Tenn. Comp. R. & Regs. 1320-05-01-.119 - EXEMPT EVENTS

Organizations qualified as exempt from federal taxes under 26 U.S.C. §501(c) or that are listed in Major Group 86 of the Standard Industrial Classification Manual of 1972, as amended, which wish to obtain a prior advisory ruling on the events exempt status may provide the Department with information relating to where and when the event will be held and details concerning the conducting, producing and promoting of the event. This information should be supplied in letter form at least thirty (30) days prior to the event. A copy of the organization's 26 U.S.C. §501(c) determination or other proper evidence of the organization's exempt status should also be submitted.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.119

Original rule filed May 18, 1984; effective June 17, 1984. Amendment filed June 1, 1988; effective September 28, 1988.

Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330 and 67-6-402.