Tennessee Code Title 49. Education § 49-7-108

(a) The county legislative body of any county or the governing body of any city of this state may contract with and make donations or contributions to any public or tax-supported college, university or other public institution of higher education, or any nonprofit general welfare private corporation established for the specific purpose of promoting and supporting literary, scientific, educational, scholarship, research, charitable and developmental purposes and objects at or under the supervision, authority and direction of the college, university or other public institution of higher education, whereby the college, university or other public institution may provide programs of study and research that will be a benefit to the counties and municipalities and surrounding territory.

(b) The county legislative body of any county or the governing body of any city may levy taxes that are necessary to provide for the payments, donations or contributions.