Tennessee Statutes

§ 13-14-202 — Community-based development organization defined

Tennessee·Title 13

A community-based development organization is an organization that:

(1)Is established under the state charter provisions of the Tennessee Code;
(2)Has qualified for tax exempt status under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) );
(3)Has a purpose, stated in the articles of incorporation, to serve low and moderate income people's need for community development and community self-help;
(4)Was not organized and is not controlled by governmental entities or agents; and (5) Was not organized and is not controlled by a for-profit entity or agent.

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Related

§ 501
26 U.S.C. § 501

Legislative History

Acts 1996, ch. 1032, § 2.

Nearby Sections

15
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