# Tenn. Code Ann. § 5-9-109: Charitable and civic organizations > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-109 ## Section - **Citation:** Tenn. Code Ann. § 5-9-109 - **Heading:** Charitable and civic organizations - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 5 / Chapter 9 / Section 5-9-109 ## Text (a) (1) The county legislative body or governing body of each county may appropriate funds for the financial aid of any nonprofit charitable organization, any chamber of commerce, exempt from taxation pursuant to the Internal Revenue Code of 1954, § 501(c)(6) ( 26 U.S.C. § 501(c)(6) ), or any nonprofit civic organization in accordance with the guidelines required by subsection (b). (2) For the purposes of this section: (A) A nonprofit charitable organization is one in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual and that provides services benefiting the general welfare of the residents of the county; and (B) A nonprofit civic organization means a civic organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(4) ), that operates primarily in the county for the purpose of bringing about civic betterments and social improvements through efforts to maintain and increase employment opportunities in the county by promoting industry, trade, commerce, tourism and recreation by inducing manufacturing, industrial, governmental, educational, financial, service, commercial, recreational and agricultural enterprises to locate in or remain in the county. (3) The statement of public policy set forth in Acts 1955, chapter 209, § 3 is hereby incorporated into and made a part of this section, and it is hereby determined and declared that appropriations authorized by this section are needed to relieve the emergency created by the continuing migration from Tennessee and its counties of a large number of its citizens in order to find employment elsewhere, and to enable the counties of the state to assist nonprofit organizations in furthering the economic development, social welfare and common good of its residents. (b) Each county legislative body shall devise guidelines directing for what purposes the appropriated money may be spent. These guidelines shall provide generally that any funds appropriated shall be used to promote the general welfare of the residents of the county. Any funds appropriated under this section shall be used and expended under the direction and control of the county legislative bodies. (c) (1) Any nonprofit organization that desires financial assistance from the county legislative body or the governing body of the county shall file with the county clerk a copy of an annual report of its business affairs and transactions, which includes, but is not limited to, a copy of an annual audit, a description of the program that serves the residents of the county, and the proposed use of the county assistance. (2) Such report will be open for public inspection during the regular business hours of the county clerk's office. (3) Any nonprofit organization that desires such financial assistance may file, in lieu of the annual audit, an annual report detailing all receipts and expenditures in a form prescribed by the comptroller of the treasury. (4) Such report shall be prepared and certified by the chief financial officer of such nonprofit organization. (5) Financial reports shall be available to fiscal officers of the county and shall be subject to audit under § 4-3-304 . (d) Appropriations to nonprofit organizations other than charitable organizations may be made only when notices have been published in a newspaper of general circulation in the county of the intent to make an appropriation to a nonprofit but not charitable organization, specifying the intended amount of the appropriation and the purposes for which the appropriation will be spent. Amended by 2017 Tenn. Acts, ch. 123, s 1, eff. 4/12/2017. Acts 1976, ch. 696, § 1; 1977, ch. 120, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; Acts 1979, ch. 132, § 1; T.C.A., § 5-932; Acts 1984, ch. 820, §§ 1, 3; 1989, ch. 62, § 1; 1992, ch. 545, §§ 1, 2; 1995, ch. 106, § 1; 1999, ch. 38, § 1; 2010 , ch. 740, § 1. f the appropriation and the purposes for which the appropriation will be spent. Amended by 2017 Tenn. Acts, ch. 123, s 1, eff. 4/12/2017. Acts 1976, ch. 696, § 1; 1977, ch. 120, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; Acts 1979, ch. 132, § 1; T.C.A., § 5-932; Acts 1984, ch. 820, §§ 1, 3; 1989, ch. 62, § 1; 1992, ch. 545, §§ 1, 2; 1995, ch. 106, § 1; 1999, ch. 38, § 1; 2010 , ch. 740, § 1. (a) (1) The county legislative body or governing body of each county may appropriate funds for the financial aid of any nonprofit charitable organization, any chamber of commerce, exempt from taxation pursuant to the Internal Revenue Code of 1954, § 501(c)(6) ( 26 U.S.C. § 501(c)(6) ), or any nonprofit civic organization in accordance with the guidelines required by subsection (b). (2) For the purposes of this section: (A) A nonprofit charitable organization is one in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual and that provides services benefiting the general welfare of the residents of the county; and (B) A nonprofit civic organization means a civic organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(4) ), that operates primarily in the county for the purpose of bringing about civic betterments and social improvements through efforts to maintain and increase employment opportunities in the county by promoting industry, trade, commerce, tourism and recreation by inducing manufacturing, industrial, governmental, educational, financial, service, commercial, recreational and agricultural enterprises to locate in or remain in the county. (3) The statement of public policy set forth in Acts 1955, chapter 209, § 3 is hereby incorporated into and made a part of this section, and it is hereby determined and declared that appropriations authorized by this section are needed to relieve the emergency created by the continuing migration from Tennessee and its counties of a large number of its citizens in order to find employment elsewhere, and to enable the counties of the state to assist nonprofit organizations in furthering the economic development, social welfare and common good of its residents. (1) The county legislative body or governing body of each county may appropriate funds for the financial aid of any nonprofit charitable organization, any chamber of commerce, exempt from taxation pursuant to the Internal Revenue Code of 1954, § 501(c)(6) ( 26 U.S.C. § 501(c)(6) ), or any nonprofit civic organization in accordance with the guidelines required by subsection (b). (2) For the purposes of this section: (A) A nonprofit charitable organization is one in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual and that provides services benefiting the general welfare of the residents of the county; and (B) A nonprofit civic organization means a civic organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(4) ), that operates primarily in the county for the purpose of bringing about civic betterments and social improvements through efforts to maintain and increase employment opportunities in