How to start a nonprofit in Texas
To start a nonprofit in Texas you file the articles of incorporation with the Texas Secretary of State, Business and Public Filings Division, meet Texas’s minimum number of directors, and keep a registered agent in the state. Each step below carries the form, the fee and the deadline, cited to Texas’s own agencies.
88 facts · 82 source verified · 6 in progress · 88 official sources
On this page
- How to start a nonprofit in Texas
- Start Here
- Compact Operational Reference
- Start and Formation
- Governance and Internal Records
- Corporate Reporting and Maintenance
- Foreign Qualification and Closure
- Franchise Tax
- Sales, Use, and Hotel Tax
- Property Tax
- Charity Oversight and Special Solicitation
- Raffles and Bingo
- Employment
- Licensing and Alcohol Events
- Lobbying, Campaign Finance, and Final Closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Texas specifics included.
How to start a nonprofit in Texas
- Pick the entity type: Use a Texas nonprofit corporation under the Texas Nonprofit Corporation Law; federal §501(c)(3) recognition is separate
- File the articles: File Form 202 with the required nonprofit certificate contents and pay $25
- Name the board: Maintain at least three natural-person directors when the corporation is board-managed
- Appoint the officers: Appoint a president and secretary and do not have the same person hold both offices except for the statutory church exception
- Keep a registered agent: Continuously maintain a consenting Texas registered agent and physical registered office
- File the initial report: Do not publish an unqualified claim that Texas has no initial nonprofit corporate report; no separate post-formation initial report was affirmatively confirmed
- Claim the state tax exemption: Apply for Texas franchise-tax exemption; nonprofit incorporation does not create Comptroller exemption automatically
Start Here
These are the state's highest-priority nonprofit compliance decision points, in the order an organization normally meets them. Not every item applies to every Texas nonprofit. Whether one applies depends on the organization's activities, its tax position, whether it employs anyone, whether it owns property, whether it runs a regulated activity or event, whether it operates across state lines, and whether it is winding down. Check each entry's applicability line and its verification status before acting on it. Three separations are worth knowing before everything else. Forming the Texas corporation is not the same act as obtaining federal §501(c)(3) recognition, and neither one creates a Texas tax exemption. Form 802 is requested by the Secretary of State rather than filed on a yearly calendar, so it is not an annual report. And the sales tax exemption on what the organization buys says nothing about the sales tax it may owe on what it sells.
- Use a Texas nonprofit corporation under the Texas Nonprofit Corporation Law; federal §501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Texas nonprofit corporation and intending to seek or maintain federal §501(c)(3) recognition.
- File Form 202 with the required nonprofit certificate contents and pay $25 Applies to: A new domestic Texas nonprofit corporation.
- Continuously maintain a consenting Texas registered agent and physical registered office Applies to: Domestic Texas nonprofit corporations and registered foreign nonprofits.
- File Form 802 only when the Secretary of State requests it; Texas nonprofit Form 802 is not an annual or biennial report Applies to: Domestic Texas nonprofit corporations and registered foreign nonprofits when the Secretary of State sends the statutory request.
- File the nonprofit Certificate of Termination and pay $5 after winding up; the SOS filing does not close every account Applies to: A domestic Texas nonprofit completing voluntary termination.
- Apply for Texas franchise-tax exemption; nonprofit incorporation does not create Comptroller exemption automatically Applies to: Texas nonprofit corporations seeking Texas franchise-tax exemption, including organizations with federal §501(c)(3) recognition.
- Apply for Texas sales/use-tax exemption before making exempt nonprofit purchases Applies to: A nonprofit seeking Texas sales/use-tax exemption for qualifying purchases.
- Register for a Texas sales-tax permit and collect/remit tax when the nonprofit makes taxable sales unless a specific exemption applies Applies to: A nonprofit selling taxable goods or taxable services in Texas.
- Meet Texas Tax Code §11.18 ownership, organizational, and qualifying-use requirements for charitable property-tax exemption Applies to: A qualifying charitable organization owning Texas property and seeking local ad valorem tax exemption.
- Most ordinary Texas charities are not required to obtain a general statewide charity registration, but special solicitation regimes remain separate Applies to: Ordinary charities soliciting in Texas that do not fall within a special registration statute.
- Register for Texas unemployment tax when a §501(c)(3) nonprofit employs four or more workers in 20 different weeks Applies to: A §501(c)(3) nonprofit employer that meets Texas unemployment coverage conditions.
- Report new and rehired employees to the Texas New Hire Reporting Program within 20 calendar days Applies to: Texas nonprofit employers hiring or rehiring employees.
- Texas private nonprofit employers generally may choose whether to subscribe to workers' compensation, while governmental employers must provide coverage Applies to: Texas nonprofit employers, distinguishing private from governmental entities and contract/program exceptions.
- Texas has no universal statewide general business license, but nonprofits still must obtain activity-specific and local approvals that apply Applies to: Ordinary Texas nonprofits evaluating baseline business licensing.
- Close Texas corporate, tax, employer, solicitation, gaming, alcohol, advocacy, and local accounts separately when ending operations Applies to: A Texas nonprofit ending operations or a foreign nonprofit ending Texas activities.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all fifteen primary decision points; these twelve rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full deadline and fee wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and on sources that are active, which is why several things you might expect are absent. The bingo fee schedule, the bingo temporary-occasion quota, the charity audit threshold and the online raffle transaction methods all remain VERIFICATION IN PROGRESS, so none of them gets a row.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Formation. A new domestic Texas nonprofit corporation.File Form 202 with the required nonprofit certificate contents and pay $25 | $25 | Before corporate existence | Form 202 (Texas Secretary of State) |
| Registered agent. Every Texas nonprofit corporation.Continuously maintain a consenting Texas registered agent and physical registered office | Optional filed consent $5 | Continuous | Form 401-A (Texas Secretary of State) |
| SOS periodic report. File Form 802 only when requested.File Form 802 only when the Secretary of State requests it; Texas nonprofit Form 802 is not an annual or biennial report | $5 | Notice-based; max request once/4 years | Form 802 (Texas Secretary of State) |
| Franchise exemption. Apply for Comptroller exemption.Apply for Texas franchise-tax exemption; nonprofit incorporation does not create Comptroller exemption automatically | No application fee identified | Before relying on exemption | AP-204 (Texas Comptroller) |
| 2026 franchise threshold. If still taxable, apply 2026 reporting rules.Keep the 2026 $2,650,000 no-tax-due threshold separate from nonprofit exemption and continue required information reporting for nonexempt taxable entities | ≤ $2,650,000 no-tax-due threshold | May 15 | Franchise Tax Webfile (Texas Comptroller) |
| Exempt purchases. Obtain exemption and use Form 01-339.Apply for Texas sales/use-tax exemption before making exempt nonprofit purchases | No certificate fee | Before exempt purchase claim | Form 01-339 (Texas Comptroller) |
| Taxable sales. Get sales-tax permit and collect and remit.Register for a Texas sales-tax permit and collect/remit tax when the nonprofit makes taxable sales unless a specific exemption applies | Permit no fee | Before taxable sales | Texas Sales Tax Permit (Texas Comptroller) |
| Property exemption. File Form 50-115 locally.File Form 50-115 with the local appraisal district generally between January 1 and April 30 | No statewide fee identified | Generally Jan 1 to Apr 30 | Form 50-115 (County appraisal district) |
| Charity registration baseline. Confirm no special solicitation regime applies.Most ordinary Texas charities are not required to obtain a general statewide charity registration, but special solicitation regimes remain separate | No general filing for most charities | Before relying on baseline | No general registration form (Texas Attorney General) |
| Unemployment tax. Register after nonprofit coverage trigger.Register for Texas unemployment tax when a §501(c)(3) nonprofit employs four or more workers in 20 different weeks | ≥4 employees in 20 weeks | Within 10 days after liability | TWC Unemployment Tax Services (Texas Workforce Commission) |
| Temporary alcohol event. Obtain NT permit.Obtain the TABC Nonprofit Entity Temporary Event Permit before serving/selling alcohol at a qualifying nonprofit event | $50/day | At least 10 business days before event | Nonprofit Entity Temporary Event Permit (Texas Alcoholic Beverage Commission) |
| Termination. File Certificate of Termination after winding up.File the nonprofit Certificate of Termination and pay $5 after winding up; the SOS filing does not close every account | $5 | After winding up | Form 652 (Texas Secretary of State) |
Start and Formation
Choosing the Texas entity, filing the certificate of formation and putting a registered agent in place. Forming the Texas corporation is a separate act from obtaining federal §501(c)(3) recognition, and neither one grants a Texas tax exemption.
Texas law uses the nonprofit corporation form under Business Organizations Code Chapter 22. State incorporation does not itself grant federal §501(c)(3) recognition, Comptroller tax exemption, charitable-solicitation status, sales-tax exemption, or property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the Texas entity, then complete each separate federal, state, or local exemption/registration that applies.
- Official form or portal
- Form 202; IRS exemption application as applicable
Applies to: Organizations forming an ordinary Texas nonprofit corporation and intending to seek or maintain federal §501(c)(3) recognition.
- Special-purpose entities and unincorporated nonprofit associations use different legal structures.
- Treating incorporation as a blanket exemption can cause incorrect tax claims, unregistered activity, or rejected exemption applications.
- Louisiana nonprofit corporation type required
- Oregon nonprofit corporation type required
Last verified: 2026-08-10
Official sources: Texas Legislature and 4 more
View official sources (5)
File a Certificate of Formation — Nonprofit Corporation. The certificate must supply the statutory formation information, including name, registered agent/office, management structure, mailing address, organizer information, and any required member/nonmember statement. The SOS template is minimum statutory language and may need supplemental §501(c)(3)-compatible provisions.
- Deadline
- Before relying on Texas corporate existence; any delayed effective date must stay within the statutory filing window.
- Fee
- $25; credit-card payments are subject to the SOS convenience charge disclosed by the filing system/instructions.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- One time
- How to comply
- File electronically through a current SOS business-filing channel or submit the signed paper filing as allowed by current SOS instructions.
- Official form or portal
- Form 202 — Certificate of Formation — Nonprofit Corporation
Applies to: A new domestic Texas nonprofit corporation.
- Form 202 is not a tax-exemption determination and may not contain all clauses required by the IRS or Comptroller.
- No Texas nonprofit corporation is created until the filing becomes effective; deficient filings can be rejected.
- Louisiana articles of incorporation required
- New Mexico articles of incorporation required
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
The legal name must satisfy Texas entity-name rules. A reservation is optional. A corporation that conducts business under an assumed name must use the current Secretary of State assumed-name process.
- Deadline
- Name compliance at formation; optional reservation before formation; assumed-name filing before or while using the assumed name as required by Chapter 71.
- Fee
- Name reservation $40; assumed-name certificate $25.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use Form 501 for reservation when useful and Form 503 for an assumed name; use current SOS filing channels.
- Official form or portal
- Form 501; Form 503
Applies to: Texas nonprofit corporations choosing, reserving, or using entity names.
- Name reservation or assumed-name filing does not create trademark rights.
- An unavailable name can cause rejection; failure to comply with assumed-name law can create statutory consequences and inaccurate public records.
Last verified: 2026-08-10
Official sources: Texas Legislature and 4 more
View official sources (5)
At least one organizer signs the certificate; an organizer may be an adult individual or legal entity and need not reside in Texas. The certificate includes the initial mailing address and the management information required by the chosen board- or member-managed structure.
- Deadline
- At formation.
- Fee
- Included in the $25 formation filing fee.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- One time
- How to comply
- Complete the organizer, mailing-address, management, signature, and effectiveness portions of Form 202.
- Official form or portal
- Form 202
Applies to: New domestic Texas nonprofit corporations.
- Formation information filed with the Secretary of State is a public record; member-managed status must be stated expressly.
- Omissions or inconsistent management/effectiveness provisions can cause rejection or create governance uncertainty.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Maintain a qualifying registered agent and registered office in Texas continuously. The agent must consent to serve; the nonprofit cannot be its own registered agent. The registered office must be a Texas location meeting statutory service-of-process requirements.
- Deadline
- Consent before designation; agent and office maintained continuously.
- Fee
- No separate fee when designated in the formation filing; optional filed consent for a nonprofit is $5.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent/office in the entity filing; retain consent internally or file Form 401-A optionally.
- Official form or portal
- Form 202; Form 401-A
Applies to: Domestic Texas nonprofit corporations and registered foreign nonprofits.
- An adult Texas resident or qualifying entity may serve if statutory qualifications are met.
- Failure to maintain an agent or office can support involuntary termination/revocation and cause missed service.
- New Mexico registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
Keep the SOS record current when the registered agent or registered office changes. Agent resignation and entity-filed changes use distinct statutory processes.
- Deadline
- Promptly upon a change; statutory resignation effectiveness follows Chapter 5.
- Fee
- Form 401 entity change filing fee is $15; related nonprofit-specific filing treatment follows current SOS instructions.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit Form 401 or the applicable resignation/change filing through a current SOS channel.
- Official form or portal
- Form 401 — Change of Registered Agent/Office
Applies to: A nonprofit whose registered agent or registered office changes.
- An agent's own change/resignation procedure is distinct from an entity's voluntary change.
- An inaccurate or missing agent/office can lead to missed process and entity-status consequences.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
Governance and Internal Records
How the corporation is managed and what it must keep. The ordinary model is board managed with at least three directors, but a certificate may instead place management in members. The annual internal financial report described here is an internal Chapter 22 duty, not a filing with the Secretary of State.
Texas permits nonprofit corporations with or without members. If the corporation has members, the certificate, bylaws, and Chapter 22 govern admission, meetings, voting, proxies, consents, and other member rights; a corporation with no members must state that structure as required by Form 202.
- Deadline
- At formation and at each member-governance action.
- Fee
- No state fee for ordinary internal member governance.
- Responsible party
- Internal corporate governance; Texas Secretary of State receives the formation record
- Frequency
- Continuous/event-triggered
- How to comply
- State the chosen structure in the certificate and maintain bylaws, notices, minutes, consents, and membership records internally.
