71-6-204 - Incorporation, taxation and reporting prerequisites for receiving funds.

71-6-204. Incorporation, taxation and reporting prerequisites for receiving funds.

To receive funds under this part, organizations shall:

     (1)  Be incorporated as a not-for-profit corporation, and be tax-exempt under § 501 of the Internal Revenue Code; and

     (2)  Comply with §§ 37-1-403 and 37-1-605 by reporting cases of suspected child abuse or neglect or child sexual abuse to the department of children's services and comply with § 71-6-103 by reporting suspected cases of adult abuse, sexual abuse, neglect or exploitation to the department of human services.

[Acts 1984, ch. 930, § 4; T.C.A., § 14-33-104; Acts 1996, ch. 1079, § 183.]