration fee of fifty dollars ($50.00); provided, that bona fide Indian organizations whose principal purpose is to assist and promote the welfare of Indians shall be exempt from the registration fee. (2) Notwithstanding subdivision (b)(1), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subdivision (b)(1) is ten dollars ($10.00) rather than fifty dollars ($50.00). (c) During its first year of operation, a newly registered charitable organization shall provide quarterly financial reports, due within thirty (30) days after the end of each quarter of its current fiscal year, containing the following information: (1) The gross amount of contributions received; (2) The amount of contributions disbursed or to be disbursed to each charitable organization or charitable purpose represented; (3) The aggregate amounts paid to any professional solicitor; and (4) The amounts spent for expenses and commissions. (d) Every charitable organization required to register pursuant to this part, having completed a fiscal year of operation, shall file with the secretary of state a financial report for its most recently completed fiscal year, in accordance with § 48-101-506(b)(1) and (2). (e) [Deleted by 2024 amendment.] (f) Any senior citizen center that obtains funding for the operation of its programs with funds provided through a contract with the state of Tennessee or through the federal government, as provided by the Older Americans Act of 1965 (42 U.S.C. § 3001 et seq.), or other contracts primarily designed for the benefit of aged persons, is exempt from the annual registration fee of this section, if the center attaches a complete copy of the contract to the registration form, and the secretary of state certifies the contract is valid. For the purposes of this subsection (f), “senior citizen center” means a charitable organization represented and held out to the general public as a facility which contracts for meals, education, physical fitness, social contact and comfort to be provided to aged persons for the general welfare of the local community. Acts 1976, ch. 735, § 4; T.C.A., § 48-2204; Acts 1989, ch. 285, §§ 6-8; 1991, ch. 299, § 3; 1993, ch. 252, § 1; 1994, ch. 667, §§ 12-16; T.C.A., § 48-3-504; Acts 1996, ch. 575, § 1; 1996, ch. 907, § 6; 2007, ch. 474, § 1; 2007, ch. 523, § 12; 2017, ch. 146, §§ 3, 4; 2020, ch. 719, §§ 12, 13; 2021, ch. 295, § 6; 2022, ch. 867, § 4; 2023, ch. 231, § 4; 2024, ch. 533, §§ 11, 12, 13, 14, 15; 2024, ch. 615, § 3.

Tenn. Code Ann. § 48-101-505 Affiliates of parent organization — Filing registration statement — Fee.

48-101-505. Affiliates of parent organization — Filing registration statement — Fee. (a) Each chapter, branch or affiliate of a parent organization or independent member agency of a federated fund-raising organization, may separately report the information required by § 48-101-504, or report the information to its parent organization or to the federated fund-raising organization with which it is affiliated, which shall then transmit such information as to its affiliates, branches, chapters or independent agency members to the secretary of state along with its own statement. (b) A parent organization filing the registration statements of one (1) or more of its chapters, branches, or affiliates along with its own statement, and a federated fund-raising organization filing the statements of one (1) or more of its independent member agencies along with its own statement, shall pay a single registration fee in accordance with the schedule as provided in § 48-101-504(b) for itself and for such chapters, branches, affiliates or independent member agencies whose statements are filed by it at the same time as its own statement. However, when an independent member agency of a federated fund-raising organization solicits or receives contributions from any source other than the federated fund-raising organization or a governmental agency, such independent member agency shall be required to register independently and pay its own filing fee, unless otherwise exempt by this part. When a chapter, branch, or affiliate of a parent organization solicits or receives contributions from any source other than the parent organization or a governmental agency, such chapter, branch, or affiliate shall register independently and pay its own filing fee, unless otherwise exempt by this part. Acts 1976, ch. 735, § 5; T.C.A., § 48-2205; Acts 1989, ch. 285, § 9; 1993, ch. 252, § 13; T.C.A., § 48-3-505.

Tenn. Code Ann. § 48-101-506 Issuance of registration — Renewal — Withdrawal of registration.

