# Tenn. Code Ann. § 3-17-108: Recordkeeping

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-108

## Section

- **Citation:** Tenn. Code Ann. § 3-17-108
- **Heading:** Recordkeeping
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 3 / Chapter 17 / Section 3-17-108

## Text

(a) Every nonprofit organization subject to this chapter and the rules and regulations prescribed by the secretary, shall keep: (1) True and accurate fiscal records including, but not limited to, all income and expenses; and (2) True and accurate records regarding the conduct of any annual event, including records of any documents, information, notices, or applications required to be prepared or filed pursuant to this chapter. Unless otherwise provided, such records shall be retained for a period of at least five (5) years after the event date to which they relate. (b) Upon request and at a reasonable time and place within Tennessee, such records, as well as any other records regarding annual events within this state, shall be made available to the secretary, the state and local government committee of the senate and the state government committee of the house of representatives, the attorney general and reporter, or an appropriate district attorney general for inspection. Amended by 2015 Tenn. Acts, ch. 134, s 18, eff. 4/14/2015. Amended by 2013 Tenn. Acts, ch. 236, s 64, eff. 4/19/2013. Acts 2004, ch. 476, §2; 2011 , ch. 410, § 8.
(a) Every nonprofit organization subject to this chapter and the rules and regulations prescribed by the secretary, shall keep: (1) True and accurate fiscal records including, but not limited to, all income and expenses; and (2) True and accurate records regarding the conduct of any annual event, including records of any documents, information, notices, or applications required to be prepared or filed pursuant to this chapter. Unless otherwise provided, such records shall be retained for a period of at least five (5) years after the event date to which they relate.
(1) True and accurate fiscal records including, but not limited to, all income and expenses; and
(2) True and accurate records regarding the conduct of any annual event, including records of any documents, information, notices, or applications required to be prepared or filed pursuant to this chapter. Unless otherwise provided, such records shall be retained for a period of at least five (5) years after the event date to which they relate.
(b) Upon request and at a reasonable time and place within Tennessee, such records, as well as any other records regarding annual events within this state, shall be made available to the secretary, the state and local government committee of the senate and the state government committee of the house of representatives, the attorney general and reporter, or an appropriate district attorney general for inspection.
Amended by 2015 Tenn. Acts, ch. 134, s 18, eff. 4/14/2015.
Amended by 2013 Tenn. Acts, ch. 236, s 64, eff. 4/19/2013.
Acts 2004, ch. 476, §2; 2011 , ch. 410, § 8.

## Nearby sections

- [Tenn. Code Ann. § 3-17-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-101.md)
- [Tenn. Code Ann. § 3-17-102 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-102.md)
- [Tenn. Code Ann. § 3-17-103 Annual events - Application - Organizational requirements and restrictions - Proceeds - Omnibus list of qualifying applicants - Submission of financial accounting](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-103.md)
- [Tenn. Code Ann. § 3-17-104 Annual event application - Requirements](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-104.md)
- [Tenn. Code Ann. § 3-17-105 Omnibus list](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-105.md)
- [Tenn. Code Ann. § 3-17-106 Financial accounting - Requirements](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-106.md)
- [Tenn. Code Ann. § 3-17-107 Public records - Release of information](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-107.md)
- [Tenn. Code Ann. § 3-17-108 Recordkeeping](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-108.md)
- [Tenn. Code Ann. § 3-17-109 Restrictions on purchase of tickets, shares, chances, or similar records - Restrictions on prizes and awards](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-109.md)
- [Tenn. Code Ann. § 3-17-110 Name of organization on ticket, share, chance or similar record - Method of payment of prizes and awards - Limitations on prices and awards](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-110.md)
- [Tenn. Code Ann. § 3-17-111 Disqualification](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-111.md)
- [Tenn. Code Ann. § 3-17-112 Preemption](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-112.md)
- [Tenn. Code Ann. § 3-17-113 Compliance - Penalties - Hearings - Investigations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-113.md)
- [Tenn. Code Ann. § 3-17-114 Criminal background checks](https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T3_C17_S3-17-108. Check the current official text before relying on it. Not legal advice.