- Official form or portal
- Form 202; bylaws and internal records
Applies to: Texas nonprofit corporations.
- A nonmember corporation follows board-based approval paths unless another statute or certificate provision creates a different rule.
- Using the wrong approval path can make corporate actions challengeable.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Ordinarily the affairs of a nonprofit corporation are managed by a board of directors. A certificate may instead validly vest management solely in members; that exception changes the director-management rules and must be stated expressly.
- Deadline
- At formation or a valid later charter change; continuously follow the chosen structure.
- Fee
- No separate internal-management fee; an amendment fee applies if the certificate is changed.
- Responsible party
- Internal corporate governance; Texas Secretary of State
- Frequency
- Continuous
- How to comply
- State member-managed status in the certificate when used; otherwise maintain a board under Chapter 22.
- Official form or portal
- Form 202; Form 424 if later amended
Applies to: Texas nonprofit corporations selecting their management structure.
- The project Document assembly value uses the ordinary board-managed minimum; the member-managed exception remains separate.
- Misclassifying a member-managed entity as board-managed, or vice versa, can invalidate approvals and misstate director requirements.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
A board-managed Texas nonprofit corporation must have at least three directors, and directors must be natural persons. The governing documents may require a larger number or additional qualifications.
- Deadline
- At formation/organization and continuously while board-managed.
- Fee
- No state fee for internal election or appointment.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Name initial directors in the formation filing where required and maintain elections/appointments in corporate records; report current directors on Form 802 when requested.
- Official form or portal
- Form 202; Form 802 when requested
Applies to: Board-managed Texas nonprofit corporations.
- The statutory three-director minimum does not apply in the same way to a corporation validly managed solely by members under §22.202.
- Falling below a valid governing minimum can impair corporate action and make requested reports inaccurate.
- Louisiana minimum number of directors required
- Wisconsin minimum number of directors required
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
Officers must include a president and a secretary. One person may hold multiple offices, but the same individual generally may not serve as both president and secretary.
- Deadline
- Promptly after formation and continuously.
- Fee
- No state filing fee for appointment.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers by authorized corporate action and retain the action internally; disclose current officers on Form 802 when requested.
- Official form or portal
- Bylaws; minutes/consent; Form 802 when requested
Applies to: Texas nonprofit corporations.
- Chapter 22 contains a church-specific exception.
- An incomplete or impermissibly combined officer structure violates Chapter 22 and can impair execution of corporate actions.
- Oklahoma required officers required
- South Carolina required officers required
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Adopt initial bylaws through the authorized board or member-managed process and keep them consistent with the certificate and Chapter 22. Bylaws are internal governance records, not a routine SOS filing.
- Deadline
- At the organizational stage and before relying on bylaw procedures.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One-time adoption; amend as authorized
- How to comply
- Adopt by meeting or written action and retain the bylaws in corporate records.
- Official form or portal
- Bylaws; organizational minutes or consent
Applies to: Texas nonprofit corporations.
- Grants, contracts, or regulated programs may impose additional governance-document requirements.
- Operating without valid bylaws can create uncertainty over authority, meetings, voting, and officer/director procedures.
Last verified: 2026-08-10
View official source
Use the applicable Chapter 22 and governing-document rules for notices, quorum, voting, proxies where available, remote participation, written consents, committees, and approval of corporate actions.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document notices, attendance, votes, recusals, and written actions in the corporate records.
- Official form or portal
- Bylaws; minutes; written consents
Applies to: Texas nonprofit corporations conducting internal governance actions.
- Specific procedures differ between members, directors, committees, and member-managed corporations; this fact does not override transaction-specific approval rules.
- Procedural defects can make actions challengeable and can affect amendments, transactions, or dissolution approvals.
Last verified: 2026-08-10
View official source
Directors and officers must follow Texas statutory standards of conduct. Interested transactions should be handled through the Chapter 22 disclosure/approval framework and documented so that conflicts do not silently taint corporate decisions.
- Deadline
- At each covered decision or transaction.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance; Texas courts
- Frequency
- Event-triggered
- How to comply
- Use board/member disclosures, recusals, approvals, minutes, and any governing-document conflict procedure.
- Official form or portal
- Internal conflict records and minutes
Applies to: Directors, officers, and nonprofit corporations handling conflicted or fiduciary decisions.
- This is the Master governance-depth boundary, not a complete fiduciary-law treatise; federal tax excess-benefit rules are separate.
- Improper conflicted transactions can be challenged and can expose fiduciaries or the corporation to remedies.
Last verified: 2026-08-10
View official source
Maintain accurate financial records and the corporate records required by Chapter 22. The board must prepare or approve an annual financial report covering the corporation's financial condition and results; member and public inspection rights are distinct and subject to statutory scope/exceptions.
- Deadline
- Annual financial report each fiscal year; statutory retention/inspection duties apply continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance; enforcement authorities where applicable
- Frequency
- Annual plus continuous
- How to comply
- Prepare and retain the report internally; make records available to persons entitled to inspect under the applicable provision.
- Official form or portal
- Internal financial report and records
Applies to: Texas nonprofit corporations, subject to statutory exceptions.
- The internal Chapter 22 annual financial report is not SOS Form 802, not a Comptroller franchise report, and not a CPA audit.
- Failure to maintain/report/permit inspection as required can create statutory and governance consequences.
Last verified: 2026-08-10
View official source
Corporate Reporting and Maintenance
What the Secretary of State asks for after formation. Form 802 is request driven: it arrives when the Secretary requests it, no more often than once every four years, and it is not an annual or biennial report. Two questions in this group remain VERIFICATION IN PROGRESS because no official source affirmatively states the categorical negative.
Current SOS formation and periodic-report sources show Form 202 at formation and request-driven Form 802 thereafter, but the reviewed official sources do not affirmatively state a universal negative that no separate initial report can ever apply.
- Deadline
- No separate ordinary initial-report deadline affirmatively established.
- Fee
- No initial-report fee affirmatively established.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Not established
- How to comply
- Use the ordinary Form 202 formation process and monitor for any SOS request; do not invent a routine initial report.
- Official form or portal
- No separate initial-report form affirmatively confirmed
Applies to: New ordinary Texas nonprofit corporations.
- Limited to ordinary Chapter 22 corporations; other agency registrations may be initial filings but are not SOS corporate reports.
- An absolute negative could mislead users if a special entity or other statutory process creates a separate filing.
Verification in progress. Safe approach: Current SOS sources show Form 202 followed by request-driven Form 802; no separate ordinary initial report was affirmatively confirmed. Unresolved: Whether an ordinary Texas nonprofit corporation can be affirmatively stated to have no separate post-formation initial corporate report. Why the official evidence is insufficient: No current official authority located expressly states that an ordinary Texas nonprofit corporation never has a separate post-formation initial corporate report. Needed to resolve: Texas Secretary of State or an explicit Business Organizations Code provision affirmatively resolving ordinary post-formation initial reporting. Risk if this is treated as settled: A categorical “no initial report” statement would convert an unconfirmed negative into a universal rule and could cause a user to disregard a filing if a distinct ordinary or special process applies.
- Louisiana initial report not yet confirmed
- Nevada initial report required
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Texas Secretary of State and 3 more
View official sources (4)
The reviewed current BOC formation provisions and SOS Form 202 workflow do not identify newspaper publication or proof of publication as an ordinary formation step. No current official source located affirmatively states a universal statewide negative.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No publication fee confirmed.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Not established
- How to comply
- Use the ordinary SOS formation workflow; separately check special-purpose, court, assumed-name, or local notice rules when relevant.
- Official form or portal
- No ordinary publication form identified
Applies to: Ordinary domestic Texas nonprofit corporations.
- Special-purpose entities, court proceedings, assumed-name rules, local permits, and dissolution notices are outside this narrow formation negative.
- An unqualified negative could cause a distinct publication or notice rule to be overlooked.
Verification in progress. Safe approach: No publication step appears in the ordinary SOS formation workflow; do not publish a universal statewide negative. Unresolved: Whether ordinary Texas nonprofit incorporation can be affirmatively stated to have no statewide formation-publication requirement. Why the official evidence is insufficient: No affirmative current statute or SOS statement was located saying ordinary Texas nonprofit incorporation categorically has no publication requirement. Needed to resolve: Texas Secretary of State or an explicit Business Organizations Code provision affirmatively resolving ordinary formation publication. Risk if this is treated as settled: A categorical “no publication required” statement could incorrectly tell users that no publication or notice can apply in a distinct special-purpose, court, assumed-name, or local context.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Texas Legislature and 2 more
View official sources (3)
The Secretary of State may request the nonprofit periodic report no more often than once every four years. Form 802 reports current directors, officers, registered agent, and related information. It is request-driven and is separate from Comptroller franchise-tax reports.
- Deadline
- By the due date in the notice; the statutory noncompliance sequence begins 30 days after the first notification.
- Fee
- $5.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Request-driven; not more often than once every four years
- How to comply
- File Form 802 using the method in the SOS notice/instructions.
- Official form or portal
- Form 802 — Periodic Report — Nonprofit Corporation
Applies to: Domestic Texas nonprofit corporations and registered foreign nonprofits when the Secretary of State sends the statutory request.
- Form 802 is not a federal Form 990 and is not the Comptroller's PIR/OIR.
- Failure to file within the notice sequence can cause forfeiture of the right to conduct affairs and later termination/revocation.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
After the first notice, failure to file within 30 days causes forfeiture of the right to conduct affairs. The later statutory notice provides a 120-day cure process; late charges accrue at $1 per month or part, minimum $5 and maximum $25. If termination/revocation occurs, the nonprofit may seek reinstatement under the Form 802 process and pays the $25 reinstatement fee in addition to required report amounts.
- Deadline
- 30 days after first notice for forfeiture; later 120-day cure window before termination/revocation.
- Fee
- $5 report; late fee $1 per month or part, minimum $5, maximum $25; reinstatement fee $25.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the delinquent Form 802 and applicable late/reinstatement materials; satisfy tax/name prerequisites if the reinstatement process requires them.
- Official form or portal
- Form 802 and reinstatement instructions
Applies to: A nonprofit that fails to file a requested Form 802.
- Tax clearance and name availability can affect reinstatement in particular cases.
- Uncured delinquency progresses to forfeiture and then involuntary termination/revocation.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Use the BOC approval rules and the appropriate SOS filing to amend or restate the certificate. Internal bylaws alone cannot amend a charter provision filed with the Secretary of State.
- Deadline
- After valid approval and before relying on the changed filed provision.
- Fee
- Nonprofit certificate of amendment filing fee $25; restatement fees follow the current SOS schedule/form.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Approve under Chapter 22 and file Form 424 or the applicable restated-certificate filing.
- Official form or portal
- Form 424; Form 414 where applicable
Applies to: Texas nonprofit corporations changing filed certificate provisions or restating the certificate.
- Federal or Texas tax-exemption consequences of a charter change are separate and may require tax-agency notice.
- An unfiled or improperly approved charter change may be ineffective and can create inconsistent public/governance records.
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
Fundamental transactions use transaction-specific board/member approvals, plans, filings, and charitable-asset constraints. Do not treat an ordinary certificate amendment as sufficient for a merger or conversion.
- Deadline
- Before the transaction becomes effective.
- Fee
- Transaction-specific SOS fees apply; no single fee is stated here because the filing depends on the transaction.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State; internal corporate governance; Office of the Attorney General where charitable interests are implicated
- Frequency
- Event-triggered
- How to comply
- Use the applicable BOC plan/approval process and current SOS merger/conversion form; assess charitable-asset and tax consequences separately.
- Official form or portal
- Current SOS merger/conversion forms and BOC provisions
Applies to: A Texas nonprofit entering a merger, conversion, or other fundamental transaction.
- Transaction form, fee, approvals, and tax/AG consequences depend on structure; this report does not turn Chapter 22 into a transaction treatise.
- An improperly approved or filed fundamental transaction can be ineffective and can violate charitable-asset restrictions.
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
Foreign Qualification and Closure
Operating across state lines and winding up. Filing the Certificate of Termination ends the corporation at the Secretary of State only. Tax, employer and other accounts close separately, and charitable assets carry their own treatment.
A foreign nonprofit that must register files Application for Registration (Form 302), appoints a Texas registered agent/office, and supplies the required home-jurisdiction and management information. Texas solicitation/tax obligations are separate from corporate registration.
- Deadline
- Before transacting business requiring registration; late-registration liability can apply after the statutory grace period.
- Fee
- $25 for a nonprofit; statutory late filing fees can apply for delayed registration.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Event-triggered
- How to comply
- File Form 302 through a current SOS channel with required evidence/attachments.
- Official form or portal
- Form 302 — Application for Registration — Nonprofit Corporation
Applies to: A nonprofit formed outside Texas that is transacting business in Texas within the BOC registration rules.
- BOC lists activities that do not by themselves constitute transacting business; charity solicitation and tax nexus use different tests.
- Failure to register can restrict court access and create fees/penalties; it does not automatically void every act.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
A foreign nonprofit uses the SOS withdrawal process after completing the required Texas winding-up/account steps. The corporate withdrawal does not itself close tax, solicitation, employment, or activity-specific accounts.
- Deadline
- After ceasing/arranging Texas business and before treating the registration as withdrawn.
- Fee
- $5 for a nonprofit.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- One time
- How to comply
- File Form 608 and satisfy any tax-status requirements applicable to the entity.
- Official form or portal
- Form 608 — Certificate of Withdrawal of Registration
Applies to: A registered foreign nonprofit ending its Texas registration.
- Taxable entities may need a Comptroller certificate; other regulatory accounts close separately.
- Without withdrawal, the foreign registration and related statutory obligations can remain outstanding.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 1 more
View official sources (2)
Use the applicable Chapter 22/BOC authorization path, cease ordinary activities except as needed to wind up, collect assets, discharge or provide for liabilities, and address restricted assets before termination.
- Deadline
- Before filing termination and before distributing remaining assets.
- Fee
- No separate state fee for internal authorization/winding up; termination filing fee is separate.
