2017 Tennessee Code
Title 49 - Education
Chapter 2 - Local Administration
Part 6 - School Support Organization Financial Accountability Act
§ 49-2-607. Disbursement of donations.

Universal Citation: TN Code § 49-2-607 (2017)
  • (a) Donations to a board of education shall be received and disbursed in accordance with § 49-6-2006.
  • (b) In addition to any requirements established by § 49-6-2006(a), the following specific conditions shall apply:
    • (1) Any donation made by a school support organization to a board of education or school shall be disbursed only in accordance with any written conditions that the school support organization may place upon the disbursement of the funds and shall be in accordance with the goals and objectives of the school support organization;
    • (2) School support organization funds that are donated to an individual school shall not be considered as student activity funds. These funds shall be considered instead as internal school funds from the point of their donation to the respective school; and
    • (3) Any disbursements of donated funds by a school official or employee shall be made in accordance with any relevant federal, state, or local government laws, including any relevant purchasing laws or requirements of the accounting policy manual produced according to § 49-2-110(e).
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