Tenn. Code Ann. § 49-3-402

The general assembly recognizes the inherent value of education and encourages its support. Through this part, the general assembly recognizes, as did our forefathers, that knowledge, learning and virtue are essential to the preservation of our institutions of government, and the diffusion of the opportunities and advantages of education should be paramount in our concerns. To that end, the general assembly declares its support for public education through the trust fund established by this part by establishing a mechanism for the encouragement and acceptance of voluntary contributions for public education.