- Responsible party
- Internal corporate governance; Texas Secretary of State
- Frequency
- One time
- How to comply
- Approve winding up under the certificate/bylaws/BOC and document the winding-up process.
- Official form or portal
- Board/member resolutions; winding-up records
Applies to: A domestic Texas nonprofit voluntarily ending its existence.
- Member versus nonmember approval paths and special restrictions must be checked in the governing documents and Chapter 22.
- Premature distributions or termination can leave liabilities, restricted assets, or regulatory accounts unresolved.
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
After liabilities are addressed, remaining charitable/restricted assets are not ordinary owner property. Follow the certificate, donor restrictions, Chapter 22's nonprofit distribution rule, and charitable-trust principles; obtain court/Attorney General involvement when the governing law or a proceeding requires it.
- Deadline
- Before transferring or distributing restricted charitable assets.
- Fee
- No single statewide filing fee; court or transaction costs may apply when required.
- Responsible party
- Internal corporate governance; Office of the Attorney General of Texas; Texas courts where applicable
- Frequency
- Event-triggered
- How to comply
- Inventory restrictions, document the lawful recipient/use, and follow any required OAG/court process.
- Official form or portal
- Governing documents; restriction records; OAG/court process when applicable
Applies to: A nonprofit holding assets restricted to charitable purposes during winding up, a transaction, or closure.
- Asset treatment is restriction- and transaction-specific; this fact does not assert that every ordinary dissolution requires advance OAG approval.
- Misapplication of charitable assets can support fiduciary, trust, or enforcement remedies.
Last verified: 2026-08-10
Official sources: Texas Legislature and 3 more
View official sources (4)
After proper winding up, file the Certificate of Termination with the Secretary of State. For a nonprofit corporation, the current SOS filing fee is $5. The filing ends the entity record but does not substitute for separate charity, tax, employer, gaming, alcohol, lobbying, campaign, or local account closure.
- Deadline
- After winding up and satisfaction of the applicable termination prerequisites.
- Fee
- $5.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- One time
- How to comply
- File Form 652 or the current nonprofit termination filing through an SOS channel.
- Official form or portal
- Form 652 — Certificate of Termination
Applies to: A domestic Texas nonprofit completing voluntary termination.
- Taxable entities can have Comptroller prerequisites; final multi-agency closure is separately modeled in TX-F088.
- Failure to file leaves the corporation legally existing; filing too early can leave obligations and assets unresolved.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
Franchise Tax
The Comptroller franchise system. Incorporating as a nonprofit does not create the exemption, and the report-year 2026 no-tax-due threshold is a rule inside the taxable-entity regime rather than a form of exemption. Whether an exemption application is pending or already granted changes what still has to be filed.
A Texas nonprofit corporation is not automatically exempt from franchise tax merely because it incorporated as a nonprofit. A federally exempt organization may apply through the Comptroller's federal-exemption route, commonly using AP-204 with the required federal evidence.
- Deadline
- After obtaining the supporting exemption status and before relying on Texas franchise-tax exemption.
- Fee
- No application fee identified by the current Comptroller exemption process.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- One-time application; maintain qualifying status
- How to comply
- Apply through the Comptroller's exemption application process and submit the required IRS determination/evidence.
- Official form or portal
- AP-204 — Texas Application for Exemption — Federal and All Others; Comptroller exemption portal/process
Applies to: Texas nonprofit corporations seeking Texas franchise-tax exemption, including organizations with federal §501(c)(3) recognition.
- Federal recognition is evidence for an exemption route, not self-executing Texas exemption.
- Until exemption is granted, the entity remains subject to the otherwise applicable franchise reporting/payment regime.
- Louisiana state income tax exemption required in some cases
- Arkansas state income tax exemption required
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
Texas provides state-law exemption routes separate from the federal-determination route, including current Comptroller applications for qualifying charitable, educational, and religious organizations.
- Deadline
- Before relying on the claimed Texas tax exemption.
- Fee
- No application fee identified by current Comptroller materials.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- One-time application; re-evaluate after material changes
- How to comply
- Use the application matching the organization's exemption category and provide the governing and operational evidence requested.
- Official form or portal
- AP-205 charitable; AP-207 educational; AP-209 religious, or current successors
Applies to: Organizations qualifying under Texas charitable, educational, or religious exemption provisions.
- Qualification tests differ by category; federal §501(c)(3) recognition is not required for every Texas-law route.
- Using the wrong exemption route or claiming exemption before approval can result in tax/reporting liability.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 1 more
View official sources (2)
An exemption application does not suspend otherwise applicable franchise obligations. Until the Comptroller grants the exemption, continue filing the required franchise information reports and any tax report/payment that applies.
- Deadline
- Each applicable franchise due date while exemption remains pending.
- Fee
- Normal franchise-report penalties and any tax due can apply; no separate pending-exemption fee.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Annual while pending
- How to comply
- File through the Comptroller's current franchise-tax system while the exemption application is unresolved.
- Official form or portal
- Webfile; applicable PIR/OIR and franchise reports
Applies to: A nonprofit that has applied for but has not yet received Texas franchise-tax exemption.
- Retroactive effective treatment depends on the Comptroller's determination; do not assume pending status equals exemption.
- Failure to file while pending can produce late penalties and franchise-status forfeiture even if exemption is later granted.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
For 2026, the no-tax-due threshold is total revenue of $2,650,000 or less. That threshold determines whether a taxable entity owes franchise tax; it is not the same as Comptroller exemption. A nonexempt taxable entity at or below the threshold still has the information-report obligations that remain after elimination of the separate No Tax Due Report.
- Deadline
- 2026 franchise report due date generally May 15, 2026, subject to applicable extension/weekend rules.
- Fee
- No tax due if the taxable entity is at or below the threshold, but this is not an exemption; information reporting remains required.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Annual while taxable
- How to comply
- Use the 2026 Comptroller franchise forms/Webfile workflow; file PIR or OIR as applicable.
- Official form or portal
- 2026 Franchise Tax Forms; PIR/OIR; Webfile
Applies to: A Texas nonprofit that is still treated as a taxable entity for franchise-tax purposes in report year 2026.
- The threshold is year-specific and applies to taxable entities; an exempt organization follows TX-F031 instead.
- Confusing the threshold with exemption can cause missed PIR/OIR filings and franchise-status consequences.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
Texas franchise reports are generally due May 15. A late required report can generate a $50 penalty even when no tax is due. When tax is due, payment penalties are generally 5% for 1–30 days late and 10% after more than 30 days, with interest beginning under the statutory schedule.
- Deadline
- May 15 each report year, subject to current extension/weekend rules.
- Fee
- $50 late-report penalty; when tax is due, 5% if 1–30 days late and 10% after more than 30 days, plus interest under current law.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Annual while subject to reporting
- How to comply
- File and pay through Webfile or another approved Comptroller method.
- Official form or portal
- Franchise Tax Webfile and current report forms
Applies to: Nonexempt taxable entities required to file Texas franchise reports.
- Exempt organizations follow the exemption rules; this fact does not impose franchise reporting after a valid exemption is granted.
- Late reports/payments can create penalties and ultimately support forfeiture of corporate privileges/charter or registration.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 2 more
View official sources (3)
Once the Comptroller grants exemption, the organization does not file routine Texas franchise reports or PIR/OIR while the exemption remains valid. Filing federal Form 990-T or having unrelated business income does not by itself create a separate Texas franchise report for an otherwise exempt organization.
- Deadline
- Continuous while Texas exemption remains valid; federal 990-T timing remains separate.
- Fee
- No Texas franchise report filing fee; federal tax/payment rules are separate.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Responsible party
- Texas Comptroller of Public Accounts; Internal Revenue Service for federal Form 990-T
- Frequency
- Continuous
- How to comply
- Maintain exemption records and comply with any federal UBTI filing; contact the Comptroller if exempt status or organizational facts materially change.
- Official form or portal
- Comptroller exemption record; federal Form 990-T when applicable
Applies to: Organizations holding a current Texas Comptroller franchise-tax exemption.
- Texas sales/use tax, hotel tax, and property tax exemptions are separate determinations.
- Unnecessary franchise filings can confuse status; failing to report a loss of exemption or other material change can create tax exposure.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 1 more
View official sources (2)
Texas franchise enforcement can progress through Comptroller notice, forfeiture of corporate privileges, and SOS forfeiture of charter or registration. Cure requires filing/paying delinquent obligations and satisfying current Comptroller/SOS reinstatement steps.
- Deadline
- By the deadlines stated in Comptroller forfeiture notices; cure as soon as delinquency occurs.
- Fee
- Taxes, penalties, interest, and SOS reinstatement fees may apply according to the delinquency and entity status.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Responsible party
- Texas Comptroller of Public Accounts; Texas Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use Webfile/Comptroller status processes and the applicable SOS reinstatement filing after obtaining any required tax clearance/status evidence.
- Official form or portal
- Comptroller franchise status/clearance process; SOS reinstatement filing as applicable
Applies to: A nonexempt taxable entity that fails to file/pay required Texas franchise obligations.
- Do not merge this tax-based forfeiture with Form 802 nonprofit-report forfeiture; they are separate systems.
- Forfeiture can eliminate the entity's right to transact business and expose responsible persons to statutory consequences.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
Entity termination does not automatically resolve every Comptroller account. A taxable entity must satisfy the Comptroller's final franchise/account-status process before or with termination as applicable. An already exempt nonprofit should not be forced into a taxable final-report workflow; verify the account's actual status.
- Deadline
- At termination/withdrawal and before treating the tax account as closed.
- Fee
- Taxes/penalties may be due if taxable; no separate closure fee is stated here.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Responsible party
- Texas Comptroller of Public Accounts; Texas Secretary of State
- Frequency
- One time
- How to comply
- Use the Comptroller's close-business/final-report/account-status process and coordinate with the SOS termination/withdrawal filing.
- Official form or portal
- Comptroller Close a Business / franchise account process; Forms 652 or 608 as applicable
Applies to: A terminating/withdrawing nonprofit that has a Texas franchise-tax account or taxable status.
- Sales-tax, unemployment, special solicitation, and other accounts close separately.
- Leaving a taxable account open can cause continuing notices or filing obligations; using the wrong taxable workflow for an exempt entity can create false filings.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
Sales, Use, and Hotel Tax
Two different questions live here. What the organization buys can be exempt on a Form 01-339 certificate. What the organization sells can still be taxable, which brings a permit, collection and remittance, plus the separate fundraising-sale, remote-seller and marketplace rules. Hotel occupancy tax is its own system again.
Federal §501(c)(3) status does not by itself authorize tax-free Texas purchases. Obtain the applicable Comptroller exemption approval and then use the exemption certificate process for qualifying purchases made for the organization's exempt purposes.
- Deadline
- Before claiming tax-free purchase treatment.
- Fee
- No exemption application fee identified; no fee for the exemption certificate itself.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- One-time exemption application plus transaction-by-transaction certificate use
- How to comply
- Apply through the applicable Comptroller exemption route and furnish Form 01-339 or the current exemption certificate to vendors as appropriate.
- Official form or portal
- Form 01-339; Comptroller exemption application/verification
Applies to: A nonprofit seeking Texas sales/use-tax exemption for qualifying purchases.
- Exemption does not extend to personal purchases by employees/volunteers or purchases unrelated to exempt purposes.
- Improper exempt purchases can create tax, penalty, and misuse exposure.
- New Mexico sales tax when you buy required in some cases
- Maine sales tax when you buy required
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 3 more
View official sources (4)
An exempt organization may purchase qualifying items tax-free only when the purchase is made by the organization for an exempt purpose using the required proof/certificate. Employees, volunteers, and other individuals cannot use the organization's exemption for personal purchases merely because they will be reimbursed or are affiliated with the charity.
- Deadline
- At each claimed exempt purchase.
- Fee
- No certificate fee.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Transaction-triggered
- How to comply
- Give a properly completed exemption certificate to the seller and maintain records supporting the exempt organizational purchase.
- Official form or portal
- Form 01-339
Applies to: An organization holding Texas sales/use-tax exemption and persons purchasing on its behalf.
- Special rules apply to hotel occupancy tax, motor vehicles, and other taxes; sales/use exemption is not universal.
- Misuse of an exemption certificate can result in tax, penalty, and other statutory consequences.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 1 more
View official sources (2)
Sales-tax purchase exemption does not make the nonprofit an exempt seller. A nonprofit making taxable sales generally needs a Texas sales-tax permit and must collect, report, and remit applicable state and local sales/use tax unless a transaction-specific fundraising or other exemption applies.
- Deadline
- Before beginning taxable sales and for each assigned reporting period.
- Fee
- Sales-tax permit: no fee, affirmatively stated by the Comptroller; security may be required in limited cases.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Continuous/periodic
- How to comply
- Register with the Comptroller and file sales-tax returns through Webfile or another approved method.
- Official form or portal
- Texas Sales and Use Tax Permit; Webfile
Applies to: A nonprofit selling taxable goods or taxable services in Texas.
- Purchaser exemption and seller obligations are separate; special fundraising-sale days are modeled separately. Local sales taxes are administered through the Texas sales-tax system using the applicable sourcing rules rather than a city-by-city nonprofit exemption assumption.
- Unregistered taxable sales can produce tax, penalty, interest, and permit enforcement.
- New Mexico sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 2 more
View official sources (3)
File returns at the frequency assigned by the Comptroller, including zero returns while the permit remains active. Late reporting/payment can trigger the current $50 late-report penalty plus percentage penalties and interest on tax due.
- Deadline
- By each assigned monthly, quarterly, or annual return due date.
- Fee
- $50 late-report penalty; 5% if tax is 1–30 days late, 10% after more than 30 days, with interest beginning under current law.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Monthly, quarterly, or annual as assigned
- How to comply
- File through Webfile or another approved method and close the permit when taxable sales permanently end.
- Official form or portal
- Webfile; sales/use tax return
Applies to: A nonprofit holding an active Texas sales-tax permit.
- Frequency is assigned based on account facts; this fact does not force one universal return frequency.
