What does the Tennessee Attorney General think about coroprations’ obligation to file reports for independent expenditures?  Opinion 10-39 addresses that question and concludes:

In summary, it is the opinion of this Office that current Tennessee law does not require corporations making independent expenditures for the nomination or election of any person to state or local political office to file statements disclosing such expenditures under the Campaign Financial Disclosure Act. The Supreme Court‟s opinion in Citizens United holds that legislation requiring such disclosure by corporations would not violate the First Amendment.