the county by promoting industry, trade, commerce, tourism and recreation by inducing manufacturing, industrial, governmental, educational, financial, service, commercial, recreational and agricultural enterprises to locate in or remain in the county. (A) A nonprofit charitable organization is one in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual and that provides services benefiting the general welfare of the residents of the county; and (B) A nonprofit civic organization means a civic organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code ( 26 U.S.C profit charitable organization is one in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual and that provides services benefiting the general welfare of the residents of the county; and (B) A nonprofit civic organization means a civic organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(4) ), that operates primarily in the county for the purpose of bringing about civic betterments and social improvements through efforts to maintain and increase employment opportunities in the county by promoting industry, trade, commerce, tourism and recreation by inducing manufacturing, industrial, governmental, educational, financial, service, commercial, recreational and agricultural enterprises to locate in or remain in the county. (3) The statement of public policy set forth in Acts 1955, chapter 209, § 3 is hereby incorporated into and made a part of this section, and it is hereby determined and declared that appropriations authorized by this section are needed to relieve the emergency created by the continuing migration from Tennessee and its counties of a large number of its citizens in order to find employment elsewhere, and to enable the counties of the state to assist nonprofit organizations in furthering the economic development, social welfare and common good of its residents. (b) Each county legislative body shall devise guidelines directing for what purposes the appropriated money may be spent. These guidelines shall provide generally that any funds appropriated shall be used to promote the general welfare of the residents of the county. Any funds appropriated under this section shall be used and expended under the direction and control of the county legislative bodies. (c) (1) Any nonprofit organization that desires financial assistance from the county legislative body or the governing body of the county shall file with the county clerk a copy of an annual report of its business affairs and transactions, which includes, but is not limited to, a copy of an annual audit, a description of the program that serves the residents of the county, and the proposed use of the county assistance. (2) Such report will be open for public inspection during the regular business hours of the county clerk's office. (3) Any nonprofit organization that desires such financial assistance may file, in lieu of the annual audit, an annual report detailing all receipts and expenditures in a form prescribed by the comptroller of the treasury. (4) Such report shall be prepared and certified by the chief financial officer of such nonprofit organization. (5) Financial reports shall be available to fiscal officers of the county and shall be subject to audit under § 4-3-304 . (1) Any nonprofit organization that desires financial assistance from the county legislative body or the governing body of the county shall file with the county clerk a copy of an annual report of its business affairs and transactions, which includes, but is not limited to, a copy of an annual audit, a description of the program that serves the residents of the county, and the proposed use of the county assistance. (2) Such report will be open for public inspection during the regular business hours of the county clerk's office. (3) Any nonprofit organization that desires such financial assistance may file, in lieu of the annual audit, an annual report detailing all receipts and expenditures in a form prescribed by the comptroller of the treasury. (4) Such report shall be prepared and certified by the chief financial officer of such nonprofit organization. (5) Financial reports shall be available to fiscal officers of the county and shall be subject to audit under § 4-3-304 . ial assistance may file, in lieu of the annual audit, an annual report detailing all receipts and expenditures in a form prescribed by the comptroller of the treasury. (4) Such report shall be prepared and certified by the chief financial officer of such nonprofit organization. (5) Financial reports shall be available to fiscal officers of the county and shall be subject to audit under § 4-3-304 . (d) Appropriations to nonprofit organizations other than charitable organizations may be made only when notices have been published in a newspaper of general circulation in the county of the intent to make an appropriation to a nonprofit but not charitable organization, specifying the intended amount of the appropriation and the purposes for which the appropriation will be spent. Amended by 2017 Tenn. Acts, ch. 123, s 1, eff. 4/12/2017. Acts 1976, ch. 696, § 1; 1977, ch. 120, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; Acts 1979, ch. 132, § 1; T.C.A., § 5-932; Acts 1984, ch. 820, §§ 1, 3; 1989, ch. 62, § 1; 1992, ch. 545, §§ 1, 2; 1995, ch. 106, § 1; 1999, ch. 38, § 1; 2010 , ch. 740, § 1. ## Nearby sections - [Tenn. Code Ann. § 5-9-101 Miscellaneous purposes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-101.md) - [Tenn. Code Ann. § 5-9-102 State and county fairs](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-102.md) - [Tenn. Code Ann. § 5-9-103 Market houses](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-103.md) - [Tenn. Code Ann. § 5-9-104 Farmers' extension work](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-104.md) - [Tenn. Code Ann. § 5-9-105 Purchases of code](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-105.md) - [Tenn. Code Ann. § 5-9-106 Soil and water conservation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-106.md) - [Tenn. Code Ann. § 5-9-107 Watershed development](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-107.md) - [Tenn. Code Ann. § 5-9-108 Medical services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-108.md) - [Tenn. Code Ann. § 5-9-109 Charitable and civic organizations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-109.md) - [Tenn. Code Ann. § 5-9-110 Animal welfare](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-110.md) - [Tenn. Code Ann. § 5-9-111 Funds for dues of associations composed of or for the benefit of county officeholders](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-111.md) - [Tenn. Code Ann. § 5-9-112 Assistance to low-income elderly residents](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-112.md) - [Tenn. Code Ann. § 5-9-113 Affordable housing and workforce housing](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-113.md) - [Tenn. Code Ann. § 5-9-114 Transition center](https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-114.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T5_C9_S5-9-109. Check the current official text before relying on it. Not legal advice.