- Late/omitted returns can create penalties even when no tax is due and can keep an account delinquent.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 1 more
View official sources (2)
Texas permits qualifying exempt organizations two one-day tax-free sales or auctions each calendar year. A qualifying event can last up to 24 hours, or up to 48 consecutive hours when treated as two one-day events. An item with a sales price over $5,000 generally does not qualify unless it was manufactured by the organization or donated and not sold back to the donor.
- Deadline
- No more than two qualifying one-day events per calendar year; apply the item test at each sale.
- Fee
- No sales tax collected on transactions that qualify for the statutory fundraising-sale exception.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Up to two qualifying days per calendar year
- How to comply
- Document the designated tax-free sale/auction days and retain records showing item source/value and exempt-organization status.
- Official form or portal
- No separate event form; Comptroller nonprofit sales guidance
Applies to: A qualifying exempt nonprofit conducting fundraising sales or auctions.
- Different rules apply to items not sold at the event and to organizations that are not qualifying exempt organizations.
- Using the exception outside its day/item limits can make the sale taxable and create collection/remittance liability.
Last verified: 2026-08-10
View official source
A remote seller with less than $500,000 in total Texas revenue during the preceding twelve calendar months may use the current small-seller safe harbor. Once the threshold is exceeded, registration and collection must begin under the Comptroller's timing rule, generally no later than the first day of the fourth month after the threshold is exceeded.
- Deadline
- Threshold measured over the preceding 12 calendar months; begin collection by the first day of the fourth month after exceeding it.
- Fee
- Sales-tax permit has no fee.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Rolling threshold; ongoing after trigger
- How to comply
- Register with the Comptroller and collect/report Texas sales tax after the nexus threshold/timing rule is met.
- Official form or portal
- Sales-tax permit; Webfile
Applies to: A nonprofit seller located outside Texas or otherwise treated as a remote seller making Texas taxable sales.
- Marketplace-facilitated sales can be treated differently; exempt organization status does not automatically eliminate seller nexus.
- Failure to register/collect after economic nexus can create tax, penalty, and interest liability.
Last verified: 2026-08-10
Official source: Texas Comptroller of Public Accounts — Remote Sellers
View official source
A marketplace provider may be responsible for collecting/remitting tax on marketplace sales, but the nonprofit must still classify marketplace versus direct sales correctly and may retain separate permit/reporting duties for its own taxable sales.
- Deadline
- At each marketplace/direct-sale classification and each assigned filing period.
- Fee
- No separate marketplace registration fee stated; sales-tax permit has no fee.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Continuous/periodic
- How to comply
- Use current Comptroller marketplace guidance and Webfile; keep marketplace statements and direct-sales records.
- Official form or portal
- Texas sales-tax permit/Webfile; marketplace-facilitator guidance
Applies to: A nonprofit selling through an online marketplace or acting as a marketplace provider.
- Marketplace rules do not convert a purchaser exemption into seller exemption.
- Misclassifying marketplace and direct sales can cause duplicate collection or unreported taxable sales.
Last verified: 2026-08-10
Official sources: Texas Comptroller of Public Accounts and 1 more
View official sources (2)
Texas hotel-occupancy-tax exemptions use their own statutory categories and proof requirements. Federal §501(c)(3) status or a Texas sales-tax exemption should not be treated as an automatic hotel-tax exemption. Local hotel occupancy taxes can also differ.
- Deadline
- Before claiming exempt hotel occupancy.
- Fee
- No blanket fee; tax applies unless the transaction/entity qualifies for the applicable exemption.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Responsible party
- Texas Comptroller of Public Accounts; local taxing authorities for local hotel tax
- Frequency
- Transaction-triggered
- How to comply
- Verify the organization's exact state hotel-tax exemption category and furnish the required hotel exemption certificate/proof; separately check local tax.
- Official form or portal
- Comptroller hotel occupancy tax exemption guidance/certificate
Applies to: A nonprofit purchasing Texas lodging or operating events involving lodging.
- State and local hotel taxes are separate; this report does not infer local exemption from state treatment.
- Improper exemption claims can result in hotel tax, penalties, and local liabilities.
Last verified: 2026-08-10
View official source
Property Tax
Property tax is administered locally. The ordinary §11.18 charitable exemption is applied for at the appraisal district. The §11.184 primarily charitable route is a separate two-step path where a Comptroller determination comes first and the local application and chief-appraiser decision still follow.
Federal §501(c)(3) status does not by itself exempt Texas property. The owner and property must satisfy the organizational and charitable-use requirements of §11.18 and related provisions; the local appraisal district decides the application.
- Deadline
- Qualification is measured under the statute, generally as of January 1; application deadlines are modeled separately.
- Fee
- No statewide application fee identified; local appraisal-district procedures apply.
- Filing agency
- County appraisal district and chief appraiser (varies by county)
- Responsible party
- County appraisal district / chief appraiser
- Frequency
- Annual qualification; application as required
- How to comply
- File the charitable exemption application with the appraisal district where the property is located.
- Official form or portal
- Form 50-115 or current charitable-organization property-tax exemption application
Applies to: A qualifying charitable organization owning Texas property and seeking local ad valorem tax exemption.
- Mixed/commercial use can reduce or defeat exemption; separate §11.184 primarily-charitable route exists for eligible organizations.
- Without a granted exemption, the property remains taxable and delinquent taxes can accrue.
- Oklahoma property tax exemption required in some cases
- New Jersey property tax exemption required
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
Submit the current charitable-organization exemption application to the chief appraiser in the county appraisal district. The standard timely application window is January 1 through April 30, subject to statutory late-application relief.
- Deadline
- Generally January 1 through April 30 for the tax year.
- Fee
- No statewide filing fee identified.
- Filing agency
- County appraisal district and chief appraiser (varies by county)
- Responsible party
- County appraisal district / chief appraiser
- Frequency
- Initial and when reapplication/change rules require
- How to comply
- File Form 50-115 and required supporting documents with the local appraisal district.
- Official form or portal
- Form 50-115
Applies to: An organization applying for the ordinary charitable property-tax exemption.
- Local appraisal districts administer filing methods and may request supporting material consistent with state law.
- Missing the timely deadline can delay exemption and require reliance on narrower late-application relief.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
Texas allows late applications for specified exemptions, including charitable-property claims, subject to statutory conditions. For the §11.435 relief, the late application must be filed not later than December 31 of the fifth year after the year in which the taxes for which exemption is claimed were imposed, and relief is constrained when taxes have already been paid.
- Deadline
- No later than December 31 of the fifth year after the year the taxes were imposed, subject to statutory conditions.
- Fee
- Statutory penalties may apply to late-granted exemptions; no application fee stated here.
- Filing agency
- County appraisal district and chief appraiser (varies by county)
- Responsible party
- County appraisal district / chief appraiser
- Frequency
- Event-triggered
- How to comply
- File the late exemption application with the appraisal district and request the statutory relief.
- Official form or portal
- Form 50-115 with late-application request
Applies to: A qualifying organization that missed the ordinary property-exemption application deadline.
- Exact late-relief availability depends on the exemption type and payment/status facts.
- Missing the outer deadline can eliminate the statutory late-application remedy for that tax year.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Property exemption depends on continuing qualifying ownership and use. Mixed commercial/noncharitable use can produce partial or lost exemption, and owners must comply with chief-appraiser requests or statutory duties to reapply/report changes.
- Deadline
- When ownership/use/qualification changes and whenever reapplication is required.
- Fee
- No statewide change fee identified.
- Filing agency
- County appraisal district and chief appraiser (varies by county)
- Responsible party
- County appraisal district / chief appraiser
- Frequency
- Event-triggered
- How to comply
- Notify or reapply through the local appraisal district using the current Comptroller/local process.
- Official form or portal
- Form 50-115 or local reapplication/change process
Applies to: An exempt charitable property owner whose ownership, use, or qualification facts change.
- Local administration controls evidence and filing channel; a representative local source is illustrative, not statewide law.
- Unreported changes can produce denial, cancellation, back taxes, penalties, or interest.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
The §11.184 route is a two-step system. The organization first applies to the Comptroller for a determination that it meets the primarily-charitable organizational criteria. The determination is not the final property exemption and is generally valid for five years; current Comptroller guidance targets a determination within 90 days after a complete application.
- Deadline
- Before local §11.184 property application; renewal generally every five years.
- Fee
- No application fee identified by the current Comptroller process.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Frequency
- Five-year determination cycle
- How to comply
- File AP-199 with the Comptroller and retain the determination letter for local filing.
- Official form or portal
- AP-199 — Application for Primarily Charitable Organization Property Tax Exemption
Applies to: An organization seeking the special primarily-charitable organization property-tax route under §11.184.
- The Comptroller determination does not itself exempt property; the chief appraiser makes the local property decision.
- Without the Comptroller determination, the organization cannot use the special local §11.184 route.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Submit the Comptroller determination and the local property application to the appraisal district. The local chief appraiser, not the Comptroller, decides whether the particular property qualifies for exemption.
- Deadline
- Within the applicable local/state property-exemption filing window for the tax year.
- Fee
- No statewide application fee identified.
- Filing agency
- County appraisal district and chief appraiser (varies by county)
- Responsible party
- County appraisal district / chief appraiser
- Frequency
- Initial and when reapplication/change rules require
- How to comply
- File Form 50-299 or current successor with the appraisal district and attach the Comptroller determination.
- Official form or portal
- Form 50-299 — Primarily Charitable Organization Property Tax Exemption
Applies to: An organization with a current Comptroller §11.184 determination seeking exemption for specific property.
- Local evidence and administration vary; the state determination does not decide ownership/use of each parcel.
- Failure to complete the local step leaves the property taxable despite the Comptroller determination.
Last verified: 2026-08-10
Official sources: Texas Legislature and 2 more
View official sources (3)
Charity Oversight and Special Solicitation
Most ordinary Texas charities have no general statewide charity registration filing, which is not the same as saying Texas does not regulate charities. Charitable-trust oversight, private foundation filings, court proceedings and three separate special solicitation systems each apply on their own terms, with their own registrations, fees, bonds and calendars.
The Office of the Attorney General affirmatively states that most charities and nonprofit organizations are not required to register with the state. That baseline must not be converted into 'Texas has no charity regulation': law-enforcement telephone solicitation, public-safety solicitation, veterans solicitation, private-foundation filings, charitable-trust oversight, and other activity-specific systems are separate.
- Deadline
- No general ordinary-charity registration deadline under the verified baseline; special regimes have their own deadlines.
- Fee
- No general registration fee under the verified baseline; special-regime fees are separate.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Frequency
- Continuous classification
- How to comply
- Confirm the organization does not fall within a special registration category before relying on the baseline.
- Official form or portal
- OAG Registration and Filings guidance
Applies to: Ordinary charities soliciting in Texas that do not fall within a special registration statute.
- The statement is limited to the OAG's affirmative current general baseline; it does not negate local, tax, gaming, professional, or special solicitation requirements.
- Misclassifying a special-regime solicitor as an ordinary charity can lead to unregistered solicitation, bond/reporting violations, and enforcement.
Last verified: 2026-08-10
Official source: Office of the Attorney General of Texas — Registration and Filings
View official source
Texas charitable-trust law gives the Attorney General enforcement and oversight authority over charitable interests even though most ordinary charities do not file a general registration. Governance, asset transactions, proceedings, and closure can therefore implicate the OAG independently of solicitation registration.
- Deadline
- Whenever a transaction, proceeding, or misuse implicates a charitable interest.
- Fee
- No general charitable-trust registration fee identified; proceeding/court costs depend on the matter.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; Texas courts
- Frequency
- Event-triggered
- How to comply
- Use current OAG charitable-trust guidance and statutory notice/court procedures when a charitable interest is implicated.
- Official form or portal
- OAG Charitable Trusts guidance
Applies to: Organizations or fiduciaries holding property committed to charitable purposes.
- Not every ordinary corporate action requires prior OAG approval; the trigger is the applicable charitable-interest statute or proceeding.
- Misuse or improper diversion of charitable assets can support OAG or court enforcement.
Last verified: 2026-08-10
Official sources: Office of the Attorney General of Texas and 2 more
View official sources (3)
Texas OAG guidance requires private foundations to submit a copy of Form 990-PF and, when applicable, Form 4720 to the Attorney General on the same timetable as the federal filing. The OAG does not require ordinary charities to send regular Forms 990, 990-EZ, or 990-T under this private-foundation rule.
- Deadline
- Same time the filing is due to the IRS, including applicable federal extensions.
- Fee
- No Texas filing fee identified.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; Internal Revenue Service
- Frequency
- Annual for covered private foundations
- How to comply
- Send the required federal return copy to the OAG using the current instructions/channel.
- Official form or portal
- Form 990-PF; Form 4720 when applicable
Applies to: Organizations classified as private foundations that are required to file federal Form 990-PF.
- This is not a general Texas Form 990 filing requirement for all charities.
- Failure to satisfy the state-copy requirement can create OAG compliance/enforcement exposure.
Last verified: 2026-08-10
Official sources: Office of the Attorney General of Texas and 1 more
View official sources (2)
Covered proceedings require notice to the Attorney General by registered or certified mail within 30 days after the pleading is filed or, if later, no less than 25 days before the hearing on the merits, so the Attorney General can appear or intervene as authorized.
- Deadline
- Within 30 days after filing the pleading and no less than 25 days before the merits hearing, as the statute requires.
- Fee
- No OAG notice fee identified; court service/filing costs may apply.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; Texas courts
- Frequency
- Event-triggered
- How to comply
- Serve the statutory notice and required pleading information on the Attorney General in the manner required by §123.003.
- Official form or portal
- Statutory notice; OAG charitable-proceeding instructions
Applies to: A party in a court proceeding involving a charitable trust or charitable interest covered by §123.003.
- Only proceedings within the statutory scope trigger this notice; ordinary internal governance actions do not.
- Failure to give required notice can affect the proceeding and Attorney General rights.
Last verified: 2026-08-10
Official sources: Office of the Attorney General of Texas and 1 more
View official sources (2)
Current official Texas sources reviewed do not establish a generally applicable statewide charity CPA review or audit threshold, but no current official authority was located affirmatively stating that no such universal threshold exists. Specialized programs can impose audits independently.
