Tennessee Statutes

§ 48-101-805 — Requirements of domestic and foreign LLCs

Tennessee·Title 48

A domestic or foreign nonprofit LLC under this part must:

(1)Be disregarded as an entity for federal income tax purposes; and (2) Have as its sole member a nonprofit corporation, whether foreign or domestic, that is incorporated under or subject to chapters 51-68 of this title and that is exempt from franchise and excise tax as not-for-profit as defined in § 67-4-2004 .

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Legislative History

Acts 2006, ch. 620, § 6.

Nearby Sections

15
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