Tenn. Code Ann. § 49-11-608

The department is empowered to receive gifts and donations from either public or private sources, as may be offered unconditionally or under conditions related to vocational rehabilitation of persons disabled in industry or otherwise that are proper and consistent with this part. All the moneys received as gifts or donations shall be deposited with the state treasurer and shall constitute a permanent fund to be called a special fund for vocational rehabilitation of disabled persons, to be used by the department to defray the expenses of vocational rehabilitation in special cases, including the payment of necessary expenses of persons undergoing training. A full report of gifts and donations offered and accepted, together with the names of the donors and the respective amounts contributed by each, and all disbursements therefrom shall be submitted annually to the governor.