This guide organizes 35 Texas nonprofit compliance facts supported by 74 official sources. 4 entries are currently marked Verification in Progress.
35 facts · 31 source verified · 4 in progress · 74 official sources
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Formation filing | Required | $25 — Standard Certificate of Formation filing fee | See full requirement | SOURCE VERIFIED |
| Minimum directors | Required | — | — | SOURCE VERIFIED |
| Mandatory officers | Required | — | — | SOURCE VERIFIED |
| Registered agent | Required | — | See full requirement | SOURCE VERIFIED |
| Periodic report | Conditional | $5 — Form 802 filing fee | See full requirement | SOURCE VERIFIED |
| Charitable registration | Not required | — | — | SOURCE VERIFIED |
| Corporate income-tax exemption | Application required | — | See full requirement | SOURCE VERIFIED |
| Sales-tax purchasing treatment | Application required | — | Approval and certificate delivery must precede the exempt purchase. | SOURCE VERIFIED |
| Taxable nonprofit sales | Conditional | $0 — Sales-tax permit — no application fee, though the Comptroller may require security | See full requirement | SOURCE VERIFIED |
| Property-tax exemption | Application required | — | See full requirement | SOURCE VERIFIED |
| Workers' compensation | Conditional | — | See full requirement | SOURCE VERIFIED |
| Unemployment or reemployment tax | Conditional | — | See full requirement | SOURCE VERIFIED |
File a certificate of formation (Form 202) with the Texas Secretary of State. Form 202 is the official minimum-statute template, but custom supplemental provisions may be needed for federal 501(c)(3) and Texas tax-exemption purposes. The filing becomes effective when accepted unless a permitted delayed effective date or event is stated, no later than 90 days after signing. Standard fee is $25; credit-card payments carry an additional 2.7% convenience fee.
Applies to: A new domestic Texas nonprofit corporation.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
A board-managed Texas nonprofit corporation must have at least three directors. Directors must be natural persons. Texas law and Form 202 impose no Texas residency requirement. A corporation may be managed solely by members if its certificate expressly provides that structure.
Applies to: Board-managed Texas nonprofit corporations.
Last verified: 2026-07-20
Official sources: Texas Legislature and 1 more
The officers must include a president and a secretary. The corporation may also appoint vice presidents, a treasurer, and other officers. One individual may hold multiple offices except that the same individual generally may not be both president and secretary.
Applies to: Texas nonprofit corporations.
Last verified: 2026-07-20
Official sources: Texas Legislature and 1 more
Designate and continuously maintain a registered agent and a registered office in Texas. The agent may be an adult Texas resident or a qualifying domestic/registered foreign entity. The nonprofit may not be its own agent. The office must be a Texas street location where process can be personally served during normal business hours and generally cannot be only a mailbox service. Agent consent must exist before designation and need not accompany Form 202. An optional Form 401-A consent record costs $5.
Applies to: Domestic Texas nonprofit corporations and registered foreign nonprofit corporations.
Last verified: 2026-07-20
Official sources: Texas Legislature and 2 more
Texas does not impose a universally scheduled annual or biennial Secretary of State report on nonprofit corporations. The SOS may require Form 802 no more often than once every four years and sends notice to the registered office. The report lists directors, officers, registered agent, and related information. Failure to file within 30 days after the first notification forfeits the right to conduct affairs; if not cured within the later statutory notice/cure process (a 120-day post-forfeiture cure window), termination or revocation follows.
Applies to: Domestic nonprofit corporations and registered foreign nonprofit corporations when the Secretary of State sends a request.
Do not assume an annual filing obligation exists — Form 802 is only due if and when the Secretary of State actually sends a request.
Last verified: 2026-07-20
Official sources: Texas Legislature and 2 more
The Texas Attorney General affirmatively states that most charities or nonprofit organizations are not required to register with the State. This is a narrow baseline, not a statement that fundraising is unregulated: special law-enforcement telephone, public-safety, and veterans solicitations (see special.specialty_solicitation_registration); raffles; bingo; professional arrangements; deceptive practices; local rules; and multistate solicitations may trigger other duties. A charity outside the special statutes is still subject to fraud, consumer-protection, charitable-trust, tax, and local laws.
Applies to: Ordinary charities and nonprofits soliciting donations in Texas that do not fall into a special regulated solicitation category.
Last verified: 2026-07-20
Official sources: Office of the Attorney General of Texas and 1 more
Texas nonprofit incorporation and an IRS determination do not automatically place the organization in exempt status on the Comptroller's records. A 501(c)(3) generally applies with Form AP-204 and the IRS determination letter. An organization that fits Texas's independent charitable, religious, or educational categories may use the category-specific application (AP-205, AP-207, or AP-209) even while federal recognition is pending, if it meets Texas criteria. Government entities may be automatically exempt. Different IRC subsections qualify for different Texas taxes, and federal-based exemption does not automatically create Texas hotel-occupancy-tax exemption.
Applies to: A Texas or foreign nonprofit seeking Texas franchise-tax exemption based on federal 501(c)(3) status or another Texas exemption category.
No application fee is stated on the current Comptroller exemption pages or forms index.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 2 more
Apply to the Comptroller and receive Texas sales-tax exemption before claiming tax-free purchases. After approval, give the seller a properly completed Form 01-339 exemption certificate. Exemption applies only to purchases related to the organization's exempt purpose; employees and volunteers cannot use the organization's exemption for personal purchases. Federal recognition alone is insufficient until Texas approves exemption. Motor-vehicle tax and hotel taxes follow separate eligibility rules, and alcohol purchases usually do not qualify as exempt-purpose purchases.
