Part Definitions

Tenn. Code Ann. § 48-101-401, under Charitable Beneficiaries of Nonprobate Transfers.

Tenn. Code Ann. § 48-101-401

(1) As used in this part:(1) “Beneficiary designation” means the provision in an instrument designating a beneficiary, other than in a will or an instrument creating a trust, and may also mean the instrument itself, including:(A) An account with a designation for payment on death;(B) A security registered in beneficiary form;(C) A pension, profit-sharing, retirement, or other employment-related benefit plan; or(D) Any other non-probate transfer at death;(2) “Charitable organization”:(A) Means:(i) A person that is determined by the internal revenue service to be a tax-exempt organization pursuant to §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A person who is or holds itself out to be:(a) A benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious, or eleemosynary organization;(b) For the benefit of law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; or(c) A person who solicits or obtains contributions solicited from the public for charitable purposes;(B) Includes a chapter, branch, area, office, or similar affiliate or person soliciting contributions within this state for a charitable organization that has its principal place of business outside this state; and(C) Does not include an authorized individual who solicits, by authority of the organization, solely on behalf of a registered or exempt organization or on behalf of an organization excluded from the definition of charitable organization; and(3) “Charitable purpose”:(A) Means:(i) A purpose described in §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A purpose to achieve:(a) A benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other eleemosynary objective; or(b) An objective that benefits law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; and(B) Is not limited to only those purposes for which contributions are tax deductible under §  170 of the Internal Revenue Code (26 U.S.C. § 170).

(1) “Beneficiary designation” means the provision in an instrument designating a beneficiary, other than in a will or an instrument creating a trust, and may also mean the instrument itself, including:(A) An account with a designation for payment on death;(B) A security registered in beneficiary form;(C) A pension, profit-sharing, retirement, or other employment-related benefit plan; or(D) Any other non-probate transfer at death;

(A) An account with a designation for payment on death;

(B) A security registered in beneficiary form;

(C) A pension, profit-sharing, retirement, or other employment-related benefit plan; or

(D) Any other non-probate transfer at death;

(2) “Charitable organization”:(A) Means:(i) A person that is determined by the internal revenue service to be a tax-exempt organization pursuant to §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A person who is or holds itself out to be:(a) A benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious, or eleemosynary organization;(b) For the benefit of law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; or(c) A person who solicits or obtains contributions solicited from the public for charitable purposes;(B) Includes a chapter, branch, area, office, or similar affiliate or person soliciting contributions within this state for a charitable organization that has its principal place of business outside this state; and(C) Does not include an authorized individual who solicits, by authority of the organization, solely on behalf of a registered or exempt organization or on behalf of an organization excluded from the definition of charitable organization; and

(A) Means:(i) A person that is determined by the internal revenue service to be a tax-exempt organization pursuant to §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A person who is or holds itself out to be:(a) A benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious, or eleemosynary organization;(b) For the benefit of law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; or(c) A person who solicits or obtains contributions solicited from the public for charitable purposes;

(i) A person that is determined by the internal revenue service to be a tax-exempt organization pursuant to §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or

(ii) A person who is or holds itself out to be:(a) A benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious, or eleemosynary organization;(b) For the benefit of law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; or(c) A person who solicits or obtains contributions solicited from the public for charitable purposes;

(a) A benevolent, educational, voluntary health, philanthropic, humane, patriotic, religious, or eleemosynary organization;

(b) For the benefit of law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; or

(c) A person who solicits or obtains contributions solicited from the public for charitable purposes;

(B) Includes a chapter, branch, area, office, or similar affiliate or person soliciting contributions within this state for a charitable organization that has its principal place of business outside this state; and

(C) Does not include an authorized individual who solicits, by authority of the organization, solely on behalf of a registered or exempt organization or on behalf of an organization excluded from the definition of charitable organization; and

(3) “Charitable purpose”:(A) Means:(i) A purpose described in §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A purpose to achieve:(a) A benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other eleemosynary objective; or(b) An objective that benefits law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; and(B) Is not limited to only those purposes for which contributions are tax deductible under §  170 of the Internal Revenue Code (26 U.S.C. § 170).

(A) Means:(i) A purpose described in §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or(ii) A purpose to achieve:(a) A benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other eleemosynary objective; or(b) An objective that benefits law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; and

(i) A purpose described in §  501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)); or

(ii) A purpose to achieve:(a) A benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other eleemosynary objective; or(b) An objective that benefits law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; and

(a) A benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other eleemosynary objective; or

(b) An objective that benefits law enforcement personnel, firefighters, veterans, or other persons who protect the public safety; and

(B) Is not limited to only those purposes for which contributions are tax deductible under §  170 of the Internal Revenue Code (26 U.S.C. § 170).