# Tennessee Booster Club Filing Requirements

> Tennessee booster club filing rules: nonprofit charter, $20 annual report, sales tax, the school support organization law, and the once-a-year raffle approval.

- URL: https://boosterclub.org/states/tennessee/
- Section: States
- Updated: 2026-10-08

Tennessee has a statute written for booster clubs: the school support organization law requires a club to file with the district's director of schools before raising money and to report its finances every school year. A school booster club also pays no charter fee, skips charitable solicitation registration, does not collect sales tax on resales, and may hold raffles only at one annual event approved by the General Assembly.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Charter, Nonprofit Corporation (SS-4418) | $100; $0 for a school support organization | once |
| Annual report | Secretary of State | Annual report | $20 | annual |
| State income/franchise tax exemption | Department of Revenue | none | $0 | automatic |
| Sales tax exemption on purchases | Department of Revenue | Exemption application | confirm current fee with the agency | once |
| Sales tax on fundraiser sales | Department of Revenue | none | $0 | resales by school support groups not taxed |
| Charitable solicitation registration | Charitable Solicitations and Gaming | none | $0 | exempt |
| Raffle permit/registration | Charitable Solicitations and Gaming | Annual Gaming Event Application | $50, plus $100 to $550 | one event per year |

## Forming a Nonprofit Corporation in Tennessee

The board files a Charter, Nonprofit Corporation (Form SS-4418) with the Secretary of State's Division of Business Services, online or by mail. The fee is $100, but a "school support organization" (a booster club, parent group, or similar nongovernmental group whose primary purpose is supporting a school or its activities) selects the school organization exemption on the form and pays nothing under Tennessee Code Annotated (T.C.A.) § 49-2-611.

The charter names a registered agent (the person who accepts legal papers) at a Tennessee street address and the month the fiscal year (the club's 12-month accounting year) ends. It also needs the purpose and dissolution language the Internal Revenue Service (IRS) requires for 501(c)(3) status (the federal tax exemption for charities); see [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

T.C.A. § 48-66-203 requires an annual report by the first day of the fourth month after fiscal year end: April 1 for a December 31 year end, October 1 for June 30. The fee is $20 (plus $20 if the registered agent changes). Missing it can lead to administrative dissolution; reinstatement requires a Department of Revenue tax clearance.

### The School Support Organization Law

Under T.C.A. § 49-2-604, before collecting money the club gives the director of schools (or a designee) proof of nonprofit status, its goals, and each officer's contact information. It resubmits these annually on a date the district sets and files a statement of total revenues and disbursements before the school year ends.

A school employee may not be the club's treasurer, bookkeeper, or check signer. The club keeps financial records, minutes, charter, and bylaws for at least four years, open to school officials and state auditors.

## State Tax Exemption

The Department of Revenue states that nonprofits are generally exempt from franchise and excise tax, with status following federal exemption, so a 501(c)(3) club files no application. Unrelated business taxable income (UBTI, income from a regular business unrelated to the club's purpose) is the exception and requires registering for the tax.

## Sales Tax

A 501(c)(3) club may buy goods tax-free for its own use only after the Department issues a Certificate of Exemption. The treasurer files the Application for Exempt Organizations or Institutions Sales and Use Tax Exemption by mail or email with the required documents. It covers only purchases made directly by the club, not a parent's purchase reimbursed later.

Fundraiser sales follow a school-specific rule. The Department's nonprofit tax manual says K-12 schools and school support groups, naming booster clubs, pay sales tax to vendors on items bought for resale, and the resale is not taxed. The club does not use its certificate for concession or spirit wear inventory and collects no tax at the table.

## Charitable Solicitation Registration

T.C.A. § 48-101-502(b) exempts educational institutions from registration, and a 2016 amendment (Public Chapter 928) includes parent organizations that support a school's operations or extracurricular activities, where the school is accredited or approved by a board of education. A booster club supporting such a school does not register.

A club outside that definition is exempt at $50,000 or less in public contributions but files a free Exemption Request annually. Above $50,000 it registers ($50) and renews by the last day of the sixth month after fiscal year end ($0 to $240). Audits apply only to very large charities (over $1,000,000 in revenue).

