Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-14-314

Institutions and organizations that have received a determination of exemption from the internal revenue service under 26 U.S.C. § 501(c)(19) of the Internal Revenue Code, and that are currently operating under such exemption shall be exempt from the payment of the permit fees required for a public swimming pool. The exemption is expressly limited to the payment of fees and does not exempt these organizations from any other provisions of this part.