- Deadline
- No universal statewide deadline/threshold affirmatively established.
- Fee
- No universal audit filing fee established.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; other program regulators as applicable
- Frequency
- Not established
- How to comply
- Do not add a blanket audit threshold; check any program-, grant-, contract-, federal-, or special-regime audit rule that actually applies.
- Official form or portal
- No universal ordinary-charity audit form confirmed
Applies to: Ordinary Texas charities not subject to a specialized grant, gaming, healthcare, or program audit rule.
- Internal Chapter 22 annual financial reporting is not a CPA audit/review; specialized audit rules are separate.
- Publishing an unsupported 'none' could hide a specialized or generally applicable rule; inventing a threshold would also misstate Texas law.
Verification in progress. Safe approach: No generally applicable Texas charity CPA threshold was affirmatively confirmed; specialized rules can still apply. Unresolved: Whether Texas has a generally applicable ordinary-charity CPA audit/review threshold, or affirmatively has no such universal threshold. Why the official evidence is insufficient: No authoritative current Texas source located expressly confirms either a universal ordinary-charity CPA threshold or a categorical absence of one. Needed to resolve: Office of the Attorney General of Texas or controlling statute affirmatively resolving the universal ordinary-charity audit/review question. Risk if this is treated as settled: A categorical statement could either invent a blanket threshold that does not exist or falsely tell charities that no audit/review requirement can apply.
- New Mexico audit and financial statements required in some cases
- Arkansas audit and financial statements required in some cases
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Office of the Attorney General of Texas and 2 more
View official sources (3)
Covered law-enforcement telephone solicitation uses a distinct OAG registration system. The organization registration fee is $50. A commercial telephone solicitor must satisfy the separate SOS bond requirement, including the $50,000 bond specified by the statute/current guidance.
- Deadline
- Before covered telephone solicitation begins.
- Fee
- $50 organization registration; commercial telephone solicitor bond $50,000.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; Texas Secretary of State for the commercial-solicitor bond
- Frequency
- Annual/fiscal-year registration cycle
- How to comply
- Register with the OAG using the current LETSA process and file/maintain the required commercial-solicitor bond through the SOS process.
- Official form or portal
- OAG LETSA registration; current SOS commercial telephone solicitor bond filing
Applies to: A law-enforcement association/organization or commercial telephone solicitor within Texas Business & Commerce Code Chapter 303.
- LETSA applies to its defined law-enforcement telephone-solicitation actors; public-safety and veterans solicitation are separate chapters.
- Unregistered solicitation or missing bond can trigger statutory enforcement and penalties.
Last verified: 2026-08-10
Official sources: Office of the Attorney General of Texas and 2 more
View official sources (3)
LETSA registration expires on the 15th day of the fifth month after the end of the organization's fiscal year, requiring renewal on that cycle to continue covered solicitation.
- Deadline
- 15th day of the fifth month after the end of the fiscal year.
- Fee
- Current renewal fee follows the LETSA registration schedule; organization registration fee is $50.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Frequency
- Annual
- How to comply
- Submit the current OAG LETSA renewal before expiration.
- Official form or portal
- OAG LETSA registration/renewal process
Applies to: Organizations subject to the Law Enforcement Telephone Solicitation Act registration.
- Do not substitute Form 802, Form 990, public-safety, or veterans renewal dates for this fiscal-year formula.
- Allowing registration to expire can make subsequent covered telephone solicitation unregistered.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Texas public-safety solicitation uses a separate Secretary of State registration. Current SOS guidance lists a $250 registration fee for a covered organization, promoter, or publication, with registration valid for one year.
- Deadline
- Before covered solicitation; registration valid one year and must be renewed to continue.
- Fee
- $250.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Annual
- How to comply
- File the current 3200-series public-safety registration/renewal form through the SOS process.
- Official form or portal
- Form 3201 or current public-safety organization/promoter/publication registration/renewal
Applies to: Covered public-safety entities/promoters/publications soliciting under Chapter 1803.
- Different actor categories use separate forms/fees; solicitor registration is modeled separately.
- Unregistered covered solicitation can trigger Chapter 1803 enforcement and affect solicitor campaigns.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
A covered solicitor must separately register with the Secretary of State. Current SOS guidance lists a $500 fee, and Chapter 1803 requires the solicitor bond in the amount of $10,000.
- Deadline
- Before acting as a covered solicitor; registration valid one year and renewed to continue.
- Fee
- $500 registration; $10,000 bond amount.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Annual
- How to comply
- File the current solicitor registration/renewal and bond forms in the 3200 series.
- Official form or portal
- Form 3203; Form 3206 bond, or current successors
Applies to: A solicitor required to register under the Texas public-safety solicitation statute.
- Organization/promoter registration is separate from individual/paid solicitor registration.
- Soliciting without registration/bond can trigger statutory penalties and invalidate campaign compliance.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
Covered veterans solicitation uses a separate SOS registration. The organization registration fee is $150. If the organization uses a solicitor, a congressionally chartered veterans organization posts a $1,000 bond; a non-congressionally-chartered organization posts $5,000 if it solicits in not more than one county, $10,000 if it solicits in more than one but fewer than six counties, and $25,000 if it solicits in more than five counties.
- Deadline
- Before covered solicitation; registration valid one year and renewed to continue.
- Fee
- $150 registration; organization bond $1,000 if congressionally chartered, otherwise $5,000 (not more than one county), $10,000 (more than one but fewer than six), or $25,000 (more than five counties).
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Annual
- How to comply
- File the current 3500-series organization registration and bond materials.
- Official form or portal
- Veterans organization registration form in the 3500 series
Applies to: A veterans organization subject to Texas Occupations Code Chapter 1804.
- The organization bond is required when the veterans organization uses a solicitor; the $1,000 congressional-charter rule is distinct from the non-chartered county tiers.
- Unregistered or unbonded solicitation can trigger Chapter 1804 enforcement.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
When covered solicitation receipts exceed $500 for the calendar year, file the current veterans annual report with the Secretary of State by January 15 of the following year and pay the $50 report fee.
- Deadline
- January 15 following a calendar year in which covered receipts were more than $500.
- Fee
- $50.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Annual when threshold met
- How to comply
- File Form 3503 or current successor with the required annual solicitation information.
- Official form or portal
- Form 3503 — Veterans Organization Annual Report
Applies to: A registered veterans organization that received more than $500 from solicitations during the preceding calendar year.
- The trigger is more than $500, not $500 or more; solicitor quarterly reporting uses a separate >$5,000 quarterly threshold.
- Failure to file the required annual report can place the registration in noncompliance and trigger statutory remedies.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
A veterans solicitor must separately register with the Secretary of State and pay $500. The solicitor bond is $5,000 if solicitation is in not more than one county, $10,000 if in more than one but fewer than six counties, and $25,000 if in more than five counties.
- Deadline
- Before covered solicitor activity; registration valid one year and renewed to continue.
- Fee
- $500 registration; bond $5,000 (not more than one county), $10,000 (more than one but fewer than six counties), or $25,000 (more than five counties).
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Annual
- How to comply
- File the current veterans solicitor registration and bond materials in the 3500 series.
- Official form or portal
- Veterans solicitor registration and bond forms in the 3500 series
Applies to: A person/entity acting as a solicitor under Texas Occupations Code Chapter 1804.
- Organization registration and organization bond requirements are separate; quarterly reporting is separately triggered.
- Unregistered/unbonded solicitation can trigger Chapter 1804 enforcement.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 2 more
View official sources (3)
When a solicitor receives more than $5,000 from solicitations during a calendar quarter, file the current quarterly report at the end of that calendar quarter and pay the $50 report fee.
- Deadline
- At the end of each calendar quarter in which covered receipts are more than $5,000, following the current form instructions.
- Fee
- $50.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State
- Frequency
- Quarterly when threshold met
- How to comply
- File Form 3506 or current successor with the required quarterly solicitation information.
- Official form or portal
- Form 3506 — Veterans Solicitor Quarterly Report
Applies to: A registered veterans solicitor whose covered solicitation receipts exceed $5,000 in a calendar quarter.
- The trigger is more than $5,000; do not merge this report with the organization's January 15 annual report.
- Failure to file can create registration and statutory enforcement consequences.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Raffles and Bingo
Two separate legal systems that are often confused. Qualified raffles run under the Charitable Raffle Enabling Act with no state permit and a four-per-year limit. Bingo is separately licensed by the Texas Department of Licensing and Regulation. Three entries here remain VERIFICATION IN PROGRESS.
Texas CREA permits qualifying organizations to conduct raffles without a state raffle permit, subject to statutory eligibility and operating limits. A qualifying organization may conduct no more than four raffles per calendar year.
- Deadline
- Eligibility must exist before the raffle; maximum four raffles per calendar year.
- Fee
- No state raffle permit fee because CREA does not require a state permit for a qualifying raffle.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; local prosecutors/courts for enforcement
- Frequency
- Per raffle; maximum four per calendar year
- How to comply
- Confirm statutory eligibility and conduct the raffle under CREA; retain records supporting eligibility, ticketing, prizes, and use of proceeds.
- Official form or portal
- No state raffle permit; CREA compliance records
Applies to: An organization seeking to conduct a charitable raffle in Texas.
- CREA eligibility includes organization-type and existence requirements; charitable bingo is a separate licensed system.
- An ineligible or noncompliant raffle can constitute illegal gambling and expose organizers to enforcement.
Last verified: 2026-08-10
View official source
Raffle tickets must contain the statutory disclosures. Cash prizes are prohibited. Before ticket sales, the organization must possess/own the prize or post the required bond through the county clerk. Purchased prizes are subject to the current $75,000 value limit, except the statute's $250,000 residential-dwelling limit; donated prizes are not subject to the purchased-prize cap. If a drawing is rescheduled, the statute/OAG guidance uses the 30-day rescheduling/refund rule, and raffle proceeds must be used for the organization's charitable purposes.
- Deadline
- Before ticket sales for prize-possession/bond; at ticket issuance; drawing/rescheduling per announced and statutory timing.
- Fee
- County bond filing costs may apply; no statewide raffle permit fee.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; county clerk for prize bond
- Frequency
- Per raffle
- How to comply
- Prepare compliant tickets, secure the prize or county-clerk bond, conduct the drawing, and use proceeds as CREA requires.
- Official form or portal
- CREA ticket; county-clerk prize bond when required
Applies to: A qualifying organization conducting a Texas charitable raffle.
- Exact prize-limit treatment depends on whether the prize was purchased or donated; cash prizes remain prohibited.
- Violations can make the raffle unlawful and expose the organization/participants to enforcement.
Last verified: 2026-08-10
View official source
OAG guidance permits internet advertising but warns that raffle tickets may not be sold or offered statewide; the agency notes that 'statewide' is not statutorily defined and is generally understood to include the Internet. Current official authority reviewed does not clearly resolve all combinations of online payment, electronic entry, and remote purchaser location.
- Deadline
- Before using any online/electronic ticket-sales or entry method.
- Fee
- No fee conclusion; legality of the method is unresolved.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Frequency
- Per raffle
- How to comply
- Use conservative in-person/offline CREA methods unless current OAG/legal confirmation supports the proposed electronic workflow.
- Official form or portal
- No approved statewide online raffle-sales portal identified
Applies to: A qualifying organization considering online advertising, electronic payment, electronic entry, or internet ticket sales for a Texas raffle.
- Website advertising is distinguishable from online ticket sale/offer; remote purchaser/location facts matter.
- An unsupported online method can turn an otherwise qualifying raffle into unlawful gambling or violate CREA.
Verification in progress. Safe approach: Internet advertising is distinguishable from ticket sale/offer; online payment, electronic entry, and remote-purchaser methods require confirmation. Unresolved: Whether CREA currently permits particular online payment, electronic entry, internet ticket-sale/offer, or remote-purchaser methods. Why the official evidence is insufficient: Current official guidance does not definitively resolve every online payment, electronic entry, or remote-purchaser method under CREA. Needed to resolve: Office of the Attorney General of Texas or enacted CREA amendment/current formal guidance directly addressing electronic/online raffle transactions. Risk if this is treated as settled: Treating advertising language as affirmative authority for online ticket sale, payment, or electronic entry could cause an organization to use an unlawful raffle method.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
CREA authorizes only qualifying raffles within its terms. It does not create general nonprofit authority for casino games, poker, or other gambling that is otherwise prohibited or separately regulated.
- Deadline
- Before conducting any casino-style or poker fundraising.
- Fee
- No CREA fee can legalize non-raffle gambling.
- Filing agency
- Office of the Attorney General of Texas (OAG)
- Responsible party
- Office of the Attorney General of Texas; local prosecutors/courts
- Frequency
- Event-triggered
- How to comply
- Analyze the exact game under Texas gambling law rather than relying on nonprofit status or raffle eligibility.
- Official form or portal
- No general nonprofit casino/poker permit identified in CREA
Applies to: A nonprofit considering casino-style, poker, or other gambling fundraising.
- Charitable bingo is separately licensed by TDLR and must not be used as a substitute for casino/poker authority.
- Unauthorized gambling can create criminal and civil enforcement exposure.
Last verified: 2026-08-10
Official sources: Office of the Attorney General of Texas and 1 more
View official sources (2)
Charitable bingo regulation transferred to the Texas Department of Licensing and Regulation effective September 1, 2025. Current controlling law is the Bingo Enabling Act and current 16 TAC Chapter 141. TDLR published additional proposed Chapter 141 amendments on July 6, 2026 with comments open through August 17, 2026; those proposals are not yet current operative rules as of August 10, 2026.
- Deadline
- Current rules apply now; proposed-rule comment deadline August 17, 2026.
- Fee
- Fees depend on license/transaction and are separately treated in TX-F071 because current amount verification is incomplete.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- Continuous; rulemaking monitored
- How to comply
- Use TDLR's current charitable-bingo pages, linked licensing materials, and the current rules.
- Official form or portal
- TDLR Charitable Bingo; TDLR licensing materials
Applies to: Organizations conducting or seeking to conduct charitable bingo in Texas.
