Tennessee Code Title 47. Commercial Instruments and Transactions § 47-25-1201

(A) Any department or agency of the federal, state, or local government;

(B) Any charitable, scientific, educational, religious, or other organization qualified under § 501(c)(3) or described in § 170(b)(1)(a) of the Internal Revenue Code of 1954, as amended; and

(C) Any person, firm, corporation, or other entity regularly engaged in a trade, business, or profession, which has either a net worth of one hundred thousand dollars ($100,000) or more or gross receipts from any source of fifty thousand dollars ($50,000) or more during the calendar year in which any contract for invention development services is signed;

(A) An invention;

(B) An idea;

(C) A concept; or

(D) Any combination thereof;

(A) Any department or agency of the federal, state, or local government;

(B) Any charitable, scientific, educational, religious, or other organization qualified under § 501(c)(3) or described in § 170(b)(1)(a) of the Internal Revenue Code of 1954, as amended;

(C) Any person, firm, corporation, association, or other entity whose gross receipts from contracts for invention development services, as defined in subdivision (5), do not exceed ten percent (10%) of its gross receipts from all sources during the fiscal year preceding the year in which any contract for invention development services is signed; or

(D) Any person, firm, corporation, association, or other entity that does not charge a fee for invention development services. For the purposes of this subdivision (4)(D), “fee” includes any payment made by the customer to such entity, including reimbursements for expenditures made or costs incurred by such entity, but does not include any payment made from a portion of the income received by a customer by virtue of invention development services performed by such entity; and