2010 Tennessee Code
Title 3 - Legislature
Chapter 17 - Tennessee Charitable Gaming Implementation Law
3-17-104 - Annual event application Requirements.

3-17-104. Annual event application Requirements.

(a)  All annual event applications shall be submitted to the secretary. For the annual event period beginning July 1, 2004, and ending June 30, 2005, such applications shall be submitted by twelve o'clock (12:00) noon central daylight time (CDT) on April 20, 2004. Except as provided in § 3-17-103, for the annual event period beginning July 1, 2005, and ending June 30, 2006, such applications shall be submitted from July 1, 2004, through October 31, 2004. Except as provided in § 3-17-103, for subsequent annual event periods, such applications shall be submitted from July 1 through December 31 in any subsequent year. Such applications shall include:

     (1)  The name of the 501(c)(3) organization and the purpose for which it was organized;

     (2)  (A)  The physical address in Tennessee of the 501(c)(3) organization; provided, however, that if the organization has multiple chapters or affiliates in Tennessee operating under the same tax exemption, the physical addresses of such multiple locations. For the purposes of this chapter, a post office box, or similar address at a mail or package delivery service, shall not be considered a physical address; and

          (B)  If the principal office of the 501(c)(3) organization is outside Tennessee, the physical address of such principal office;

     (3)  (A)  The mailing address, in Tennessee, of the 501(c)(3) organization. For the purposes of this chapter, such mailing address shall serve as the primary mailing address of the applicant; provided, however, that if the organization has multiple chapters or affiliates in Tennessee operating under the same tax exemption, the mailing addresses of such multiple locations;

          (B)  If the principal office of the 501(c)(3) organization is outside Tennessee, the mailing address of such principal office; and

          (C)  The 501(c)(3) organization shall designate a named person who is a citizen of Tennessee to receive process at the primary mailing address of the applicant. The name of such person shall be listed in the annual event application;

     (4)  (A)  The telephone number in Tennessee of the 501(c)(3) organization or its chair, president or chief administrative officer; and

          (B)  If the principal office of the 501(c)(3) organization is outside Tennessee, the telephone number of such principal office;

     (5)  The place where, and the date when, the organization was legally established and documentation from the internal revenue service recognizing the 501(c)(3) organization's tax exempt status. Such documentation shall be supported by an affidavit from the 501(c)(3) organization's chair, president or chief administrative officer affirming that the organization's 501(c)(3) status has not been revoked;

     (6)  A copy of organizational documents and any other documents that prove to the satisfaction of the secretary that the organization is a 501(c)(3) organization as defined in § 3-17-102. The secretary may promulgate rules and regulations as to the type and quantity of documentation necessary for proof of continuous and active existence. The documentation shall be supported by an affidavit signed by the 501(c)(3) organization's chair, president or chief administrative officer and secretary affirming that the organization is a 501(c)(3) organization as defined in § 3-17-102;

     (7)  [Deleted by 2007 amendment.]

     (8)  (A)  For annual event applications submitted prior to November 1, 2004:

                (i)  A copy of the 501(c)(3) organization's last five (5) annual reports filed with the internal revenue service, Form 990, 990-EZ, or 990-PF, and any attached schedules for the five-year period immediately preceding the annual event application; or

                (ii)  If the organization has not filed any such annual reports with the internal revenue service or has not filed five (5) consecutive annual reports for the five-year period immediately preceding the annual event application, an affidavit from the 501(c)(3) organization's chair, president or chief administrative officer affirming that the organization has not filed any annual reports or has not filed five (5) consecutive annual reports and shall begin to file annual reports as required by the provisions of this chapter. In addition, any such organization shall submit copies of any annual reports filed with the internal revenue service within the five-year period preceding the application;

          (B)  For annual event applications submitted between July 1, 2005, and June 30, 2006:

                (i)  A copy of the 501(c)(3) organization's last five (5) annual reports filed with the internal revenue service, Form 990, 990-EZ, or 990-PF, and any attached schedules for the five-year period immediately preceding the annual event application; or