## Raffles and Gaming

Only a 501(c)(3) or 501(c)(19) organization approved by a two-thirds vote of the General Assembly may hold a raffle, and only at one annual gaming event. Permitted games are raffles, reverse raffles, cakewalks, cake wheels, and bingo, so a carnival cakewalk also needs approval. The club needs three years of continuous operation in Tennessee, shown by three years of Form 990 or 990-N filings. The gaming rules define in-state "physical presence" as a tangible office, not a post office box, so a club run from the school confirms eligibility with the Division.

1. Apply online between July 1 and January 31 ($50 fee).
2. The Division sends qualifying applications to the legislature by March 1.
3. Notify the Tennessee Bureau of Investigation and the district attorney general.
4. Sell tickets no earlier than 120 days before the event. No one under 18 may sell or buy tickets, and officers and their households may not buy.
5. Within 90 days after the event, file the financial report and pay $100 to $550 based on gross revenue. At least 25 percent of gross proceeds must go to the charitable purpose.

A 50/50 drawing is a raffle and must be part of the approved event. The rules do not address online ticket sales, so the club confirms with the Division first.

## Annual Compliance Calendar for Tennessee

| Filing | Due date | Agency |
|---|---|---|
| Annual report | April 1 (December 31 year end); October 1 (June 30) | Secretary of State |
| Form 990-N (federal) | May 15 (December 31 year end); November 15 (June 30) | IRS |
| School support organization filing | District's date before the school year | Director of schools |
| Revenues and disbursements statement | Before the school year ends | Director of schools |
| Gaming event application | July 1 to January 31 | Charitable Solicitations and Gaming |
| Gaming financial report | 90 days after the event | Charitable Solicitations and Gaming |

## Common Mistakes in Tennessee

- **Skipping the director of schools filing.** Volunteers assume 501(c)(3) status is enough; the district can then bar the club from school facilities.
- **Running an unapproved cakewalk or 50/50.** These are games of chance, and unapproved events are referred to the district attorney.
- **Letting students sell raffle tickets.** Sales by anyone under 18 violate the gaming rules.
- **Using the exemption certificate on resale inventory.** It mixes two tax methods and creates tax owed.

## Checklist

### Forming

- [ ] File Form SS-4418 with the school organization fee exemption (board)
- [ ] Obtain an employer identification number (EIN) from the IRS (treasurer)
- [ ] Submit the school support organization filing to the director of schools before raising money (president)
- [ ] Apply for the sales tax Certificate of Exemption after the 501(c)(3) letter arrives (treasurer)

### Every Year

- [ ] Resubmit the school support organization filing (by the district's date)
- [ ] File the annual report (by the 1st day of the 4th month after fiscal year end)
- [ ] File Form 990-N (by the 15th day of the 5th month after fiscal year end)
- [ ] File the revenues and disbursements statement (before the school year ends)
- [ ] Apply for the gaming event between July 1 and January 31 if a raffle or cakewalk is planned
- [ ] Keep records for at least four years (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) covers resale purchases
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law
- [School District Fundraising Policies and MOUs](https://boosterclub.org/fundraising/district-policies/) covers district rules

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Tennessee Secretary of State: https://sos.tn.gov/businesses/services/business-forms-fees
2. Tennessee Secretary of State: https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4614-SS-4418_0.pdf
3. Tennessee Secretary of State: https://sos.tn.gov/businesses/faqs
4. Tennessee Comptroller of the Treasury: https://comptroller.tn.gov/office-functions/la/resources/manuals/redirect-school-support-organizations.html
5. State of Tennessee: https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions/exempt-entities.html
6. State of Tennessee: https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2026/non-profit-organizations.pdf
7. Tennessee Secretary of State: https://sos.tn.gov/charities/faqs
8. Tennessee Secretary of State: https://sos.tn.gov/charities/faqs/what-charitable-organizations-are-exempt-from-registration
9. Tennessee Secretary of State: https://publications.tnsosfiles.com/acts/109/pub/pc0928.pdf
10. Tennessee Secretary of State: https://sos.tn.gov/charities/guides/charitable-gaming-event-faqs
11. Tennessee Secretary of State: https://publications.tnsosfiles.com/rules_all/2018/1360-03-03.20240407.pdf
12. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard