2023 Tennessee Code › Title 48 - CORPORATIONS AND ASSOCIATIONS (§§ 48-1-101 — 48-250-115) › NONPROFIT CORPORATIONS (§§ 48-51-101 — 48-69-123) › Chapter 66 - RECORDS AND REPORTS (§§ 48-66-101 — 48-66-203) › Part 2 - REPORTS (§§ 48-66-201 — 48-66-203) › Section 48-66-203 - Annual report for secretary of state

(a)
Each domestic corporation, and each foreign corporation authorized to transact business in this state, shall deliver to the secretary of state an annual report that sets forth:
(1)
The name of the corporation and the state or country under whose law it is incorporated;
(2)
The street address, including the zip code, of its registered office, the county in which the office is located, and the name of its registered agent at that office in this state;
(3)
The street address, including the zip code, of its principal office (and a mailing address such as a post office box if the United States Postal Service does not deliver to the principal office);
(4)
The names and business addresses, including the zip code, of its directors and principal officers; provided, that corporations which are exempt from the payment of income tax under § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
) and are currently operating shall not be required to comply with this subdivision (a)(4);
(5)
If a domestic corporation, a statement that the corporation is a public benefit corporation or a mutual benefit corporation;
(6)
If a foreign corporation, a statement whether the corporation, if it had been incorporated in this state, would be a public benefit or mutual benefit corporation;
(7)
If a domestic religious corporation, a statement to that effect; and
(8)
The federal employer identification number (FEIN) of the corporation, or its corporation control number as assigned by the secretary of state.
(b)
The information in the annual report shall be current as of the date the annual report is executed on behalf of the corporation. An annual report of a domestic corporation that sets forth a change of the principal office of the domestic corporation shall be deemed to be an amendment to the charter of the domestic corporation, and the domestic corporation shall not be required to take any further action to amend the charter of the domestic corporation under chapter 60 of this title with respect to such amendment. An annual report of a foreign corporation that sets forth a change of the principal executive office of the foreign corporation shall be deemed to be an amendment to the certificate of authority of the foreign corporation, and the foreign corporation shall not be required to take any further action to amend the certificate of authority of the foreign corporation under §
48-65-104
with respect to such amendment. An annual report of a domestic or foreign corporation that sets forth a change of the registered office or registered agent of the domestic or foreign corporation shall be deemed to be a statement of change for purposes of §§
48-55-102
and
48-65-108
, respectively, and the domestic or foreign corporation shall not be required to take any further action under §§
48-55-102
and
48-65-108
, respectively, with respect to such change.
(c)
Every corporation shall file the annual report with the secretary of state on or before the first day of the fourth month following the close of the corporation's fiscal year, or upon a date set by rule by the secretary of state, if a domestic corporation or a foreign corporation.
(d)
The secretary of state shall make a report to the commissioner of revenue, by the fifteenth day of each month, of any and all new corporations that have been licensed or authorized to operate in the state during the preceding month, giving the name and address of each new corporation, foreign or domestic.
(e)
The secretary of state shall furnish the commissioner of revenue, by the fifteenth day of each month, a list of all corporations that have surrendered their charters, have had their charters revoked, or have ceased to do business in the state during the preceding month.
Amended by 2020 Tenn. Acts, ch. 719, s 11, eff. 6/22/2020.
Amended by 2014 Tenn. Acts, ch. 899, Secs.s 90, s 91 eff. 1/1/2015.
Amended by 2014 Tenn. Acts, ch. 899, s 89, eff. 1/1/2015.
Acts 1987, ch. 242, § 16.22; 1989, ch. 445, §§ 24, 25; 1990, ch. 848, §§ 3-5; 1991, ch. 188, § 14.