48-101-506. Issuance of registration — Renewal — Withdrawal of registration. (a) The secretary of state shall examine each application for conformity with the requirements of this part and all relevant rules and regulations. (b) A renewal of registration shall be made in the same manner as the initial registration. The renewal registration shall be accompanied by the following: (1) A copy of any and all forms required to be filed by the organization with the United States internal revenue service, and any other information the secretary deems appropriate to substantiate how funds were raised and spent by the organization. Such other information must be provided on forms approved by the secretary. At least two (2) authorized officers of the organization, one (1) of whom must be the chief fiscal officer, shall certify that the information provided under this subdivision (b)(1) is true and correct to the best of their knowledge; (2)(A) The annual report of every charitable organization which received in excess of one million dollars ($1,000,000) in gross revenue during the most recently completed fiscal year shall be accompanied by: (i) An audited financial statement, presented in accordance with generally accepted accounting principles which has been examined by an independent certified public accountant for the purpose of expressing an opinion thereon; and (ii) Any and all forms required to be filed by a charitable organization with the United States internal revenue service; (B) For the purpose of determining gross revenue for this subdivision (b)(2) only, grants received from government agencies and private foundations, designated by the internal revenue service as § 501(c)(3) organizations (26 U.S.C. § 501(c)(3)), shall be excluded. (c)(1) The registration renewal statement shall be signed by two (2) authorized officers of the charitable organization, one (1) of whom shall be the chief fiscal officer, and such forms and documents shall be accompanied by a registration renewal fee in accordance with the following schedule: Organization's Gross Revenue Annual Filing Fee $0--$50,000.00 $ 80.00 $50,000.01--$99,999.99 $ 120.00 $100,000.00--$249,999.99 $ 160.00 $250,000.00--$499,999.99 $ 200.00 $500,000.00--ABOVE $ 240.00 (2) For purposes of this subsection (c), “organization's gross revenue” means the latest figures for annual gross revenue from whatever source reported by the organization to the secretary of state pursuant to subsection (b). (3) Notwithstanding subdivision (c)(1), for the period of July 1, 2024, through June 30, 2025, the registration renewal fee is ten dollars ($10.00) regardless of the organization's gross revenue. (d) Each charitable organization shall file all information required by this part with the secretary of state within six (6) months of the close of its fiscal year. The last day of the sixth month following the month in which the fiscal year of the organization ends shall be the anniversary date of the organization. All registrations shall expire each year on the anniversary date of the organization. Each renewal registration application shall be received by the secretary of state on or before the anniversary date. Each charitable organization shall be required to supplement its registration application during the registration period as changes occur which affect the documentation required by § 48-101-504(a). (e) The secretary of state may extend the time for filing a renewal application for good cause shown for a period not to exceed ninety (90) days, during which time the previous registration remains in effect. If an organization has been permitted additional time to file an exempt organization return with the internal revenue service, upon submission of proof of such extension, the secretary may extend the time for filing a renewal application for an additional period not to exceed sixty (60) days, during which time the previous registration remains in effect. (f)(1) Applications received after the expiration of the current registration period shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the application is late filed. The late filing fee shall accompany every late filed application. In addition to the late fee provided for herein, any organization which files a late application may also be subject to the imposition of civil penalties for violation of any portion of this part. (2) Notwithstanding subdivision (f)(1), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subdivision (f)(1) is ten dollars ($10.00) rather than twenty-five dollars ($25.00). (3) Notwithstanding subdivision (f)(1), the aggregate late fees under subsection (f)(1) assessed to any entity must not exceed three hundred dollars ($300) in any calendar year. (g) Any person that intends to continue to solicit contributions after its anniversary date and fails to renew its registration by the time of the expiration thereof is in violation of this part. (h) Any person that ceases solicitation activities after registration must, within ninety (90) days after solicitation activities end, notify the secretary of state of cessation of solicitation activities and file with the secretary of state financial documentation required under subsection (b). Acts 1976, ch. 735, § 4; T.C.A., § 48-2204; Acts 1989, ch. 285, §§ 10, 11; 1993, ch. 252, § 14; 1994, ch. 667, §§ 17, 18; T.C.A., § 48-3-506; Acts 1996, ch. 907, § 7; 1997, ch. 227, §§ 1-3; 2001, ch. 97, § 1; 2007, ch. 523, §§ 13-16, 37; 2014, ch. 630, § 2; 2016, ch. 928, § 2; 2020, ch. 586, § 1; 2021, ch. 295, §§ 7, 8; 2022, ch. 867, §§ 5, 6; 2023, ch. 231, §§ 5, 6, 10; 2024, ch. 533, §§ 16, 17, 18, 19, 20; 2024, ch. 615, §§ 4, 5, 6; 2026, ch. 948, § 2.

