Tennessee Code Title 47. Commercial Instruments and Transactions § 47-18-5804

(1) A person organized under § 501(c) or § 501(q) of the Internal Revenue Code (26 U.S.C. § 501);

(2) Judicial officers, including an individual acting under the direction of a court;

(3) Banks and the employees of banks;

(4) Attorneys licensed to practice law in this state who provide debt resolution services within an attorney-client relationship;

(5) Creditors or the employees of creditors who negotiate debt resolutions with consumers or with licensees acting on behalf of consumers;

(6) Assignees for the benefit of creditors;

(7) Officers or employees of the United States or any state who perform debt resolution services on behalf of the federal government, a state, a municipality, or a state agency, and who receive compensation solely from the governmental entity;

(8) Certified public accountants licensed in this state who provide debt resolution services within an accountant-client relationship;

(9) Dedicated account service providers that do not otherwise provide debt resolution services for consumers;  and

(10) Persons, to the extent that the person provides or agrees to provide debt resolution services to an individual who the person has no reason to know resides in this state at the time the person agrees to provide the services.

(1) A licensee's employees;  and

(2) A person who: