# Tennessee IDBs by 501(c) subsection

Retrieved 2026-08-17 from ProPublica Nonprofit Explorer, which republishes
the IRS Business Master File. Reproduce with `files/bin/tn-idb-subsections.py`.

Search: organisations in Tennessee matching "industrial development board" that have
filed a Form 990. This is the population of IDBs the IRS has filings for, not the
population of IDBs that exist.

| EIN | Organisation | City | Subsection | NTEE |
|---|---|---|---|---|
| `621333401` | The Industrial Development Board Of Grainger County Tennessee | Rutledge | **501(c)(3) charitable** | None |
| `581894755` | Industrial Development Board Of Smithville Tn | Smithville | **501(c)(3) charitable** | None |
| `582098755` | Industrial Development Board Of Crockett County Tennessee | Alamo | **501(c)(3) charitable** | W01 |
| `384171308` | Industrial Development Board Of The Gallatin Tn | Gallatin | **501(c)(4) social welfare** | None |
| `202703372` | Industrial Development Board Of Gibson County Tennessee | Trenton | **501(c)(6) business league** | S20 |
| `621248814` | Industrial Development Board | Mc Kenzie | **501(c)(6) business league** | None |
| `621373320` | The Industrial Development Board Of The City Of Trenton Tennessee | Trenton | **501(c)(6) business league** | None |
| `621150835` | The Industrial Development Board Of The County Of Mcminn | Athens | **501(c)(6) business league** | None |

## Distribution

- **501(c)(3) charitable** — 3
- **501(c)(4) social welfare** — 1
- **501(c)(6) business league** — 4

## The finding

Of the 8 Tennessee Industrial Development Boards with IRS filings, exactly one
is classified **501(c)(4)**: the Industrial Development Board of the Gallatin TN,
EIN 38-4171308. Every other one files as a 501(c)(3) or a 501(c)(6).

A 501(c)(4) is a social welfare organisation. A 501(c)(6) is a business league. Neither
is the natural federal posture for a government instrumentality, but the peer group
chose (c)(6) or (c)(3); Gallatin chose the category that holds advocacy groups.

**Scope.** This establishes uniqueness among *filers*. It does not establish the total
number of IDBs chartered in Tennessee -- that figure needs its own source.