Tenn. Code Ann. § 48-101-507 Professional solicitor — Registration — Qualifications — Bond — Fee — Reports.

48-101-507. Professional solicitor — Registration — Qualifications — Bond — Fee — Reports. (a)(1) No person shall act as a professional solicitor for any charitable organization, whether exempt from this part or not, unless such person has first registered with the secretary of state. Registration shall include the filing of a complete application, bond and filing fee. (2) No person who has been convicted within the past five (5) years for a violation of any provision of this part, and no person convicted of a felony in this or any other state, shall serve as an employee, member, officer or agent of any professional solicitor until such person's civil rights have been restored. The professional solicitor shall maintain during each solicitation campaign and for three (3) years after its completion the name and address of each employee, agent, or other person involved in the solicitation campaign. (3) Application for registration shall be in writing in the form prescribed by the secretary of state and contain such information as the secretary of state may require. A registration application that contains false, misleading, deceptive or incomplete information or document shall not be considered sufficient or complete. All registrations for professional solicitors shall expire on December 31 of the year for which they are issued. (4) Applications received after December 31 shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the report is late filed. The late filing fee shall accompany every late-filed application. In addition to the late fee provided for herein, any organization which files a late application may also be subject to the imposition of civil penalties for violation of any portion of this section. (5) A bond in the sum of twenty-five thousand dollars ($25,000) shall be filed with the registration application and shall be approved by the secretary of state. The bond shall name the applicant as the principal obligor with one (1) or more sureties, satisfactory to the secretary of state, whose liability in the aggregate as such sureties will at least equal that sum. It shall be payable to the State of Tennessee for the use of the secretary of state and any person who may have a cause of action against the obligor of the bond for any violations under this part or for any losses resulting from malfeasance, nonfeasance or misfeasance in the conduct of solicitation activities. An individual, partnership or corporation, which is a professional solicitor, may file a consolidated bond on behalf of all its members, officers and employees. The bond shall continue in effect so long as a registration is in effect. (6) The annual registration fee for every person who is a professional solicitor shall be two hundred fifty dollars ($250). (7) Notwithstanding subdivision (a)(4), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subdivision (a)(4) is ten dollars ($10.00) rather than twenty-five dollars ($25.00). (8) Notwithstanding subdivision (a)(6), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subdivision (a)(6) is ten dollars ($10.00) rather than two hundred fifty dollars ($250). (b)(1) A professional solicitor shall file a financial report for a solicitation campaign with the secretary of state within ninety (90) days after a solicitation campaign has been completed or within ninety (90) days after the end of the fiscal year end of any campaign which lasts for more than one (1) year. The financial report shall include gross revenue and an itemization of all expenditures from those funds. The report shall be completed on a form prescribed by the secretary of state and signed by an authorized official of the professional solicitor and two (2) authorized officials of the charitable organization, who shall certify that such report is true and complete to the best of their knowledge. The financial report shall be audited by an independent certified public accountant in accordance with generally accepted auditing standards or regulations which may be issued by the secretary of state. If the solicitation campaign which is conducted by a professional solicitor is one conducted nationally or regionally and is not confined only to this state, the financial information required to be filed pursuant to this subsection (b) shall be inclusive of the national or regional campaign. Each charitable organization shall make available to its professional solicitor any necessary fiscal or other records needed to enable the professional solicitor to comply with this subsection (b). (2) Financial reports for solicitation campaigns shall be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the report is late filed. The late filing fee shall accompany every late-filed campaign report. In addition to the late fee provided for herein, any person who files a late financial report may also be subject to the imposition of civil penalties for violation of any portion of this section. (3) A professional solicitor who, by contractual agreement with a charitable organization, does not receive donations on behalf of a charitable organization, does not have access to the funds raised and does not make deposits to and does not have signature authority with, or any other authority over, a charitable organization's bank accounts, shall not be required to file an audited financial statement as set forth in subdivision (b)(1). In lieu of the audited financial statement, the professional solicitor shall be required to file with the secretary of state, on a form approved by the secretary of state, a financial report which provides an itemization of expenses, costs, reimbursements and fees the charitable organization is charged for each solicitation campaign performed. The form shall be due within ninety (90) days after the completion of any campaign or within ninety (90) days after the end of the fiscal year of any campaign which lasts longer than one (1) year. The report must be signed by an authorized official of the professional solicitor and two (2) authorized officials of the charitable organization, who shall certify that such report is true and complete to the best of their knowledge. Financial reports must be assessed a late fee of twenty-five dollars ($25.00) for each month, or portion thereof, that the financial report is late filed. The late filing fee must accompany every late filed financial report. In addition to the late fee provided for herein, a person who files a late financial report may also be subject to the imposition of civil penalties for violating a provision of this section. (4) Notwithstanding subdivision (b)(2), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subsection (b)(2) is ten dollars ($10.00) rather than twenty-five dollars ($25.00). (5) Notwithstanding subdivision (b)(3), for the period of July 1, 2024, through June 30, 2025, the fee referenced in subsection (b)(3) is ten dollars ($10.00) rather than twenty-five dollars ($25.00). Acts 1976, ch. 735, § 7; T.C.A., § 48-2207; Acts 1989, ch. 285, §§ 12-17; 1991, ch. 299, §§ 4-7; 1993, ch. 252, §§ 2, 3; 1994, ch. 667, §§ 19-24; T.C.A., § 48-3-507; Acts 1997, ch. 227, §§ 4-11; 2001, ch. 97, §§ 2-4; 2007, ch. 523, §§ 17-23, 38; 2014, ch. 630, §§ 3, 4; 2017, ch. 146, §§ 5, 6; 2021, ch. 295, §§ 9, 10, 11; 2022, ch. 773, § 9; 2022, ch. 867, §§ 7, 8, 9; 2023, ch. 231, §§ 7, 8, 9; 2024, ch. 533, §§ 21, 22; 2024, ch. 615, §§ 7, 8, 9, 10, 11.

