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Charitable Institution Defined

Tennessee Code Annotated
Tennessee Attorney General Opinions
Reference Number: CTAS-1541

As used in T.C.A. 67-5-212, "charitable institution" includes any nonprofit organization or association devoting its efforts and property, or any portion thereof, exclusively to the improvement of human rights and/or conditions in the community.1

A long, nonexclusive statutory list of organizations and institutions which may qualify for property tax exemption include nonprofit organizations chartered by the United States Congress;2labor organizations;3nonprofit artificial breeding associations;4fraternal organizations exempted from the payment of federal income taxes;5nonprofit county fair associations;6property containing a residential dwelling located in a community park that meets certain conditions;7property upon which a caretaker's residence is located that meets certain conditions;8property owned by a public radio station meeting certain conditions;9property owned by a public television station;10and property owned by a religious or charitable institution that is used by the institution for a thrift shop, provided certain conditions are met.11

     1T.C.A. § 67-5-212(c).  See Downtown Hosp. Ass'n v. State Board of Equalization, 760 S.W.2d 954 (Tenn.Ct.App. 1988) (under T.C.A. § 67-5-212, any nonprofit organization or association which devotes its efforts to improvement of conditions in the community is a charitable institution and exempted from property taxation).

     2T.C.A. § 67-5-212(d).

     3T.C.A. § 67-5-212(e).

     4T.C.A. § 67-5-212(f).

     5T.C.A. § 67-5-212(h).

     6T.C.A. § 67-5-212(i).

     7T.C.A. § 67-5-212(j).

     8T.C.A. § 67-5-212(k).

     9T.C.A. § 67-5-212(l).

     10T.C.A. § 67-5-212(m).

     11T.C.A. § 67-5-212(n).