Tennessee Code Title 49. Education § 49-1-1303

(a) The department of education shall certify and submit to the secretary of the treasury of the United States and publish on the department's website a list of scholarship granting organizations that meet the requirements of § 25F of the Internal Revenue Code (26 U.S.C. § 25F) and are located in this state.  As part of the submission, the department shall certify its authority to submit the list on behalf of the state and comply with any other requirements of 26 U.S.C. § 25F, its associated regulations, or other applicable guidance issued by the secretary of the treasury of the United States.

(b) The department may establish rules governing the process and documentation necessary for an entity to qualify to be included as a scholarship granting organization on the list produced and submitted by the department pursuant to subsection (a) and in accordance with 26 U.S.C. § 25F, its associated regulations, or other applicable guidance issued by the secretary of the treasury of the United States.  Rules must be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.

(c) The department may enter into an agreement with other state departments and agencies, including the department of revenue, to meet the requirements of this section.