Documentation to prove that event proceeds were used for a charitable purpose may include:

1. (1) Cancelled checks which state the purpose of the payment and which are endorsed by and identify the payee shall be one form of acceptable documentation;
2. (2) Signed and attested board minutes;
3. (3) A copy of the organization’s balance sheets and monthly statements should be provided to substantiate that funds have been earmarked.

Authority: T.C.A. §§ 3-17-104(a)(19), 3-17-106(c)(2), and 3-17-115(a). Administrative History: Original rule filed October 7, 2005; effective February 28, 2006. Amendment filed January 14, 2009; effective May 29, 2009. Emergency rule filed August 8, 2014; effective through February 4, 2015. Emergency rule expired effective February 5, 2015, and the rule reverted to its previous status. Repeal and new rule filed June 9, 2015; effective September 7, 2015.