TCA § 3-17-108 — Recordkeeping

Every nonprofit organization subject to the provisions of this chapter and the rules and regulations prescribed by the secretary, shall keep: True and accurate fiscal records including, but not limited to, all income and expenses; and True and accurate records regarding the conduct of any annual event, including records of any documents, information, notices, or applications required to be prepared or filed pursuant to this chapter. Unless otherwise provided, such records shall be retained for a period of at least five (5) years after the event date to which they relate. Upon request and at a reasonable time and place within Tennessee, such records, as well as any other records regarding annual events within this state, shall be made available to the secretary, the state and local government committee of the senate and the state government committee of the house of representatives, the attorney general and reporter, or an appropriate district attorney general for inspection.