Tennessee Statutes
§ 11-3-202 — Part definitions
Tennessee·Title 11
As used in this part, unless the context otherwise requires:
(1)"Citizen support organization" means an organization which:
(A)Is organized as a nonprofit corporation, or is otherwise qualified to do business in Tennessee as a nonprofit corporation, pursuant to title 48, chapter 51;
(B)Is exempt from payment of federal income taxes pursuant to § 501(c) of the Internal Revenue Code of 1986 ( 26 U.S.C. § 501(c) ), as it may be amended;
(C)Is incorporated for purposes which are consistent with the goals, objectives, programs, responsibilities and functions of the state park system as provided in title 11, as determined by the commissioner; and (D) Provides equal opportunities and membership to all persons regardless of race, color, national origin, sex, religion, age, disability or other
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Related
§ 501
26 U.S.C. § 501
Legislative History
Acts 1993, ch. 40, § 2; 2011 , ch. 47, § 6.