- Legacy txbingo.org materials remain operationally linked by TDLR for some processes, but the regulator is TDLR; proposed rules are monitoring-only until final.
- Using former-regulator assumptions or proposed rules as current law can produce incorrect licensing and reporting decisions.
Last verified: 2026-08-10
Official sources: Texas Department of Licensing and Regulation and 3 more
View official sources (4)
An eligible organization seeking regular bingo authority must complete TDLR's current conductor-license process. Current TDLR-linked first-time guidance describes a regular license term of up to two years, limits regular occasions to no more than three per week, limits an occasion to no more than six hours, and instructs first-time applicants to submit required material at least 30 days before the first planned occasion.
- Deadline
- Submit a complete first-time application at least 30 days before the first planned occasion under current linked guidance.
- Fee
- Current conductor-license fee amount is not stated here; see TX-F071.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- License cycle up to two years; recurring occasions
- How to comply
- Apply through the current TDLR charitable-bingo licensing channel and supply eligibility, location, officers, and other required documents.
- Official form or portal
- Regular conductor license application / TDLR bingo licensing system
Applies to: An eligible organization that will conduct recurring charitable bingo.
- Eligibility classes and location/lessor/operator relationships can create additional requirements; fee amount remains separately unresolved.
- Conducting bingo without required authority can trigger administrative and statutory enforcement.
Last verified: 2026-08-10
Official sources: Texas Department of Licensing and Regulation and 3 more
View official sources (4)
Current TDLR-linked guidance describes a nonregular license for a single occasion of no more than six hours and a statutory annual ceiling on temporary/nonregular occasions. This path is separate from regular weekly occasions.
- Deadline
- Before the nonregular occasion; occasion length no more than six hours.
- Fee
- Current fee amount is not stated here; see TX-F071.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- Per occasion
- How to comply
- Use the current TDLR bingo licensing channel for the appropriate temporary/nonregular authorization.
- Official form or portal
- Nonregular/temporary bingo application
Applies to: An eligible organization conducting isolated bingo occasions rather than operating solely under regular occasions.
- The exact annual interaction between regular temporary occasions and the current two-year regular license is separately qualified in TX-F068.
- Conducting an occasion outside licensed authority can trigger bingo enforcement.
Last verified: 2026-08-10
Official sources: Texas Department of Licensing and Regulation and 2 more
View official sources (3)
Current TDLR-linked operational guidance contains language that is difficult to reconcile with the current up-to-two-year regular-license term when describing temporary occasions, including a 48-occasion annual-license-period formulation in legacy-branded operational material. The exact current quota mechanics should not be published without TDLR confirmation.
- Deadline
- Before requesting temporary occasions beyond the clearly supported base authority.
- Fee
- Fee amount unresolved with the quota mechanics; see TX-F071.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- Event-triggered
- How to comply
- Use the current TDLR licensing channel and obtain agency confirmation for the exact temporary-occasion count applicable to the license term.
- Official form or portal
- TDLR bingo temporary-occasion process
Applies to: A regular licensed bingo conductor seeking additional temporary occasions.
- The issue is limited to quota mechanics; the current regulator, ordinary occasion duration, and regular-license framework are verified.
- Over-scheduling temporary bingo can exceed licensed authority and trigger administrative enforcement.
Verification in progress. Safe approach: Current TDLR-linked temporary-occasion quota wording should be confirmed before publishing a numeric license-period operator. Unresolved: The exact number and period operator for temporary occasions available to a regular conductor under the current up-to-two-year regular-license framework. Why the official evidence is insufficient: The exact number and period operator for temporary occasions under a current up-to-two-year regular license remains unclear in current linked guidance. Needed to resolve: Texas Department of Licensing and Regulation current rule/order or direct licensing instruction reconciling the temporary-occasion quota with the current license term. Risk if this is treated as settled: Publishing an unreconciled numerical quota could tell a conductor it may schedule more or fewer temporary occasions than current authority actually permits.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Texas Department of Licensing and Regulation and 2 more
View official sources (3)
Current TDLR-linked guidance instructs licensees using the online system to begin renewal 45 days before expiration and describes a 30-day paper-mailing lead. Licensed conductors file quarterly reports on the current January 25, April 25, July 25, and October 25 schedule.
- Deadline
- Renewal: 45 days before expiration through current online guidance; paper lead 30 days. Quarterly reports: Jan 25, Apr 25, Jul 25, Oct 25.
- Fee
- Current fee amount is handled in TX-F071.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- License-cycle renewal plus quarterly reports
- How to comply
- Use TDLR's current bingo system / linked renewal and reporting processes.
- Official form or portal
- TDLR bingo renewal; quarterly report portal/forms
Applies to: A licensed bingo conductor continuing operations.
- Final rule changes proposed in July 2026 are not yet operative as of the research date.
- Late renewal can interrupt bingo authority; late or missing reports can trigger administrative consequences.
Last verified: 2026-08-10
Official sources: Texas Department of Licensing and Regulation and 2 more
View official sources (3)
Texas bingo law and current TDLR-linked worker guidance regulate who may work bingo and the required worker registration/eligibility process for covered roles.
- Deadline
- Before a person performs a role requiring worker eligibility/registration.
- Fee
- Current worker fee amount is not stated here; fee uncertainty is isolated in TX-F071.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- Continuous/event-triggered
- How to comply
- Use the current TDLR-linked worker registration/eligibility process and maintain records.
- Official form or portal
- TDLR bingo worker registration / registry
Applies to: A bingo conductor using workers in roles covered by Texas bingo law/rules.
- Volunteer status alone does not eliminate bingo worker rules; exact role classifications should be checked in current TDLR materials.
- Using an ineligible or unregistered worker in a covered role can create license and enforcement consequences.
Last verified: 2026-08-10
Official sources: Texas Department of Licensing and Regulation and 2 more
View official sources (3)
Current TDLR pages and linked operational materials establish the licensing framework, but the exact current fee amounts for all conductor, renewal, temporary, and worker filings were not directly verifiable from a single current controlling fee source on August 10, 2026. Do not infer $0 from silence or carry forward legacy transition-era amounts.
- Deadline
- At each bingo filing requiring a fee.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the complete current fee schedule.
- Filing agency
- Texas Department of Licensing and Regulation, Charitable Bingo Operations (TDLR)
- Responsible party
- Texas Department of Licensing and Regulation
- Frequency
- Event-triggered
- How to comply
- Use the TDLR payment/portal amount shown at filing only after verifying it against current official fee authority.
- Official form or portal
- TDLR bingo licensing/payment system
Applies to: Organizations or persons applying for or renewing Texas charitable-bingo authority.
- The licensing duties themselves are verified; only exact current fee amounts are isolated as review-required.
- Using stale fee amounts can cause rejected/incomplete filings or incorrect public guidance.
Verification in progress. Safe approach: Do not publish bingo fee amounts until a complete current TDLR fee schedule is directly verified. Unresolved: The complete current fee amounts for conductor applications, renewals, temporary occasions, and worker filings under the current TDLR bingo system. Why the official evidence is insufficient: Exact current conductor, renewal, temporary-occasion, and worker fee amounts require direct TDLR confirmation; no $0 amount is inferred. Needed to resolve: Texas Department of Licensing and Regulation current fee rule/schedule or live fee portal tied to current authority. Risk if this is treated as settled: Publishing legacy, incomplete, inferred, or invented bingo fees could cause incorrect filing guidance and rejected or underpaid applications.
Last verified: 2026-08-10
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Texas Department of Licensing and Regulation and 5 more
View official sources (6)
Employment
Applies once the organization has employees. Unemployment coverage, the financing election, new-hire reporting, state wage withholding and workers' compensation are separate systems with separate triggers, and meeting one says nothing about the others.
A §501(c)(3) nonprofit becomes subject to Texas unemployment tax when it employs four or more employees for some portion of a day in each of 20 different calendar weeks in a calendar year. Once liable, register with TWC within 10 days.
- Deadline
- Register within 10 days after becoming liable; coverage threshold is four employees in 20 different weeks.
- Fee
- No employer registration fee identified.
- Filing agency
- Texas Workforce Commission (TWC)
- Frequency
- Coverage continuous after trigger; registration once
- How to comply
- Register through TWC's unemployment tax registration system.
- Official form or portal
- TWC Unemployment Tax Registration
Applies to: A §501(c)(3) nonprofit employer that meets Texas unemployment coverage conditions.
- Other nonprofit or governmental employment categories can use different coverage rules; federal employment tax is separate.
- Failure to register/report can create tax assessments, penalties, interest, and collection action.
- New Mexico unemployment insurance required in some cases
- Oklahoma unemployment insurance required
Last verified: 2026-08-10
Official sources: Texas Workforce Commission and 1 more
View official sources (2)
Covered employers file quarterly wage reports and pay unemployment contributions. Texas uses the first $9,000 of wages paid to each employee in a calendar year as the taxable wage base.
- Deadline
- Jan 31, Apr 30, Jul 31, Oct 31 for the preceding quarter.
- Fee
- Contribution rate depends on the employer account; no filing fee.
- Filing agency
- Texas Workforce Commission (TWC)
- Frequency
- Quarterly
- How to comply
- File through TWC's current unemployment tax reporting system.
- Official form or portal
- TWC Unemployment Tax Services / quarterly report
Applies to: A nonprofit employer subject to Texas unemployment tax under the contribution method.
- Reimbursing nonprofit employers use a different financing method but still have reporting duties.
- Late reports/payments can create penalties, interest, estimated assessments, and collection action.
Last verified: 2026-08-10
Official sources: Texas Workforce Commission and 1 more
View official sources (2)
A qualifying nonprofit may elect to reimburse TWC for benefits charged to its account instead of paying regular contributions. A newly established liable account generally makes the election within 45 days; an existing taxed employer uses Form C-6A by December 1 for the next calendar year. The election is generally binding for at least two calendar years.
- Deadline
- New account: within 45 days after notice/establishment under current guidance; existing taxed employer: by Dec 1 for next year.
- Fee
- No election fee identified; reimbursement payments equal benefit charges as determined by TWC.
- Filing agency
- Texas Workforce Commission (TWC)
- Frequency
- Election then reimbursement billing/reporting
- How to comply
- Submit the reimbursement election through TWC; existing taxed employers use Form C-6A.
- Official form or portal
- Form C-6A / TWC reimbursement election
Applies to: A qualifying nonprofit employer choosing reimbursement instead of regular unemployment-tax contributions.
- Election timing differs for newly liable versus existing taxed employers; reimbursement does not eliminate quarterly wage reporting.
- Missing the election deadline can leave the employer on contribution financing for the next period; unpaid reimbursements can create collection liability.
Last verified: 2026-08-10
Official sources: Texas Workforce Commission and 1 more
View official sources (2)
Report each new or rehired employee within 20 calendar days after the hire/rehire date. Employers filing electronically in batches may transmit two monthly reports not less than 12 nor more than 16 days apart under the federal/Texas batch rule.
- Deadline
- Within 20 calendar days after hire or rehire; electronic batch reports 12–16 days apart when using the twice-monthly method.
- Fee
- No filing fee.
- Filing agency
- Texas Workforce Commission (TWC)
- Responsible party
- Texas Workforce Commission / Texas New Hire Reporting Program
- Frequency
- Per hire/rehire or approved batch schedule
- How to comply
- Report electronically through the Texas New Hire Reporting portal or other approved method.
- Official form or portal
- Texas New Hire Reporting Program
Applies to: Texas nonprofit employers hiring or rehiring employees.
- Federal I-9, federal payroll, and unemployment registration are separate employer duties.
- Failure to report can trigger statutory penalties and impair child-support enforcement.
Last verified: 2026-08-10
Official source: Texas Workforce Commission — New Hire Reporting
View official source
Texas does not operate a state individual income-tax withholding system because the Texas Constitution prohibits a tax on individuals' net incomes unless constitutional conditions are met. Employers still must satisfy federal payroll withholding and separate Texas unemployment/new-hire obligations.
- Deadline
- No Texas individual-income-tax withholding registration or periodic state withholding return under the current posture.
- Fee
- No Texas individual-income-tax withholding filing fee because no such state withholding account exists.
- Filing agency
- Texas Comptroller of Public Accounts (Comptroller)
- Responsible party
- Texas Comptroller of Public Accounts / constitutional framework; Internal Revenue Service for federal withholding
- Frequency
- Continuous classification
- How to comply
- Do not create a Texas individual-income-tax withholding account; complete federal payroll and other state employer registrations that apply.
- Official form or portal
- No Texas individual-income-tax withholding portal
Applies to: Texas nonprofit employers paying wages to employees.
- This does not address franchise tax, sales tax, local taxes, or federal payroll taxes.
- Confusing absence of state income-tax withholding with absence of employer duties can cause missed federal, unemployment, or new-hire filings.
Last verified: 2026-08-10
Official sources: Texas Legislature and 1 more
View official sources (2)
Texas generally allows private employers, including nonprofits, to choose whether to obtain workers' compensation coverage. Governmental employers are required to provide coverage. A private nonprofit that does not subscribe enters the separate nonsubscriber compliance path.
- Deadline
- Before employees are exposed to work risk and whenever subscriber status changes.
- Fee
- Insurance premium depends on carrier/payroll; no state filing fee stated here.
- Filing agency
- Texas Department of Insurance, Division of Workers' Compensation (DWC)
- Frequency
- Continuous
- How to comply
- Purchase workers' compensation from an authorized carrier or qualify for an allowed self-insurance method; otherwise comply with nonsubscriber rules.
- Official form or portal
- Workers' compensation policy/self-insurance; DWC nonsubscriber process if not covered
Applies to: Texas nonprofit employers, distinguishing private from governmental entities and contract/program exceptions.
- Construction contracts, governmental status, and other statutes/contracts can require coverage even when the general private-employer rule is elective.
- Subscribers and nonsubscribers face different liability, notice, reporting, and benefit consequences.
- Oklahoma workers compensation required
- Alaska workers compensation required
Last verified: 2026-08-10
View official source
Nonsubscribers must give required employee workplace notices and file Form DWC-005 during the annual February 1–April 30 filing window and after specified status events. Employers with at least five employees also have DWC-007 reporting for covered work-related injuries/illnesses/deaths involving more than one day of lost time.
