Tennessee Code Title 4. State Government § 4-41-102

(1) “Board” means the state board for licensing contractors, created by § 62-6-104; and

(2) “Corporation” means a nonprofit corporation, which shall be properly incorporated under the laws of this state and approved by the United States internal revenue service as an organization that is exempt from federal income tax under Section 501(a) of the Internal Revenue Code (26 U.S.C. § 501(a)) by virtue of being an organization described in Section 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)).