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).