- Deadline
- DWC-005 annually Feb 1–Apr 30 and after specified first-employee/coverage-termination events; DWC-007 due under the current monthly injury-report rule.
- Fee
- No DWC filing fee identified.
- Filing agency
- Texas Department of Insurance, Division of Workers' Compensation (DWC)
- Frequency
- Annual plus event-triggered
- How to comply
- File DWC-005/DWC-007 through the DWC process and post/provide required nonsubscriber notices.
- Official form or portal
- Form DWC-005; Form DWC-007; employee notices
Applies to: A Texas private nonprofit employer that is a workers' compensation nonsubscriber.
- Exact DWC-007 timing and applicability depend on employee count and injury facts; governmental employers do not use the private nonsubscriber choice.
- Failure to report/post can create administrative penalties and does not confer subscriber defenses.
Last verified: 2026-08-10
Official sources: Texas Department of Insurance, Division of Workers' Compensation and 1 more
View official sources (2)
Licensing and Alcohol Events
Texas has no universal statewide general business license, which does not mean a nonprofit needs no licenses. Activity-specific and local approvals still apply, and serving alcohol at an event runs through the Alcoholic Beverage Commission rather than through any gaming authority.
The Governor's Business Permit Office affirmatively states that Texas does not have a general business license. This does not mean a nonprofit needs no licenses: regulated activities, occupations, facilities, alcohol, food, child care, zoning, fire, occupancy, and local permits can apply.
- Deadline
- Before engaging in any activity requiring a specific state or local approval.
- Fee
- No universal statewide general-license fee because the state does not issue one; specific permits have their own fees.
- Filing agency
- Office of the Governor of Texas, Business Permit Office
- Responsible party
- Office of the Governor of Texas, Business Permit Office; activity/local regulators as applicable
- Frequency
- Continuous screening
- How to comply
- Use the Governor's permit guidance and the responsible state/local regulator for the actual activity.
- Official form or portal
- Texas Business Permits Office resources; activity-specific portals
Applies to: Ordinary Texas nonprofits evaluating baseline business licensing.
- Do not convert 'no general business license' into 'no licenses'; local rules are not generalized statewide.
- Operating a regulated activity without its required permit can trigger closure, penalties, or safety enforcement.
Last verified: 2026-08-10
Official source: Office of the Governor of Texas — Business Permit Office
View official source
Common nonprofit activities can trigger separate state and local licensing. Texas DSHS/local health authorities regulate food establishments/events in the applicable jurisdiction, and Texas HHSC licenses/regs child-care operations. Occupancy, fire, and zoning are commonly local. This is a representative screen, not a catalog.
- Deadline
- Before opening or conducting the regulated activity/event.
- Fee
- Fees vary by activity and local jurisdiction; no statewide amount is generalized.
- Filing agency
- Texas Department of State Health Services (DSHS)
- Responsible party
- Texas Department of State Health Services; Texas Health and Human Services; local permitting authorities
- Frequency
- License/permit cycle varies
- How to comply
- Use the relevant DSHS/local health or HHSC portal and local planning/fire/occupancy authority for the actual activity/location.
- Official form or portal
- DSHS food-establishment resources; HHSC Child Care Regulation portal; local permit systems
Applies to: A Texas nonprofit operating a regulated facility/activity such as food service or child care.
- Only representative high-value examples are retained under the Master Tier 3/local boundary; no city-by-city inventory was created.
- Operating without required health, child-care, occupancy, fire, or zoning approval can lead to closure, penalties, and safety enforcement.
- Oklahoma local business license required in some cases
- Vermont local business license required
Last verified: 2026-08-10
Official sources: Texas Department of State Health Services and 2 more
View official sources (3)
A qualifying nonprofit may use the TABC nonprofit temporary-event path. Apply at least 10 business days before the event. The current permit fee is $50 per day and the event authorization may cover no more than 10 consecutive days. Late filings are subject to the current escalating late fees.
- Deadline
- At least 10 business days before the event; late tiers apply at 9–7, 6–4, and 3–1 days before the event.
- Fee
- $50 per day; late filing fee $300 at 9–7 days, $500 at 6–4 days, $900 at 3–1 days before event.
- Filing agency
- Texas Alcoholic Beverage Commission (TABC)
- Frequency
- Per event
- How to comply
- Apply through TABC's current temporary-event process and wait for approval before alcohol service/sales.
- Official form or portal
- Nonprofit Entity Temporary Event Permit (NT)
Applies to: A qualifying nonprofit entity conducting a temporary alcohol event under Alcoholic Beverage Code §30.01.
- Alcohol authorization is separate from raffle/bingo authority; local approvals and wet/dry status can also matter.
- Serving/selling alcoholic beverages without required authorization can trigger TABC enforcement and local consequences.
Last verified: 2026-08-10
Official source: Texas Alcoholic Beverage Commission — Temporary Event Authorizations
View official source
TABC treats a nonprofit alcohol auction as a distinct authorization/workflow. Submit the current auction information before the auction; current TABC guidance states no separate auction filing fee.
- Deadline
- Before the alcohol auction.
- Fee
- No separate auction filing fee, affirmatively stated by TABC; the underlying event permit fees still apply.
- Filing agency
- Texas Alcoholic Beverage Commission (TABC)
- Frequency
- Per auction
- How to comply
- Submit the current TABC nonprofit auction form/process in addition to any required event permit.
- Official form or portal
- TABC Nonprofit Auction form/process
Applies to: A qualifying nonprofit conducting an alcoholic-beverage auction in connection with an authorized event.
- Raffle/gaming authority does not authorize alcohol; the underlying event and local alcohol rules remain separate.
- An unapproved alcohol auction can violate beverage-control law even if the charity is otherwise eligible to fundraise.
Last verified: 2026-08-10
Official source: Texas Alcoholic Beverage Commission — Temporary Event Authorizations
View official source
Lobbying, Campaign Finance, and Final Closure
Three separate advocacy regimes apply at once: Texas lobby registration, Texas campaign finance, and the federal §501(c)(3) prohibition on political campaign intervention. The group closes with the multi-agency account closure that a termination filing does not accomplish on its own.
For 2026, lobby registration is triggered when qualifying compensation/reimbursement exceeds $2,290 in a calendar quarter or qualifying lobbying expenditures exceed $990 in a calendar quarter, subject to exclusions and exemptions in the rules. A person who triggers registration files no later than five days after the communication that creates the registration requirement.
- Deadline
- No later than 5 days after the communication that triggers registration; thresholds measured per calendar quarter.
- Fee
- $750 annual fee ordinarily; $150 qualified nonprofit fee when the registrant satisfies the Ethics Commission's nonprofit conditions.
- Filing agency
- Texas Ethics Commission (TEC)
- Frequency
- Annual registration with quarterly threshold testing
- How to comply
- File the current Lobby Registration (REG) through the Texas Ethics Commission electronic system.
- Official form or portal
- TEC Lobby Registration (REG)
Applies to: An individual employee or contract lobbyist whose Texas lobbying compensation/reimbursement or expenditures exceed the 2026 thresholds.
- Threshold exclusions, employer/employee attribution, and exemptions must be applied exactly; state lobbying is separate from federal §501(c)(3) lobbying limits.
- Failure to register/report can create civil penalties and Ethics Commission enforcement.
Last verified: 2026-08-10
Official sources: Texas Ethics Commission and 2 more
View official sources (3)
Lobby registration expires at the end of the calendar year. A registrant qualifying for modified annual reporting files the annual report by January 10; when the annual-reporting limit is exceeded, monthly reporting begins under the current TEC rules and monthly reports are due by the 10th day of the following month. Amendments/final termination use the current TEC forms and timing.
- Deadline
- Registration cycle ends Dec 31; annual report Jan 10 when eligible; monthly reports due the 10th of the following month after monthly reporting applies.
- Fee
- No separate report fee stated; late penalties can apply.
- Filing agency
- Texas Ethics Commission (TEC)
- Frequency
- Annual registration; monthly or annual reporting
- How to comply
- Use TEC's electronic lobby reporting system and current LA/monthly/final forms.
- Official form or portal
- TEC lobby activity report / Form LA; termination/final filing
Applies to: A person registered as a Texas lobbyist.
- Modified-annual eligibility depends on current expenditure thresholds; regular-session amendment timing can be shorter under TEC rules.
- Late or omitted reports can produce Ethics Commission penalties and an inaccurate public lobby record.
Last verified: 2026-08-10
Official sources: Texas Ethics Commission and 1 more
View official sources (2)
Texas political committees use a distinct campaign-treasurer appointment and reporting system. Current 2026 GTA/STA instructions require the applicable treasurer appointment before accepting political contributions or making political expenditures exceeding $1,140, subject to the committee classification rules.
- Deadline
- Before exceeding $1,140 in contributions/expenditures under the applicable committee rules and before committee activity requiring an appointment.
- Fee
- No filing fee stated for the treasurer appointment; late-report penalties can apply.
- Filing agency
- Texas Ethics Commission (TEC)
- Responsible party
- Texas Ethics Commission or applicable local filing authority
- Frequency
- Event-triggered plus periodic reports
- How to comply
- File the applicable GTA or STA with TEC or the correct local filing authority, then file required campaign reports.
- Official form or portal
- Form GTA; Form STA; TEC campaign-finance filing system
Applies to: A group that acts in concert for Texas political purposes and becomes a general-purpose or specific-purpose committee under state law.
- Filing authority depends on committee/election jurisdiction; corporate contribution prohibitions and federal §501(c)(3) restrictions remain separate.
- Operating a political committee without a required treasurer appointment or reports can trigger statutory penalties and invalid contribution/expenditure activity.
Last verified: 2026-08-10
Official sources: Texas Ethics Commission and 3 more
View official sources (4)
Federal §501(c)(3) organizations are prohibited from participating or intervening in political campaigns for or against candidates. That federal tax rule is separate from Texas lobby registration, Texas political committee rules, and Texas campaign-finance reporting.
- Deadline
- Continuous while relying on §501(c)(3) status.
- Fee
- No state filing fee; federal tax consequences are separate.
- Responsible party
- Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Screen proposed political activity under both federal §501(c)(3) rules and the independent Texas campaign/lobby systems.
- Official form or portal
- IRS political campaign/lobbying guidance; Texas TEC systems
Applies to: Organizations holding or seeking federal §501(c)(3) recognition.
- Permissible nonpartisan civic activity and federal lobbying rules require separate analysis; this fact is the narrow federal interaction only.
- Violating the federal candidate prohibition can jeopardize federal tax-exempt status and create federal excise-tax consequences; state reporting compliance does not cure the federal violation.
Last verified: 2026-08-10
Official sources: Internal Revenue Service and 4 more
View official sources (5)
Do not reduce closure to Form 652 or Form 608. After governance authorization and winding up, close every account actually held: SOS entity status; Comptroller franchise/sales accounts; TWC unemployment; workers' compensation/nonsubscriber status; special solicitation registrations; bingo; alcohol; lobbying/campaign accounts; and local permits/taxes. Preserve charitable-asset restrictions through the final distribution.
- Deadline
- At closure, using each agency's event-based final filing/account termination rule.
- Fee
- Fees vary by account; SOS domestic nonprofit termination $5 and foreign withdrawal $5; taxes, penalties, or other program fees may remain.
- Filing agency
- Texas Secretary of State, Business and Public Filings Division (SOS)
- Responsible party
- Texas Secretary of State; Texas Comptroller of Public Accounts; TWC; TDI/DWC; OAG; TDLR; TABC; TEC; local authorities as applicable
- Frequency
- One time per account
- How to comply
- Inventory all registrations/accounts, complete each agency's closure process, retain final records, and confirm status rather than assuming the SOS filing closes all systems.
- Official form or portal
- Form 652 or 608; Comptroller/TWC/DWC/OAG/TDLR/TABC/TEC/local closure processes as applicable
Applies to: A Texas nonprofit ending operations or a foreign nonprofit ending Texas activities.
- Only accounts actually held must be closed; federal IRS closure/reporting is separate from this Texas state-account fact.
- Open accounts can continue generating reports, notices, taxes, or penalties after the corporate filing; improper asset distribution can trigger charitable-trust enforcement.