                (ii)  If the organization has not filed five (5) consecutive annual reports for the five-year period immediately preceding the annual event application, a copy of the 501(c)(3) organization's annual report filed with the internal revenue service, Form 990, 990-EZ, or 990-PF, for the preceding year and any attached schedules and copies of any other annual reports filed with the internal revenue service within the five-year period preceding the application;

          (C)  (i)  For annual event applications submitted on and after July 1, 2006;

                     (a)  A copy of the 501(c)(3) organization's last annual report filed with the internal revenue service, Form 990, 990-EZ, or 990-PF, and any attached schedules for the organization's tax year ending immediately preceding the annual event application; or

                     (b)  If the organization has not filed an annual report with the internal revenue service for the organization's tax year ending immediately preceding the annual event application, an affidavit from the 501(c)(3) organization's chair, president or chief administrative officer affirming that the organization has not filed an annual report and shall begin to file annual reports as required by the provisions of this chapter; provided, that an organization may submit an affidavit under this subdivision (a)(8)(C)(i)(b ) in lieu of the requirements of subdivision (a)(8)(C)(i)(a ) only one (1) time.

                (ii)  In addition to the requirements of this subdivision (a)(8)(C), the secretary may request copies of the 501(c)(3) organization's last five (5) annual reports filed with the internal revenue service, Form 990, 990-EZ, or 990-PF, and any attached schedules for the five-year period immediately preceding the annual event application. An organization shall submit to the secretary any documents requested pursuant to this subdivision (a)(8)(C)(ii), if such documents are available and, if such documents are not available, such organization shall submit an affidavit from the 501(c)(3) organization's chair, president or chief administrative officer affirming that such documents are unavailable and stating the reason for such documents' unavailability.

     (9)  A waiver of privacy rights, on a form provided by the secretary, which will allow posting of documents on the secretary's web site and inspection by any member of the public of tax forms and documents filed pursuant to this chapter;

     (10)  The names and addresses of the officers, directors, trustees, and the principal salaried executive staff officer of the 501(c)(3) organization;

     (11)  A statement that no officer, director, trustee, or the principal salaried executive staff officer of the 501(c)(3) organization has been convicted of a violation of § 39-14-103, § 39-14-104, § 39-14-105, § 39-16-702, § 39-16-703, title 39, chapter 17, parts 5 or 6, or a similar offense in another jurisdiction;

     (12)  A copy of the minutes from the meeting of the 501(c)(3) organization, signed and attested by the board secretary, indicating the intent to operate an annual event if authorized by the general assembly; provided, that:

          (A)  If a 501(c)(3) organization's by-laws authorize an executive committee to act on behalf of the full board, such minutes shall reflect an affirmative vote by a majority of the executive committee of the board of directors or trustees of the organization to operate such annual event. In lieu of a copy of the minutes, an organization may submit an affidavit signed by all members of the executive committee of the board of directors or trustees of the organization indicating the intent to operate an annual event, if authorized by the general assembly; and

          (B)  If a 501(c)(3) organization's by-laws do not authorize the action by an executive committee, pursuant to subdivision (a)(12)(A), the minutes shall reflect approval by the number of board members required by the charter and bylaws to take action under § 48-58-205 to operate the annual event. In lieu of a copy of the minutes, an organization may submit an affidavit signed by all members of the board of directors indicating the intent to operate an annual event, if authorized by the general assembly;

     (13)  The name of the annual event;

     (14)  (A)  The single type of lottery game to be conducted and a description of the game; and

          (B)  The estimated number of tickets, shares, chances or other similar records to be offered and the actual dollar amount at which a ticket, share, chance or other similar record shall be sold;

     (15)  The event date; provided, however, that the event date shall be selected within a twelve-month period beginning July 1 following the application deadline and ending the next June 30;

     (16)  The location or locations of the annual event, including the physical site in each county identified by an address or unique descriptive feature at which the annual event will be operated in accordance with § 3-17-103(a)(3)(B)(i);

     (17)  If applicable, the event date of the last annual event held, or to be held, by the organization;

