Tenn. Code Ann. § 71-3-1004: Matching funds

(a) The temporary assistance for needy families (TANF), or successor program, recipients who are not employed will not be eligible to receive matching fund donations into their individual development accounts (IDAs).

(b) For those TANF program, or successor program, recipients who secure employment while participating in this project, their IDAs may begin to be matched immediately.

(c) Matching funds may be secured from public and private funds.

(d) For the purposes of this part, public funds utilized to provide such matching funds shall not include state funds.