1360-03-01-.03
Filing Of Registration Renewal Application
Cite as Tenn. Comp. R. & Regs. 1360-03-01-.03
(1)
The renewal application shall be accompanied by an annual report filed by the charitable
organization with the Internal Revenue Service, unless the organization is not required to file
such report. Additionally, the organization shall file an audited financial statement if the
organization’s gross revenue exceeds one million dollars ($1,000,000), excluding grants from
government agencies and private foundations.
(2)
All organizations requesting an extension of time for filing a renewal of registration shall file
the request on the form prescribed by the Secretary and shall provide any supporting
documentation with the form (e.g. an application for extension to file an exempt organization
return that was filed with the Internal Revenue Service). An extension of the time to file a
renewal application shall only be granted for good cause shown by the organization.