Tennessee § 3-17-104 - Annual event application — Requirements.

§ 3-17-104. Annual event application — Requirements.

Except as otherwise provided in § 3-17-103(a)(1), all annual event applications shall be submitted to the secretary from July 1 to January 31 for the annual event period beginning July 1 following the close of the application period and ending June 30 of the subsequent calendar year. The secretary of state may prescribe and furnish forms and filing methods for all filings required by this part. An initial application fee of fifty dollars ($50.00) must be paid at the time of submission of an annual event application. An annual event application must not be accepted by the secretary unless accompanied by the initial application fee. The secretary shall collect a reasonable fee for annual event applications. The secretary may establish a fee schedule for annual event applications based on the gross revenue of the annual event. No fee shall exceed seven hundred dollars ($700). Funds collected under 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. Annual event application fees are nonrefundable. All annual event applications shall be signed by the nonprofit 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. A nonprofit organization filing an annual event application shall submit, on a form prescribed by the secretary, the following information: The name, mailing address and physical address of the nonprofit organization. If the organization has multiple chapters or affiliates in Tennessee operating under the same tax exemption, the organization shall submit the physical addresses and mailing addresses of such multiple locations; provided that, 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. If the principal office of the nonprofit organization is outside Tennessee, the organization shall submit the physical address and mailing address of such principal location; The name of the event; The date of the event; The location of the event; A description of the type of lottery game to be conducted. Such description shall include 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; provided that, if tickets, shares, chances or other similar records are to be sold at different value levels or tiers, then the actual dollar amounts and structure of such value levels or tiers; A description of the charitable use of the proceeds from the event; The name and telephone number of a contact person for the event; 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(a) of the Internal Revenue Code as an organization described in § 501(c)(3) or § 501(c)(19) of the Internal Revenue Code; A copy of the nonprofit organization's last annual report, Form 990, filed with the internal revenue service and any attached schedules for the organization's tax year ending immediately preceding the annual event application; 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, the organization shall submit an affidavit from the nonprofit organization's chair, president or administrative officer affirming that the organization has not filed an annual report and shall begin to file annual reports as required by this chapter; provided, that the organization may submit such affidavit only one (1) time; An organization shall not be required to comply with this subdivision (e)(9) if it is not required to file a Form 990 with the internal revenue service; provided, that the organization submits proof of such determination by the internal revenue service; The names and addresses of any officers, directors, trustees, and the principal salaried executive staff officer of the nonprofit organization; A sworn statement that the organization has been in continuous and active existence as a nonprofit organization located in Tennessee as defined by § 3-17-102; A sworn statement that no officer, director, trustee, or the principal salaried executive staff officer of the nonprofit 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; and A sworn statement that the board, or functional equivalent, of the nonprofit organization has approved the filing of an annual event application and intends to operate an annual event if authorized by the general assembly. 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; 2012, ch. 747, § 3; 2014, ch. 699, §§ 11-13; 2015, ch. 133, § 4; 2015, ch. 134, §§ 7-15; 2018, ch. 584, § 4; 2020, ch. 517, § 2. Compiler's Notes. Acts 2004, ch. 476, § 13 provided that the provisions of the act shall not be construed to be an appropriation of funds and no funds shall be obligated or expended pursuant to the act unless such funds are specifically appropriated by the general appropriations act. Acts 2014, ch. 699, § 28 provided that the act, which amended this section, shall apply to annual event applications submitted, and annual events authorized, on and after July 1, 2014. Acts 2014, ch. 699, § 27 provided that the act, which amended this section, shall not be construed as rescinding authorization, prohibiting or otherwise altering the requirements for annual events authorized by the One Hundred Eighth General Assembly for the annual event period beginning July 1, 2013, and ending June 30, 2014, and the annual event period beginning July 1, 2014, and ending June 30, 2015. Amendments. The 2014 amendment rewrote this section. The 2015 amendment by ch. 133, added “Except as otherwise provided in § 3-17-103(a)(1) ,” at the beginning of (a). The 2015 amendment by ch. 134, substituted “nonprofit” for “501(c)(3)” throughout the section; substituted “nonprofit organization” for “501(c)(3) organization” throughout the section; inserted “or § 501(c)(19)” in (e)(8); substituted “any officers” for “the officers” in (e)(10); substituted “§ 3-17-102 ” for “§ 3-17-102(1) ” at the end of (e)(11); and substituted “, or functional equivalent, of the nonprofit organization” for “of the organization” in (e)(13). The 2018 amendment in (c)(1), substituted “An initial application fee of fifty dollars ($50.00) must be paid” for “An application fee shall be paid” at the beginning of the first sentence, and, in the second sentence, substituted “An annual event application must not be” for “Annual event applications shall not be” at the beginning, and substituted “the initial application fee” for “appropriate application fee” at the end. The 2020 amendment rewrote (b) which read: “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.” Effective Dates. Acts 2014, ch. 699, § 28. July 1, 2014. Acts 2015, ch. 133, § 5. April 14, 2015. Acts 2015, ch. 134, § 28. April 14, 2015. Acts 2018, ch. 584, § 7. March 20, 2018. Acts 2020, ch. 517, § 7. February 27, 2020. Attorney General Opinions. The provisions of T.C.A. §§ 3-17-102(a)(2) , 103(a)(6) and 104(a)(3) do not conflict with the definition of “§ 501(c)(3) organization” as set forth in T.C.A. § 3-17-101 ; the definition applies throughout the statute, OAG 04-072 (4/21/04).