Section 1360-03-01-.03 - FILING OF REGISTRATION RENEWAL APPLICATION(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 five hundred thousand dollars ($500,000), 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).Tenn. Comp. R. & Regs. 1360-03-01-.03
Original rule filed June 17, 1977; effective July 18, 1977. Public necessity rule filed August 22, 2007; expired February 3, 2008. Repeal and new rule filed November 6, 2007; effective March 28, 2008.Authority: T.C.A. § 48-101-506; Chapter 523 §§ 14, 16 of the Public Acts of 2007.