Tenn. Code Ann. § 48-101-508 Denial of exemption or registration — Hearing — Review.

48-101-508. Denial of exemption or registration — Hearing — Review. (a) The division shall examine each filing and supporting documents submitted by all applicants and shall determine whether the registration requirements are satisfied. If the registration requirements are not satisfied, then the division shall deny the registration or take other action provided under this part. The division shall notify the applicant within ten (10) business days if a registration application or renewal application has been denied or if an action is taken in response to an exemption statement filed under § 48-101-502. Within seven (7) business days after receipt of the notification that the registration requirements are not satisfied or that an action is taken in response to an exemption statement filed under § 48-101-502, the applicant may request administrative review. The administrative review must be held within seven (7) business days of the request. A final decision regarding the denial of the applicant's registration must be rendered within three (3) business days of the administrative review. (b) Judicial review of final decisions shall be conducted in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Acts 1976, ch. 735, § 8; 1977, ch. 95, § 1; T.C.A., §§ 48-2208, 48-3-508; Acts 1996, ch. 907, § 8; 2007, ch. 523, § 24; 2024, ch. 533, § 23.

Tenn. Code Ann. § 48-101-509 Fiscal records — Charitable campaign records — Inspection.

48-101-509. Fiscal records — Charitable campaign records — Inspection. (a) Every charitable organization and professional solicitor, subject to this part, shall, as to their activities in Tennessee as may be covered by this part, keep: (1) True and accurate fiscal records, including, but not limited to, all income and expenses; and (2) True records regarding the conduct of any solicitation campaigns, including records of any documents, information, notices or applications required to be prepared or filed pursuant to § 48-101-513. Unless otherwise provided, such records shall be retained for a period of at least three (3) years after the end of the period of registration to which they relate. (b) Upon request and at a reasonable time and place within Tennessee, such records, as well as any other records regarding solicitation campaigns within this state, shall be made available to the secretary of state, the attorney general and reporter or an appropriate district attorney general for inspection. Acts 1976, ch. 735, § 9; T.C.A., § 48-2209; Acts 1989, ch. 285, §§ 18, 19; 1991, ch. 299, § 8; 1993, ch. 252, § 4; T.C.A., § 48-3-509; 2024, ch. 533, § 24.

