Tax Exempt Organizations FAQs

The following questions are intended to assist in determining whether the provisions of Tenn. Code Ann. § 2-10-132(b) are implicated and whether registration and reporting is required. Please read through all questions carefully. 
If the statute does not apply, registration and reporting are not required.
If the statute is triggered, the tax exempt organization should immediately file a Certification of Responsible Individuals for Certain Tax Exempt Organizations form and should begin filing campaign finance disclosure reports.  For more information on how to answer any question, please contact the Registry at 615-253-5370 or lauren.topping@tn.gov

a.     If no, the statute does not apply.
b.     If yes, continue to the next question. 

a.     If no, the statute does not apply.
b.     If yes, continue to the next question. 

a.     If yes, the statute does not apply.
b.     If no, the statute is triggered, and the organization is required to register and report expenditures.

No.  Tenn. Code Ann. 2-10-132(b)(2) specifically states that these tax exempt organizations are not required to report any form of contributions.

No. A tax exempt organization that is required to file an Interim Report pursuant to Tenn. Code Ann. 2-10-132(b) is NOT required to report contributions received.  Therefore, when completing the Interim Report, these organizations should simply fill in Questions 4-6 with “N/A”.