Tenn. Code Ann. § 49-3-2001

The general assembly finds that the Tennessee Intercollegiate State Legislature Foundation, a 501(c)(3) corporation, serves and benefits this state and the students of its private and public colleges and universities by conducting educational programs on the legislative process and current public issues for college students, by providing them with opportunities for leadership in debate and discussion of such issues and by publishing research on public issues; and further, that the organization is directly related to the functions of government.