Starting a nonprofit in Tennessee

Incorporation

Filing

Form SS-4418 — Charter (Nonprofit Corporation)

Agency

Tennessee Secretary of State, Division of Business and Charitable Organizations

State fee

$100 — never marked up by us

Processing

Immediate to 1 business day online; about a week by mail

Expedite

Not offered

Watch out

• Tennessee calls the formation document a 'charter.' Form SS-4418 does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added as additional provisions.
• The charter must state whether the corporation is public benefit, mutual benefit, or religious, and whether it has members.
• Card and e-check payments online add a convenience fee.

Ongoing compliance

Registered agent

Must have a Tennessee street address; an individual resident or authorized company may serve.

Charitable registration

Required — Tennessee Secretary of State, Division of Charitable Solicitations and Gaming. Initial: $50 initial registration. Renewal: Annually; renewal fee scales with gross contributions. Organizations raising $50,000 or less may file a simpler exemption request instead of the full registration.

Annual report

Annually, due the first day of the fourth month after fiscal year end — $20

State tax exemption

Apply to the Tennessee Department of Revenue for franchise/excise tax exemption and for the sales and use tax exemption certificate (free) after receiving the IRS determination letter.