Tennessee Code Title 2. Elections § 2-10-502

(a) When a political campaign committee is created to support or oppose a measure, the treasurer of the committee shall file with the registry of election finance an accompanying certification that no preliminary activity was funded by prohibited sources, whether directly or indirectly.

(b) After a political campaign committee is created to support or oppose a measure, the committee shall not knowingly or willfully receive, solicit, or accept contributions or expenditures from a prohibited source, whether directly or indirectly.

(c) A political campaign committee created to support or oppose a measure, and a person who makes an independent expenditure in support of or in opposition to a political campaign committee created to support or oppose a measure, shall keep records of any contribution or expenditure and retain such records for at least two (2) years after the date of the election to which the records refer.