Tennessee Charitable Solicitation Registration: Complete Workflow

What Tennessee charitable registration actually is

Tennessee’s Charitable Solicitations Act (Public Acts of Tennessee, Title 48 Chapter 101) requires most organizations soliciting charitable contributions from Tennessee residents to register with the Secretary of State before any solicitation occurs. The registration tells the state:

• Who you are
• What you raise
• What you spend it on
• Who is fundraising for you (employees vs. paid professionals)

Registration is not a tax filing. It is a consumer-protection filing — Tennessee donors are the audience the SOS is protecting. That framing matters because reviewers read SS-6001 with an eye toward whether a Tennessee donor would understand where their money goes.

Step 1: Confirm registration is required

Tennessee exempts a small set of organizations from registration:

• Religious organizations and integrated auxiliaries
• Accredited educational institutions and their authorized fundraising arms
• Certain hospitals and parent corporations
• Organizations whose gross contributions fall below the statutory threshold and that do not contract with professional fundraisers
• Organizations soliciting only from members under defined criteria

Document your exemption analysis with a short memo signed by the executive director. The TN SOS does not require this memo, but it lives in your governance file and proves a deliberate decision rather than oversight.

If your website asks for donations and any Tennessee resident can give, you are soliciting in Tennessee.

Step 2: Pull the document set

The package is the same every year — only the values change. Build it once and refresh annually:

• IRS 501(c)(3) determination letter
• Articles/charter and current bylaws
• Most recent Form 990, 990-EZ, or 990-N
• Audited financial statements (required at $500,000 in gross contributions)
• List of officers and directors with home addresses
• List of professional solicitors under contract, with copies of contracts
• Current registered agent information

Store the package in one folder per registration year. If TN SOS sends a request for additional information, you can answer it without rebuilding the file.

Step 3: Complete Form SS-6001

Form SS-6001 (Summary of Financial Activities) is the financial summary the state actually reads. The form captures:

• Gross contributions received during the prior fiscal year
• Program service expenses
• Management and general expenses
• Fundraising expenses
• Total assets and liabilities at fiscal year end

Numbers must reconcile to the Form 990. If your 990 reports $312,415 in contributions, SS-6001 reports $312,415 — not a rounded $312,000 and not a different number from the audit.

Step 4: Complete the registration application

The application asks for:

• Legal name and any DBAs
• Address, phone, email, website
• EIN
• Fiscal year end
• Principal officers and directors
• Registered agent
• States where currently registered
• Disciplinary history (any state)
• Professional solicitor disclosures

Answer every question. Blanks trigger requests for clarification and add weeks to processing.

Step 5: Calculate the fee

Initial registration is $50 regardless of tier. Pay online when filing through the TN SOS portal, or by check to “Tennessee Secretary of State.”

Step 6: Submit and track

Submit the package through the TN SOS online portal if available, or by mail to the Snodgrass Tower address. Save a PDF copy of every submitted page. The state’s confirmation email is your filing receipt.

Step 7: Calendar the renewal

The day TN SOS approves the registration, calendar three things:

1. Renewal due date (six months after fiscal year end)
2. 990 filing date (varies; coordinate with renewal)
3. Audit completion date (if applicable)

Set reminders 60, 30, and 7 days before the renewal due date. Stage the next year’s SS-6001 alongside the 990 so you file both with reconciled numbers.

Common Tennessee mistakes

• Filing SS-6001 with numbers that do not match the 990. Reviewers compare line by line.
• Soliciting before approval. Donations collected before approval are unregistered solicitations.
• Treating the renewal date as fiscal year end. It is six months after fiscal year end. Missing it triggers late fees and can lead to administrative termination of the registration.
• Not disclosing professional fundraisers. Even a single paid solicitor under contract triggers separate disclosures.

Where GrantPipe fits

GrantPipe tracks Tennessee charitable registration alongside the donor and grant data the registration is reporting on. The renewal date is on the compliance calendar, the financials feeding SS-6001 reconcile to the same source as the 990, and the activity log records every change to the registration record so the audit trail is built rather than reconstructed.

For the broader formation steps, see the Tennessee nonprofit startup guide. For the federal exemption application, see the 501(c)(3) application step-by-step guide.

DEFINITION

Form SS-6001

The Tennessee Summary of Financial Activities form, filed with the TN Secretary of State as part of charitable solicitation registration.

DEFINITION

Gross contributions

Total donations, gifts, grants, and other charitable contributions received during the reporting period before deducting any costs of fundraising.

DEFINITION

Professional fundraiser

Any person or entity, other than employees of the organization, who solicits charitable contributions in Tennessee for compensation. Subject to separate registration and bonding requirements under the Tennessee Charitable Solicitations Act.