Last verified: 2026-08-10
Official sources: Texas Secretary of State and 10 more
View official sources (11)
Official Sources
88 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Texas Comptroller of Public Accounts | 2026 Franchise Tax Forms | https://comptroller.texas.gov/taxes/franchise/forms/2026-franchise.php | |
| Texas Ethics Commission | 2026 Lobby Registration (Form REG) Instructions | https://ethics.state.tx.us/data/forms/lobby/REG_ins26.pdf | |
| Texas Comptroller of Public Accounts | 501(c)(3), (4), (8), (10) or (19) Exemptions | https://comptroller.texas.gov/taxes/exempt/501%28c%29-exemptions-1.php | |
| Texas Department of Licensing and Regulation / Charitable Bingo Operations | Already Hosting Bingo — Renewal, Amendments, and Reporting | https://www.txbingo.org/export/sites/bingo/Licensing/Conductor/conductor-already-hosting.html | |
| Bexar Appraisal District | Bexar Appraisal District — Property Tax Forms | https://bcad.org/forms/ | |
| Texas Legislature | Business & Commerce Code, Chapter 303 — Law Enforcement Telephone Solicitation | https://statutes.capitol.texas.gov/Docs/BC/htm/BC.303.htm | |
| Texas Secretary of State | Business and Nonprofit Forms | https://www.sos.state.tx.us/corp/forms_boc.shtml | |
| Texas Legislature | Business Organizations Code §1.008 — Short Titles | https://statutes.capitol.texas.gov/GetStatute.aspx?Code=BO&Value=1.008 | |
| Texas Legislature | Business Organizations Code, Chapter 11 — Winding Up and Termination | https://statutes.capitol.texas.gov/Docs/BO/htm/BO.11.htm | |
| Texas Legislature | Business Organizations Code, Chapter 22 — Nonprofit Corporations | https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm | |
| Texas Legislature | Business Organizations Code, Chapter 3 — Formation and Governance | https://statutes.capitol.texas.gov/Docs/BO/htm/BO.3.htm | |
| Texas Legislature | Business Organizations Code, Chapter 5 — Names, Registered Agents, and Registered Offices | https://statutes.capitol.texas.gov/Docs/BO/htm/BO.5.htm | |
| Office of the Governor of Texas | Business Permit Office | https://gov.texas.gov/business/page/business-permits-office | |
| Texas Department of Licensing and Regulation | Charitable Bingo | https://www.tdlr.texas.gov/charitable-bingo/ | |
| Texas Department of Licensing and Regulation | Charitable Bingo Laws and Rules | https://www.tdlr.texas.gov/charitable-bingo/laws-rules.htm | |
| Texas Department of Licensing and Regulation / Charitable Bingo Operations | Charitable Bingo Worker Information | https://www.txbingo.org/export/sites/bingo/Licensing/Worker/index.html | |
| Office of the Attorney General of Texas | Charitable Raffles and Casino/Poker Nights | https://www.texasattorneygeneral.gov/divisions/charitable-trusts/charitable-raffles-and-casinopoker-nights | |
| Office of the Attorney General of Texas | Charitable Trusts | https://www.texasattorneygeneral.gov/divisions/charitable-trusts | |
| Texas Health and Human Services Commission | Child Care Regulation Provider Portal | https://childcare.hhs.texas.gov/Provider/AccountLogin | |
| Office of the Attorney General of Texas | Closing a Charitable Trust or Charitable Organization | https://www.texasattorneygeneral.gov/divisions/charitable-trusts/closing-charitable-trust-or-charitable-organization | |
| Texas Workforce Commission | Definition and Types of Employment | https://www.twc.texas.gov/definition-types-employment | |
| Texas Ethics Commission | Direct Campaign Expenditure Report (Form DCE) | https://www.ethics.state.tx.us/data/forms/dce/dce.pdf | |
| Texas Department of Insurance, Division of Workers' Compensation | DWC Media Resources — 2026 Form-005 Annual Filing Notice | https://www.tdi.texas.gov/wc/dwc/media.html | |
| Texas Legislature | Election Code, Chapter 253 — Restrictions on Contributions and Expenditures | https://statutes.capitol.texas.gov/Docs/EL/htm/EL.253.htm | |
| Texas Legislature | Election Code, Chapter 254 — Political Reporting | https://statutes.capitol.texas.gov/Docs/EL/htm/EL.254.htm | |
| Texas Department of Insurance, Division of Workers' Compensation | Employer E-File Online Reporting — Non-Subscriber Duties | https://www.tdi.texas.gov/wc/nonsubscriber.html | |
| Texas Department of Licensing and Regulation / Charitable Bingo Operations | First-Time Conductor License Information | https://www.txbingo.org/export/sites/bingo/Licensing/Conductor/conductor-first-time.html | |
| Texas Secretary of State | Foreign or Out-of-State Entities Frequently Asked Questions | https://www.sos.state.tx.us/corp/foreignfaqs.shtml | |
| Texas Secretary of State | Form 202 — Certificate of Formation — Nonprofit Corporation | https://www.sos.state.tx.us/corp/instructions/202.shtml | |
| Texas Secretary of State | Form 302 — Application for Registration for a Foreign Nonprofit Corporation | https://www.sos.state.tx.us/corp/instructions/302.shtml | |
| Texas Secretary of State | Form 3503 — Veterans Organization Annual Report | https://www.sos.state.tx.us/statdoc/forms/3503.pdf | |
| Texas Secretary of State | Form 3506 — Veterans Organization Solicitor's Quarterly Report | https://www.sos.state.tx.us/statdoc/forms/3506.pdf | |
| Texas Secretary of State | Form 401 — Statement of Change of Registered Office/Agent | https://www.sos.state.tx.us/corp/instructions/401.shtml | |
| Texas Secretary of State | Form 401-A — Acceptance of Appointment and Consent to Serve as Registered Agent | https://www.sos.state.tx.us/corp/instructions/401-a.shtml | |
| Texas Secretary of State | Form 414 — Restated Certificate of Formation with New Amendments | https://www.sos.state.tx.us/corp/instructions/414.shtml | |
| Texas Secretary of State | Form 424 — Certificate of Amendment | https://www.sos.state.tx.us/corp/instructions/424.shtml | |
| Texas Comptroller of Public Accounts | Form 50-115 — Application for Charitable Organization Property Tax Exemption | https://comptroller.texas.gov/forms/50-115.pdf | |
| Texas Secretary of State | Form 501 — Reservation or Renewal of Reservation of an Entity Name | https://www.sos.state.tx.us/corp/instructions/501.shtml | |
| Texas Secretary of State | Form 503 — Assumed Name Certificate | https://www.sos.state.tx.us/corp/instructions/503.shtml | |
| Texas Secretary of State | Form 608 — Certificate of Withdrawal of Registration | https://www.sos.state.tx.us/corp/instructions/608.shtml | |
| Texas Secretary of State | Form 652 — Certificate of Termination of a Domestic Entity | https://www.sos.state.tx.us/corp/instructions/652.shtml | |
| Texas Secretary of State | Form 802 — Periodic Report — Nonprofit Corporation | https://www.sos.state.tx.us/corp/instructions/802.shtml | |
| Texas Workforce Commission | Form C-6A — Election to Pay Reimbursements | https://www.twc.texas.gov/programs/unemployment-tax/forms/c-6a | |
| Texas Comptroller of Public Accounts | Franchise Tax | https://comptroller.texas.gov/taxes/franchise/ | |
| Texas Comptroller of Public Accounts | Franchise Tax Account Status and Termination | https://comptroller.texas.gov/taxes/franchise/close-business.php | |
| Texas Comptroller of Public Accounts | Franchise Tax FAQ — Exemptions | https://comptroller.texas.gov/taxes/franchise/faq/exemptions.php | |
| Texas Comptroller of Public Accounts | Franchise Tax Notices and Resolving Problems | https://comptroller.texas.gov/taxes/franchise/notices.php | |
| Texas Ethics Commission | General-Purpose Committee Campaign Treasurer Appointment Instructions (Form GTA) | https://www.ethics.state.tx.us/forms/pacs/GTA_ins.php | |
| Texas Comptroller of Public Accounts | Guidelines to Texas Tax Exemptions — Publication 96-1045 | https://comptroller.texas.gov/taxes/publications/96-1045.php | |
| Office of the Attorney General of Texas | LETSA Registration Form and Registry | https://www2.texasattorneygeneral.gov/consumer/letsa/index.php | |
| Texas Ethics Commission | Lobby Registration Fees | https://www.ethics.state.tx.us/filinginfo/lobby/LobbyRegistrationFees.php | |
| Texas Ethics Commission | Lobbying Forms and Electronic Filing | https://www.ethics.state.tx.us/forms/lobby/ | |
| Texas Comptroller of Public Accounts | Marketplace Providers and Sellers | https://comptroller.texas.gov/taxes/sales/marketplace-providers-sellers.php | |
| Texas Workforce Commission | New Hire Reporting | https://www.twc.texas.gov/employer-resources/new-hire-reporting | |
| Texas Comptroller of Public Accounts | No Tax Due Reporting for Report Year 2024 and Later | https://comptroller.texas.gov/taxes/franchise/ntd-rpt-updates-2024.php | |
| Texas Comptroller of Public Accounts | Nonprofit and Exempt Organizations — Purchases and Sales, Publication 96-122 | https://comptroller.texas.gov/taxes/publications/96-122.php | |
| Texas Secretary of State | Nonprofit Organizations | https://www.sos.state.tx.us/corp/nonprofit_org.shtml | |
| Texas Secretary of State | Nonprofit Organizations Frequently Asked Questions | https://www.sos.state.tx.us/corp/nonprofitfaqs.shtml | |
| Texas Legislature | Occupations Code, Chapter 1803 — Public Safety Solicitation | https://statutes.capitol.texas.gov/Docs/OC/htm/OC.1803.htm | |
| Texas Legislature | Occupations Code, Chapter 1804 — Veterans Organization Solicitation | https://statutes.capitol.texas.gov/Docs/OC/htm/OC.1804.htm | |
| Texas Legislature | Occupations Code, Chapter 2001 — Bingo | https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2001.htm | |
| Texas Legislature | Occupations Code, Chapter 2002 — Charitable Raffles | https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2002.htm | |
| Texas Department of State Health Services | Permits for Retail Food Establishments | https://www.dshs.texas.gov/retail-food-establishments/permits-retail-food-establishments | |
| Internal Revenue Service | Political Campaign and Lobbying Activities — Charities and Nonprofits | https://www.irs.gov/charities-non-profits/charitable-organizations/political-campaign-and-lobbying-activities | |
| Office of the Attorney General of Texas | Proceedings Involving a Charitable Trust | https://www.texasattorneygeneral.gov/divisions/charitable-trusts/proceedings-involving-charitable-trust | |
| Texas Comptroller of Public Accounts | Property Tax Exemption for Organizations Primarily Engaged in Charitable Activities — Publication 94-166 | https://comptroller.texas.gov/taxes/publications/94-166.php | |
| Texas Comptroller of Public Accounts | Property Tax Forms | https://comptroller.texas.gov/taxes/property-tax/forms/ | |
| Texas Secretary of State | Public Filings and Other Forms — Solicitation Forms | https://www.sos.state.tx.us/other/forms.shtml | |
| Texas Comptroller of Public Accounts | Public Information and Ownership Information Reports Filing Requirements | https://comptroller.texas.gov/taxes/franchise/pir-oir-filing-req.php | |
| Texas Secretary of State | Public Safety Solicitation FAQ — Form Series 3200 | https://www.sos.state.tx.us/statdoc/faqs3200.shtml | |
| Texas Secretary of State | Registered Agent Frequently Asked Questions | https://www.sos.state.tx.us/corp/registeredagentfaqs.shtml | |
| Office of the Attorney General of Texas | Registration and Filings | https://www.texasattorneygeneral.gov/divisions/charitable-trusts/registration-and-filings | |
| Texas Workforce Commission | Reimbursing & Government Employers | https://www.twc.texas.gov/programs/unemployment-tax/reimbursing-government-employers | |
| Texas Comptroller of Public Accounts | Remote Sellers | https://comptroller.texas.gov/taxes/sales/remote-sellers.php | |
| Texas Comptroller of Public Accounts | Sales and Use Tax | https://comptroller.texas.gov/taxes/sales/ | |
| Texas Comptroller of Public Accounts | Sales and Use Tax Forms | https://comptroller.texas.gov/taxes/sales/forms/index.php | |
| Texas Comptroller of Public Accounts | Sales Tax Permit FAQ | https://comptroller.texas.gov/taxes/sales/faq/permit.php | |
| Texas Ethics Commission | Specific-Purpose Committee Campaign Treasurer Appointment Instructions (Form STA) | https://www.ethics.state.tx.us/forms/pacs/STA_ins.php | |
| Texas Department of Licensing and Regulation | Summary of Proposed Charitable Bingo Rule Changes — July 6, 2026 | https://www.tdlr.texas.gov/news/rulemaking/2026/07/06/summary-of-proposed-rule-changes-and-request-for-comments-and-information-3/ | |
| Texas Legislature | Tax Code, Chapter 11 — Taxable Property and Exemptions | https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm | |
| Texas Alcoholic Beverage Commission | Temporary Event Authorizations | https://www.tabc.texas.gov/services/tabc-licenses-permits/temporary-event-authorizations/ | |
| Texas Comptroller of Public Accounts | Texas Applications for Tax Exemption | https://comptroller.texas.gov/taxes/exempt/forms/index.php | |
| Texas Legislature | Texas Constitution, Article VIII — Taxation and Revenue | https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm | |
| Texas Workforce Commission | Unemployment Tax Basics | https://www.twc.texas.gov/programs/unemployment-tax/unemployment-tax-basics | |
| Texas Workforce Commission | Unemployment Tax Registration — Register a Tax Account | https://www.twc.texas.gov/services/register-tax | |
| Texas Workforce Commission | Unemployment Tax Report and Payment Due Dates | https://www.twc.texas.gov/programs/unemployment-tax/tax-report-payment-due-dates | |
| Texas Secretary of State | Veterans Organizations Solicitation FAQ — Form Series 3500 | https://www.sos.state.tx.us/statdoc/faqs3500.shtml | |
| Texas Department of Insurance, Division of Workers' Compensation | Workers' Compensation Insurance Coverage Verification | https://www.tdi.texas.gov/wc/employer/coverage.html |
Recent Texas Compliance Updates
Texas is easy to get wrong because so many of its systems look like each other. Incorporating is not obtaining federal section 501(c)(3) recognition. Form 802 is not a yearly report, and the Secretary of State may ask for it no more often than once every four years. Franchise tax exemption is not the no tax due threshold. Buying exempt is not selling exempt. A raffle is not a bingo game and neither one authorizes alcohol. And filing the Certificate of Termination is not closing the accounts. This overview walks the ordinary lifecycle in the order an organization meets it, from the $25 Form 202 filing and the three director minimum, through the request driven Form 802 and its forfeiture sequence, the four separate tax questions, the charity registration baseline the Attorney General states and the three special solicitation systems it does not cover, raffles and bingo, the employment triggers, advocacy, and the agency by agency closure. It covers 63 of the 88 requirements in the full Texas state guide.
Almost every state asks a nonprofit corporation for a report on a fixed calendar. Texas does not. The Secretary of State may request the periodic report on Form 802, and the statute limits that request to no more often than once every four years. There is no due month to diarise and no filing to make in the years no notice arrives. What replaces the calendar is a notice driven enforcement sequence that moves faster than most founders expect: 30 days after the first notice the corporation forfeits its right to conduct affairs, a later notice opens a 120 day cure window before termination or revocation, and reinstatement adds a fee. This explainer sets out what Form 802 is, what triggers it, what it costs, what happens when it is missed, and the four other filings it is routinely confused with.
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Texas and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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