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Bill > SB1639


TN SB1639

TN SB1639
AN ACT to amend Tennessee Code Annotated, Title 48, relative to nonprofit entities.


summary

Introduced
01/13/2026
In Committee
Crossed Over
Passed
05/15/2026
Dead
Signed/Enacted/Adopted
05/15/2026

Introduced Session

114th General Assembly

Bill Summary

As enacted, removes the filing fee that must be paid to the secretary of state to file articles of termination of corporation existence; increases the number of days after a person ceases solicitation activities after registration with the secretary of state, from 30 to 90, that the person has to notify the secretary of state; removes the requirement that a charitable organization that ceases solicitation activity and received in excess of $1 million in gross revenue during the most recently completed fiscal year include an audited financial statement and forms required to be filed by a charitable organization with the U.S. internal revenue service with the organization's notice to the secretary of state that the organization ceased solicitation activities. - Amends TCA Title 48.

AI Summary

This bill makes several changes to Tennessee law regarding nonprofit entities, primarily by removing a filing fee for terminating a corporation's existence, extending the notification period for organizations that stop soliciting donations from 30 to 90 days after they cease their activities, and removing the requirement for large charitable organizations (those receiving over $1 million in gross revenue) to submit audited financial statements and IRS forms when they notify the secretary of state that they have stopped soliciting. These changes aim to simplify administrative processes for nonprofits in Tennessee.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Comp. became Pub. Ch. 948 (on 05/15/2026)

Bill Topics

Banking, Finance, and Domestic Commerce
  • ‐ Corporate Management
Social Welfare
  • ‐ Social Services and Volunteer Associations

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