(a) Every nonprofit organization subject to the provisions of this chapter and the rules and regulations prescribed by the secretary, shall keep:

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Terms Used In Tennessee Code 3-17-108

  • Annual event: means an event:
    (A) Authorized by two-thirds (2/3) vote of all members elected to each house of the general assembly. See Tennessee Code 3-17-102
  • Event date: means the day of an annual event. See Tennessee Code 3-17-102
  • Nonprofit organization: means :
    (A) A 501(c)(3) organization that is exempt from federal income taxation under §. See Tennessee Code 3-17-102
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Secretary: means the secretary of state or the secretary of state's authorized representative. See Tennessee Code 3-17-102
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(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.
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