Tenn. Code Ann. § 11-4-603

The division is authorized to establish a state reforestation incentive program. The purpose of the program is to encourage the reforestation of suitable open lands, cutover, or other nonstocked or understocked forests, and severely eroding areas. Program funds will be made available to eligible landowners on a matching cost share basis. The division is hereby authorized to receive funding in the form of voluntary contributions from organizations, industry, individuals, institutions, corporations, and other private, nongovernmental bodies to be placed in the state reforestation incentive fund for use by the division in providing matching funds for purposes of implementing this section.