Tennessee Charitable Gaming Implementation Law

§§ 3-17-101 to -116) carves out one narrow exception: a single annual gaming event for nonprofits the state has vetted. To qualify, an organization needs IRS documentation of 501(c)(3) or 501(c)(19) status and, generally, three continuous years of active existence in Tennessee (the law lists limited statutory exceptions to the three-year rule). The application goes to the Secretary of State's Division of Charitable Solicitations and Gaming through the TNCaB online filing system during the July 1-January 31 application window, with a non-refundable $50 initial fee.

Approval isn't administrative alone -- the Secretary compiles an omnibus list of qualifying applicants and transmits it to the House and Senate clerks, and the event isn't authorized until two-thirds of both chambers of the General Assembly vote to approve it. Once cleared, the organization can sell tickets starting 120 days before the event date, which must fall within the July 1-June 30 event period and within a county where the group has a physical presence (or a county contiguous to one). Only raffles, reverse raffles, cakewalks, cake wheels, and bingo are authorized; pull-tabs, punchboards, video lottery terminals, keno, and casino-style games (slots, roulette) are not.

§ 3-17-106(a)(1) and pay a remaining fee on a sliding scale tied to gross revenue -- $100 up to $5,000, rising to $550 for events grossing over $20,001. § 3-17-103(a)(1)(A)(ii): organizations that missed the January 31 deadline for the 2026-27 event period got a second, five-calendar-day window to file after the act took effect, with the Secretary required to transmit a supplemental omnibus list to both legislative clerks within ten days.

Running a raffle, bingo game, or other lottery-style fundraiser without an approved application and General Assembly authorization is illegal gambling under Tennessee law and exposes organizers to criminal prosecution, not just a fine. Selling tickets to a barred purchaser -- a board member, officer, employee, immediate family member of either, a sitting legislator, the Secretary of State or staff, or an event vendor -- voids the exemption. Missing the 90-day post-event financial accounting or the sliding-scale fee under § 3-17-106(a)(1) jeopardizes approval for future years.