Tenn. Code Ann. § 48-101-510 Reciprocity.

48-101-510. Reciprocity. (a) The secretary of state may enter into reciprocal agreements with the appropriate authority of any other state for the purpose of exchanging information with respect to charitable organizations. Pursuant to such agreements, the secretary of state may accept information filed by a charitable organization with the appropriate authority of another state, in lieu of the information required to be filed in accordance with this part, if such information is substantially similar to the information required under this part. (b) The secretary of state shall also grant an exemption from the requirement for the filing of the annual registration statement to charitable organizations organized under the laws of another state, having their principal place of business outside the state, whose funds are derived principally from sources outside the state, and which have been granted exemption from the filing of registration statements by the state under whose laws they are organized, if such state has a statute similar in substance to this part. Acts 1976, ch. 735, § 10; T.C.A., §§ 48-2210, 48-3-510.

Tenn. Code Ann. § 48-101-511 Documents and records as public records — Inspection.

48-101-511. Documents and records as public records — Inspection. Registration statements and applications, reports, and all other documents and information required to be filed under this part or by the secretary of state shall be public records in the office of the secretary of state and shall be open to the general public for inspection at such time and under such conditions as the secretary of state may prescribe. The secretary of state, in the secretary of state's discretion, may compile, summarize, publish or otherwise release to the public any information contained in applications and any other documents filed with or received by the secretary of state under this part. Acts 1976, ch. 735, § 11; T.C.A., § 48-2211; Acts 1989, ch. 285, § 20; T.C.A., § 48-3-511.

Tenn. Code Ann. § 48-101-512 Identification of solicitor.

48-101-512. Identification of solicitor. (a) It is the duty of every charitable organization to furnish identification to persons who solicit contributions from the public on behalf of the charitable organization, including, but not limited to, those persons soliciting on behalf of an exempt organization or nonexempt organization and all professional solicitors. The solicitor shall be required to have and produce or display, on demand, identification indicating that the solicitor has been duly authorized by the organization for which the solicitor is soliciting. Such identification shall include, but not be limited to, the name of the holder of the identification and the name and the registration number of the charitable organization. (b) If a person solicits by telephone, then the identifications required by subsection (a) must be made orally. Acts 1976, ch. 735, § 12; T.C.A., § 48-2212; Acts 1989, ch. 285, §§ 21, 22; T.C.A., § 48-3-512; 2024, ch. 533, § 25.

Tenn. Code Ann. § 48-101-515 Penalties.

48-101-515. Penalties. Any person who willfully and knowingly violates any provisions of this part or who willfully and knowingly gives false or incorrect information to the secretary of state, in filing statements or reports required by this part, whether such report or statement is verified or not, commits a Class B misdemeanor for the first offense, punishable as provided in § 40-35-111, and for the second and any subsequent offense commits a Class E felony. Acts 1976, ch. 735, § 16; T.C.A., § 48-2216; Acts 1989, ch. 591, §§ 43, 113; 1994, ch. 667, § 31; T.C.A., § 48-3-515.

Tenn. Code Ann. § 48-101-516 Foreign organizations and solicitors — Service of process.

48-101-516. Foreign organizations and solicitors — Service of process. (a) Any charitable organization or professional solicitor which has its principal place of business without the state, or which is organized under and by virtue of the laws of a foreign state, and which solicits contributions from people in this state, shall be subject to this part and shall be deemed to have irrevocably appointed the secretary of state as its agent upon whom may be served any summons, subpoena duces tecum or other process directed to such charitable organization or professional solicitor or any partner, principal officer or director thereof in any action or proceeding brought under this part. (b) Service of such process upon the secretary of state shall be made by personally delivering to and leaving with the secretary of state a copy thereof at the capitol in Nashville. Such service shall be sufficient service; provided, that notice of such service and a copy of such process are forthwith sent to such charitable organization or professional solicitor by registered or certified mail with return receipt requested at its office, as set forth in the registration form required to be filed with the secretary of state pursuant to this part or, in default of the filing of such forms, at the last address known. Acts 1976, ch. 735, § 15; T.C.A., §§ 48-2215, 48-3-516.

