Tenn. Comp. R. & Regs. 1360-03-03-.05 - PROOF OF Sections 501(C)(3) TAX EXEMPT STATUS AND PURPOSE(S)

(1) Chapters or Affiliates. An organization which is a chapter or affiliate operating under a Section 501(c)(3) group exemption must have its own federal employer identification number and shall submit the following documents in support of its tax exempt status:

(a) The Letter of Determination of the parent organization assigned by the Internal Revenue Service which includes the group's 4-digit tax exemption number;

(b) A list of all chapters and affiliates under the group exemption as submitted by the parent organization to the Internal Revenue Service, including the federal tax identification number and physical address of each chapter or affiliate;

(c) A written statement from the parent organization that the applicant is in good standing with the parent organization;

(d) A properly executed Affidavit of the organization's 501(c)(3) status [Secretary of State Form SS-6060]; and,

(e) A copy of the organizational document.

(2) Recognition Prior to 1969. An organization recognized as exempt from federal income taxation by the Internal Revenue Service prior to October 9, 1969, that would otherwise qualify as a 501(c)(3) organization shall, in addition to the requirements of T.C.A. § 3-17-103, submit the following documents in lieu of IRS form 1023 in support of its tax exempt status/purpose(s):

(a) A detailed narrative of all of the activities of the organization. List each activity in order of importance based on the relative time and resources devoted to the activity. Indicate the percentage of time for each activity; and

(b) A Statement of Revenue and Expenses for the three (3) years immediately preceding the period under consideration.

Notes

Tenn. Comp. R. & Regs. 1360-03-03-.05

Original rule filed October 7, 2005; effective February 28, 2006. Amendment filed January 14, 2009; effective May 29, 2009. Amendments filed January 8, 2024; effective 4/7/2024.

Authority: T.C.A. §§ 3-17-102(1), 3-17-102(6), 3-17-104(a)(6), 3-17-104(e), and 3-17-115(a); and Internal Revenue Code § 501.