Tennessee § 48-101-805 - Requirements of domestic and foreign LLCs.
Full text of Tennessee Tennessee Code Annotated § 48-101-805 — Requirements of domestic and foreign LLCs., with citation guidance and answers to common questions.
§ 48-101-805. Requirements of domestic and foreign LLCs.
A domestic or foreign nonprofit LLC under this part must: Be disregarded as an entity for federal income tax purposes; and Have as its sole member a nonprofit corporation, whether foreign or domestic, that is incorporated under or subject to chapters 51-68 of this title and that is exempt from franchise and excise tax as not-for-profit as defined in § 67-4-2004. Acts 2006, ch. 620, § 6.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 48-101-805
What does Tennessee Code Annotated § 48-101-805 cover?
Section 48-101-805 ("Requirements of domestic and foreign LLCs.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 48-101-805?
A common citation format is "Tennessee Code Annotated § 48-101-805" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 48-101-805 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.