Tenn. Code Ann. § 48-101-517 Use of funds.

48-101-517. Use of funds. The secretary of state shall use funds collected under this part to defray the cost of operating the division of the department of state administering this part. Acts 1976, ch. 735, § 20; T.C.A., §§ 48-2218, 48-3-517; Acts 2007, ch. 523, § 34; 2021, ch. 295, § 12.

Tenn. Code Ann. § 48-101-518 Construction of part.

48-101-518. Construction of part. (a) The powers and remedies provided in this part shall be cumulative and supplementary to all other powers and remedies otherwise provided by law. The invocation of one (1) power or remedy herein shall not be construed as excluding or prohibiting the use of any other available remedy. (b) This part shall not be construed to preempt any more stringent county or municipal provisions or to restrict local units of government from adopting more stringent provisions, and, in such case, such provisions shall be complied with if the registrant desires to solicit within the geographic district of the local unit of government. (c) Nothing in this part shall be construed to preempt any municipality from exercising general police powers of municipalities by ordinance or otherwise over organizations which are excluded from the application of this part or from organizations which are included within this part. (d) In the event this part, insofar as prohibited practices are concerned, conflicts with any ordinance or regulation of any municipality, the most restrictive provisions shall apply; further, such regulations or ordinances adopted by a municipality may be broader in scope and more restrictive in their application than this part. (e) Insofar as reporting or disclosure of financial reports is concerned, the right to require information not included in this part is hereby expressly reserved unto the municipalities of this state. Any municipality in this state is authorized to accept financial reports to the secretary of state as financial reports which may be required by municipal ordinances or regulations. (f) Nothing in this part shall be construed to require any municipality which has adopted, prior to July 1, 1977, ordinances or regulations controlling, omitting, or prohibiting certain types of solicitation practices to adopt the accounting practices provided for in this part; provided, that any municipality which adopts such ordinances after July 1, 1977, shall conform to the accounting practices as provided for in this part. Acts 1976, ch. 735, § 17; T.C.A., § 48-2217; Acts 1989, ch. 285, § 33; T.C.A., § 48-3-518.

Tenn. Code Ann. § 48-101-519 Registration — Written agreement.

48-101-519. Registration — Written agreement. (a) No commercial co-venturer shall conduct any charitable sales promotion in this state on behalf of a charitable or civic organization unless the charitable or civic organization is duly registered or granted the appropriate exemption. (b) Prior to any charitable sales promotion in this state, the commercial co-venturer shall have a written agreement with the charitable or civic organization on whose behalf the charitable sales promotion is to be conducted. The agreement shall be signed by an authorized representative of the commercial co-venturer and two (2) officers of the charitable or civic organization. The executed agreement must be filed by the charitable or civic organization with the secretary of state at least five (5) business days before the initiation of the charitable sales promotion. The executed agreement must be filed on forms prescribed by the secretary of state and must state the names of the charitable or civic organization and commercial co-venturer, that the charitable organization and the commercial co-venturer will conduct a charitable sales promotion, and the date the charitable sales promotion is expected to commence. (c) The commercial co-venturer shall maintain all records in connection with the charitable sales promotion for a period of three (3) years after the end date of the charitable sales promotion. All charitable sales promotion records shall be made available to the division upon request. Acts 2007, ch. 523, § 35; 2024, ch. 533, § 43.

Tenn. Code Ann. § 48-101-520 Recovery of damages — Actions — Treble damages — Settlement — Attorney's fees.

