Tenn. Comp. R. & Regs. 1360-03-03-.04 - PROOF OF ACTIVE AND CONTINUOUS EXISTENCE

(1) Acceptable Proof. In addition to the requirements set out in Tennessee Code Annotated §§ 3-17-101 et seq., an organization may submit as proof of its continuous and active existence, a copy of the last three (3) annual Forms 990, 990-EZ, 990-N, or 990-PF filed with the Internal Revenue Service for the three (3) year period preceding the event date listed in an annual event application.

(2) If an organization is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the Internal Revenue Service, an organization may submit as proof of its continuous and active existence, the following types of information:

(a) A copy of the charter or bylaws of the organization; and

(b) A copy of the exemption determination letter received from the Internal Revenue Service stating that the organization is not required to file a Form 990.

(3) Multiple Forms of Proof. An organization required to file a Form 990, 990-EZ, 990-N or 990-PF with the Internal Revenue Service may submit a copy of its exemption determination letter received from the Internal Revenue Service as a substitution of one (1) of the three (3) annual Forms 990, 990-EZ, 990-N, or 990-PF filed with the Internal Revenue Service as required in subdivision (1), provided that the documents cover the three (3) year period immediately preceding the event date listed in an annual event application.

(4) Authentic Documents. Acceptable documents must be authentic, genuine or bona fide documents. Copies of documents must be conformed copies.

Notes

Tenn. Comp. R. & Regs. 1360-03-03-.04

Original rule filed October 7, 2005; effective February 28, 2006. Amendments filed August 12, 2020; effective November 10, 2020. Amendments filed January 8, 2024; effective 4/7/2024.

Authority: T.C.A. §§ 3-17-102(6), 3-17-104(a)(6), 3-17-104(e), and 3-17-115(a).