     (18)  If applicable, in accordance with § 3-17-103(a)(4)(ii), a joint statement of authorization indicating the intention to conduct a joint annual event and listing all organizations participating in such joint event. For the purposes of this subdivision (a)(18), the applicant shall list each organization that will participate in the joint event and shall include each such organization's physical address and mailing address in Tennessee;

     (19)  The charitable, religious, educational, scientific or other humanitarian purposes or programs for which the funds derived from the annual event shall be used;

     (20)  The names of the individuals or officers of the organization who will have final responsibility for the custody of the funds derived from the annual event;

     (21)  The names of the individuals or officers of the organization responsible for the final distribution of the funds derived from the annual event; and

     (22)  The appropriate application fee.

(b)  The secretary shall develop a uniform application form for annual event applications. The secretary is encouraged to utilize, to every extent possible, web-based forms and procedures for annual event applications.

(c)  (1)  An application fee shall be paid at the time of submission of an annual event application. Annual event applications shall not be accepted by the secretary unless accompanied by the appropriate application fee.

     (2)  The secretary shall collect a reasonable fee for annual event applications. No fee shall exceed seven hundred dollars ($700). The secretary may establish a fee structure providing a reduced fee for organizations submitting annual event applications pursuant to subsection (e) and § 3-17-103(f); provided, that for the annual event period beginning July 1, 2005, and ending June 30, 2006, such reduced fee shall be one hundred fifty dollars ($150). Funds collected under the provisions of this chapter shall be used by the secretary and the Tennessee bureau of investigation to defray the cost of administering this chapter, including, but not limited to, the cost of investigations pursuant to § 3-17-113.

     (3)  Annual event application fees are nonrefundable; provided, that an organization that filed an annual event application and paid the appropriate application fee prior to July 1, 2005, but failed to qualify for inclusion on an omnibus list due to the fact that the organization had not sought formal recognition of 501(c)(3) status with the internal revenue service shall be issued a credit for filing one (1) annual event application to be used by December 31, 2008, and after such organization files the appropriate documentation with the internal revenue service and otherwise complies with the provisions of this part.

     (4)  No additional application fee shall be required from any organization that previously submitted an annual event application for the same organization, that was subsequently rejected, during the application period ending November 1, 2004. This subdivision (c)(4) only applies to applications submitted pursuant to  former § 3-17-103(a)(1) [repealed] or § 3-17-103(f)(1)(A).

(d)  All annual event applications shall be signed by the 501(c)(3) organization's chair, president or chief administrative officer and the preparer of the application. Such persons shall certify under oath and subject to criminal penalties, including perjury, that the information contained in the annual event application is true and accurate.

(e)  (1)  Notwithstanding any other provision of this section to the contrary, a 501(c)(3) organization filing an annual event application pursuant to § 3-17-103(f) shall submit, on a form prescribed by the secretary, the following information:

          (A)  The name and mailing address of the 501(c)(3) organization;

          (B)  The name of the event;

          (C)  The date of the event;

          (D)  The location of the event;

          (E)  A description of the type of lottery game to be conducted;

          (F)  A description of the charitable use of the proceeds from the event;

          (G)  The name and telephone number of a contact person for the event;

          (H)  A copy of the organization's determination letter from the internal revenue service showing that the organization is exempt from federal income taxation under § 501(c)(3) of the Internal Revenue Code;

          (I)  A sworn statement that the organization has been in continuous and active existence as a 501(c)(3) organization located in Tennessee for at least five (5) years immediately preceding the event date listed in the annual event application; and

          (J)  A sworn statement that the organization does not intend to gross in excess of five thousand dollars ($5,000) from the event, if authorized by the general assembly.

     (2)  All provisions of this chapter not inconsistent with this subsection (e) shall apply to a 501(c)(3) organization submitting an application pursuant to § 3-17-103(f).

[Acts 2004, ch. 476, § 2; 2004, ch. 620, §§ 4-7; 2004, ch. 890, § 2; 2005, ch. 207, §§ 9-14; 2006, ch. 508, §§ 4-6; 2007, ch. 18, §§ 9, 10, 15; 2009, ch. 177, § 6.]