48-101-520. Recovery of damages — Actions — Treble damages — Settlement — Attorney's fees. (a)(1) Any solicitee or person who suffers an ascertainable loss of money or property, real, personal, or mixed, or any other article, commodity, or thing of value wherever situated, as a result of the use or employment by another person of an unfair, false, misleading or deceptive act or practice declared to be unlawful by this part or any other violation of this part, may bring an action individually to recover actual damages. (2) The action may be brought in a court of competent jurisdiction in the county where the alleged unfair, false, misleading or deceptive act or practice, or other violation of this part, took place, is taking place, or is about to take place, or in the county in which such person conducting solicitations resides, has such person's principal place of conducting solicitations, conducts, transacts, or has transacted solicitations, or, if the person cannot be found in any of the foregoing locations, in the county in which such person can be found. (3) Any private action commenced under this part shall be brought within one (1) year from a person's discovery of the violation of this part, but in no event shall an action under this part be brought after four (4) years from the date of the solicitation giving rise to the claim for relief. (b)(1) If the court finds that the use or employment of the unfair, false, misleading or deceptive act or practice or other violation was a willful or knowing violation of this part, the court may award three (3) times the actual damages sustained and may provide such other relief as it considers necessary and proper. (2) In determining whether treble damages should be awarded, the trial court may consider, among other things: (A) The competence of the solicitee; (B) The nature of the deception or coercion practiced upon the solicitee; (C) The damage to the solicitee; and (D) The good faith of the person found to have violated this part. (c) Without regard to any other remedy or relief to which a person is entitled, anyone affected by a violation of this part may bring an action to obtain a declaratory judgment that the act or practice violates this part and to enjoin the person who has violated, is violating or who is otherwise likely to violate this part; provided, that such action shall not be filed once the secretary of state has commenced a proceeding pursuant to § 48-101-514(c). (d) Any person who has been affected by an act or practice declared to be a violation of this part may accept any written reasonable offer of settlement made by the person or persons considered to have violated this part; provided, that the tender of acceptance of such a settlement offer shall not abate any proceeding commenced by the secretary of state pursuant to § 48-101-514(c). (e) Any permanent injunction, judgment, or final court order made pursuant to § 48-101-514(c), which has not been complied with, shall be prima facie evidence of the violation of this part in any action brought pursuant to this section. (f) Upon a finding by the court that a provision of this part has been violated, the court may award to the person bringing such action reasonable attorney's fees and costs. (g) Upon the commencement of any action brought under subsections (a) and (b), the clerk of the court shall mail a copy of the complaint or other initial pleading to the secretary of state and, upon the entry of any judgment, order, or decree shall mail a copy to the secretary of state. Acts 1989, ch. 285, § 34; T.C.A., § 48-3-520.

Tenn. Code Ann. § 48-101-521 Requirement of filing financial reports by charitable organizations soliciting and receiving contributions for disasters.

48-101-521. Requirement of filing financial reports by charitable organizations soliciting and receiving contributions for disasters. (a) Any charitable organization, other than a bona fide religious institution, that solicits and receives contributions exceeding twenty-five thousand dollars ($25,000) for a charitable purpose related to a disaster in this state shall file quarterly financial reports with the secretary of state, on forms prescribed by the secretary of state, detailing the money raised and expended by the organization as a result of the solicitation, until the funds are expended. The first quarterly report shall be filed on the last day of the third month following the commencement of solicitations. (b) Any charitable organization other than a bona fide religious institution, which solicited and received contributions exceeding twenty-five thousand dollars ($25,000) for a charitable purpose related to a disaster in this state between May 1, 2010, and May 20, 2011, shall file a financial report with the secretary of state, on a form prescribed by the secretary of state, on June 30, 2011. The report shall detail all funds received and expended by the organization as a result of the solicitation. After June 30, 2011, the organization shall file quarterly financial reports with the secretary of state, on forms prescribed by the secretary of state, detailing the money raised and expended by the organization as a result of the solicitation, until the funds are expended. (c) Any charitable organization, other than a bona fide religious institution, that solicits and receives contributions exceeding twenty-five thousand dollars ($25,000) for a charitable purpose related to a disaster in this state and that does not expend all contributions received within two (2) years of the commencement of solicitations shall file a report with both the secretary of state and the attorney general and reporter detailing both the timing and anticipated placement for the expenditures of the remaining funds. This report must be filed by the last day of the twenty-fourth month following the commencement of solicitations. A charitable organization may request an exemption from the requirements of this subsection from the secretary of state and the attorney general and reporter; however, both the secretary of state and the attorney general and reporter must first approve the request. Acts 2011, ch. 232, § 4; T.C.A § 48-101-522; 2023, ch. 231, § 11.

Source: Tennessee Code (state release 76 via Public.Resource.Org) + public chapters (Tennessee Secretary of State)URL: https://archive.org/download/gov.tn.tca/release76.2021.05.21/gov.tn.tca.title.48.htmlFetched: 10/24/2026