Tennessee § 43-38-118 Required records and information

Tennessee Statutes

§ 43-38-118 — Required records and information

Tennessee § 43-38-118

Title43

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Bluebook

Tenn. Code Ann. § 43-38-118 (2026).

Text

A cooperative shall keep at its principal executive office, or at another place or places within the United States determined by the board:

(1)A current list of the full names and last-known business, residence or mailing addresses of the chief manager, secretary and each member and governor;

(2)A current list of the full name and last-known business, residence, or mailing address of each assignee of financial rights and a description of the rights assigned;

(3)A copy of the articles and all amendments to the articles;

(4)Copies of the currently effective bylaws and any agreements concerning classes or series of membership interests;

(5)Copies of the cooperative's federal, state, and local income tax returns and reports, if any, for the three (3) most recent years;

(6)Financial state

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A cooperative shall keep at its principal executive office, or at another place or places within the United States determined by the board: (1) A current list of the full names and last-known business, residence or mailing addresses of the chief manager, secretary and each member and governor; (2) A current list of the full name and last-known business, residence, or mailing address of each assignee of financial rights and a description of the rights assigned; (3) A copy of the articles and all amendments to the articles; (4) Copies of the currently effective bylaws and any agreements concerning classes or series of membership interests; (5) Copies of the cooperative's federal, state, and local income tax returns and reports, if any, for the three (3) most recent years; (6) Financial statements required by § 43-38-119 and accounting records of the cooperative; (7) Records of all proceedings of members, if any; (8) Any written consents obtained from members under this chapter; (9) Records of all proceedings of the board of directors for the last three (3) years; (10) A statement of all contributions accepted under § 43-38-501 , the identity of the contribution and the agreed value of the contribution; (11) A copy of all contribution agreements and contribution allowance agreements; and (12) A copy of the cooperative's most recent annual report delivered to the secretary of state under § 43-38-120 .