2023 Tennessee Code › Title 3 - LEGISLATURE (§§ 3-1-101 — 3-18-111) › Chapter 17 - TENNESSEE NONPROFIT GAMING LAW (§§ 3-17-101 — 3-17-116) › Section 3-17-102 - Chapter definitions

As used in this chapter, unless the context otherwise requires:
(1)
"Annual event" means an event:
(A)
Authorized by two-thirds (2/3) vote of all members elected to each house of the general assembly;
(B)
Operated for the benefit of a nonprofit organization located in Tennessee;
(C)
Conducted with a single type of lottery game;
(D)
Conducted on an event date; and
(E)
Conducted at a location within a county where the organization maintains a physical presence or in a county that is contiguous to a county where the organization maintains a physical presence;
(2)
"Annual event application" means the application made to the secretary of state to operate an annual event;
(3)
"Event date" means the day of an annual event. For the purposes of this subdivision (3), "day" means a twenty-four-hour period beginning at twelve o'clock (12:00) midnight and ending at eleven fifty-nine post meridiem (11:59 p.m.);
(4)
"Financial accounting" means a report of funds collected and expended for the annual event that is filed after completion of an annual event;
(5)
"Nonprofit organization" means:
(A)
A 501(c)(3) organization that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code (
26 U.S.C. § 501(a)
), as an organization described in § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
), and, for the limited purposes of this chapter:
(i)
Has been in continuous and active existence in this state for three (3) years immediately preceding the event date listed in an annual event application as an organization exempt from federal income taxation under § 501(a) of the Internal Revenue Code as an organization described in § 501(c)(3) of the Internal Revenue Code;
(ii)
Has been in continuous and active existence in this state for three (3) years immediately preceding the event date listed in an annual event application as an organization exempt from federal income taxation under § 501(a) of the Internal Revenue Code as an organization described in any subdivision of § 501(c) of the Internal Revenue Code, but, prior to submission of an annual event application, has received exemption from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code;
(iii)
Has been conducting a fishing event for the benefit of youth for at least ten (10) successive years in the county in which it applies to hold an annual event, but, prior to submission of an annual event application, has received exemption from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code;
(iv)
Has been operating for at least three (3) years in this state as part of an organization exempt from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code, but, prior to submission of an annual event application, has received separate exemption from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code;
(v)
Has been in continuous and active existence in Tennessee for three (3) years immediately preceding the event date listed in an annual event application as an organization described in § 501(c)(3) of the Internal Revenue Code, and has merged with an organization that had been in continuous and active existence in Tennessee for at least three (3) years as an organization described in § 501(c)(3) of the Internal Revenue Code;
(vi)
Is a school foundation organized pursuant to §
49-2-612
and, prior to submission of an annual event application, has received exemption from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code. No more than one (1) school foundation per public school per annual event period shall qualify as a 501(c)(3) organization pursuant to this subdivision (5)(A)(vi);
(vii)
Has been in continuous and active existence in this state for three (3) years immediately preceding the event date listed in an annual event application as an organization exempt from federal income taxation under § 501(a) of the Internal Revenue Code as an organization described in § 501(c)(3) of the Internal Revenue Code and is a dues paying member of a separate organization described in § 501(c)(3) of the Internal Revenue Code which has been in continuous and active existence in this state for ten (10) years preceding the event date listed in an annual event application;
(viii)
Has been in continuous and active existence in this state as a volunteer fire department for at least ten (10) years immediately preceding the event date listed in an annual event application, but, prior to submission of an annual event application, has received exemption from federal taxation as an organization described in § 501(c)(3) of the Internal Revenue Code for two (2) continuous years preceding the event date; or
(ix)
[Repealed effective July 1, 2026.]
Is a foundation, connected to a chamber of commerce that has been in continuous and active existence in this state for at least ten (10) successive years in the county in which the foundation applies to hold an annual event; and
(B)
A 501(c)(19) organization that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code (
26 U.S.C. § 501(a)
), as an organization described in § 501(c)(19) of the Internal Revenue Code (
26 U.S.C. § 501(c)(19)
) and, for the limited purposes of this chapter:
(i)
Has been in continuous and active existence in this state for three (3) years immediately preceding the event date listed in an annual event application as an organization exempt from federal income taxation under § 501(a) of the Internal Revenue Code as an organization described in § 501(c)(19) of the Internal Revenue Code; or
(ii)
Has been operating for at least three (3) years in this state as part of an organization exempt from federal taxation as an organization described in § 501(c)(19) of the Internal Revenue Code, but, prior to submission of an annual event application, has received separate exemption from federal taxation as an organization described in § 501(c)(19) of the Internal Revenue Code;
(6)
"Person" means any individual, organization, trust, foundation, group, association, partnership, limited liability company, corporation, society, or any combination of them, or any other entity;
(7)
"Secretary" means the secretary of state or the secretary of state's authorized representative; and
(8)
(A)
"Type of lottery game" means a game of chance played by a person eighteen (18) years of age or older, including bingo, raffles, reverse raffles, cakewalks and cakewheels, but expressly prohibiting pulltabs, punchboards, instant bingo, video lottery, instant and online lottery games of a type operated by the Tennessee education lottery corporation, keno and games of chance associated with casinos including, but not limited to, slot machines, roulette wheels, and the like;
(i)
For the purpose of this subdivision (8), "bingo" means a specific game of chance in which participants use cards or paper sheets divided into horizontal and vertical spaces, each of which is designated by a letter and a number, and prizes are awarded on the basis of the letters and numbers on the card conforming to a predetermined and preannounced configuration of letters and numbers selected at random;
(ii)
For the purpose of this subdivision (8), "cakewalks" and "cakewheels" mean a game of chance in which a participant is required to make a wager to select, or to receive, a prize with the winner determined by random selection through walking to music, colored space, a spinning wheel, drawing or any combination thereof;
(iii)
For the purpose of this subdivision (8), "raffles" and "reverse raffles" mean a game of chance in which a participant is required to purchase a ticket, share, chance or similar record for a chance to win a prize, with the winner to be determined by random drawing;
(iv)
For the purpose of this subdivision (8), "video lottery" means a lottery that allows a game to be played utilizing an electronic computer and an interactive terminal device, equipped with a video screen and keys, a keyboard or other equipment allowing input by an individual player, into which the player inserts coins or currency as consideration in order for play to be available, and through which terminal device, the player may receive free games or a voucher that can be redeemed for a cash or non-cash prize, or nothing, determined wholly or predominantly by chance;
(B)
Any type of lottery game not expressly authorized in this subdivision (8) is prohibited.
Amended by 2023 Tenn. Acts, ch. 141, s 1, eff. 4/10/2023.
Amended by 2022 Tenn. Acts, ch. 888, s 1, eff. 4/14/2022.
Amended by 2021 Tenn. Acts, ch. 473, s 1, eff. 7/1/2021.
Amended by 2020 Tenn. Acts, ch. 517, s 3, eff. 2/27/2020.
Amended by 2017 Tenn. Acts, ch. 224, s 1, eff. 4/28/2017.
Amended by 2015 Tenn. Acts, ch. 134, Secs.s 2, s 3eff. 4/14/2015.
Acts 2004, ch. 476, §2; 2008 , ch. 997, §1; 2009 , ch. 177, §1; 2010 , ch. 656, §1; 2012 , ch. 747, § 2.