Applies to: A qualifying 501(c)(3) or other qualifying nonprofit making taxable purchases for its exempt functions.
No application or certificate fee is stated in current Comptroller materials.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 2 more
Purchase exemption does not generally exempt the nonprofit's sales to customers. Obtain a sales-tax permit when required, collect tax, and file returns at the monthly or quarterly frequency assigned by the Comptroller. File a return even for a zero-sales period while the permit remains active. No permit is required where the organization sells only nontaxable items, uses a for-profit seller that handles tax, or conducts only qualifying tax-free fundraising sales (see special.tax_free_fundraising_sales).
Applies to: An exempt nonprofit selling taxable tangible personal property or taxable services outside a statutory exemption.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 3 more
Federal 501(c)(3) status alone does not exempt property. The organization must satisfy Texas Tax Code §11.18 organizational and activity tests, own the property, and use it exclusively for qualifying charitable purposes, then apply to the county appraisal district using Form 50-115. The chief appraiser decides the property's exemption. For the charitable and other nonprofit exemptions covered by §§11.42(d) and 11.43(d), file within one year after acquiring the property; confirm the exact deadline with the appraisal district for the property and exemption category. Partial exemption may apply where only part of the property qualifies.
Applies to: A qualifying charitable organization that owns Texas property used exclusively for statutory charitable functions.
No statewide application fee is stated on the Comptroller form index; local appraisal-district charges were not identified and should be confirmed locally.
Last verified: 2026-07-20
Official sources: Texas Legislature and 2 more
The Governor's Business Permit Office affirmatively states that Texas has no general business license. A nonprofit must still identify activity-specific state and local approvals. Common examples: child-care operations use the HHS Child Care Regulation portal; food service starts with the local health authority or DSHS where no local authority has jurisdiction ($52 single-event or $200 multiple-event DSHS temporary food permit, submitted at least 30 days before the event; local fees vary); a nonprofit without a TABC license seeking to sell/serve alcohol at a temporary event generally files the nonprofit temporary-event application ($50/day, due at least 10 business days before the event, with late fees of $300, $500, or $900 based on lateness). DSHS identifies a 501(c) nonprofit exemption from DSHS retail-food permitting in specified circumstances, but local health authorities may administer their own permits — this is not a universal food-event exemption.
Applies to: Nonprofits operating programs, facilities, events, or sales subject to activity-specific regulation.
Last verified: 2026-07-20
Official sources: Office of the Governor of Texas and 4 more
A qualifying 501(c)(3) organization becomes a liable unemployment-tax employer once it has four or more employees in 20 different weeks in a calendar year, or otherwise becomes liable under unemployment law, and must register with TWC. It may pay regular unemployment tax or elect to reimburse TWC for benefits paid to former employees. A new liable employer generally registers within 10 days. A new account electing reimbursement generally files Form C-6A within 45 days after liability notice; an existing taxed employer generally files by December 1 for the following year and remains in the elected status at least two years.
Applies to: A 501(c)(3) organization that has four or more employees in 20 different weeks in a calendar year, or otherwise becomes liable under unemployment law.
No registration fee; tax rates, benefit reimbursements, and any required bond vary by employer.
Last verified: 2026-07-20
Official sources: Texas Workforce Commission and 3 more
Texas generally allows a private employer to choose whether to carry workers' compensation insurance; public/governmental employers must carry coverage. A private nonprofit that does not subscribe must make required notices and, when covered by the reporting rule, file DWC Form-005 annually between February 1 and April 30. Employers must also display applicable TWC/DWC posters, including unemployment/payday and workers' compensation coverage or noncoverage notices. Certain contractors, construction projects, and contractual relationships can require coverage despite the general private-employer option.
Applies to: Private nonprofit employers in Texas; public/governmental employers follow mandatory coverage rules.
No Form-005 filing fee is stated; insurance premiums or self-insurance costs vary, and official posters are available without a state filing fee.
Last verified: 2026-07-20
Official sources: Texas Department of Insurance, Division of Workers' Compensation and 2 more
The legal name must be distinguishable in the Secretary of State's records and must not imply unauthorized activity or false governmental affiliation. A nonprofit corporation does not have to use "Inc." or another organizational designation. A 120-day name reservation is optional and renewable only during the 30 days before expiration ($40 to reserve or renew). A corporation conducting business under another name must file an assumed-name certificate ($25), lasting up to ten years; a materially changed assumed-name filing must be replaced within 60 days, and renewal may be filed during the six months before its ten-year expiration.
Applies to: Every Texas nonprofit corporation; optional reservation applicants; corporations operating under a name other than the legal name.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
At least one organizer must sign the certificate of formation. The organizer may be an individual age 18 or older or a legal entity and need not reside in Texas. The filing must include the entity's initial mailing address and identify the initial directors unless the certificate validly places management solely in members. Formation information filed with the Secretary of State is public, including any residential address supplied.
Applies to: A new Texas nonprofit corporation.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
Initial bylaws must be adopted by the board, or by the members if the certificate places management in members. Texas permits either a membership or nonmembership corporation. If the corporation will have no members, Form 202 requires an express statement. Bylaws and initial organizational resolutions are internal records and are not filed routinely with the Secretary of State. Texas does not require a conflict-of-interest policy as a universal formation filing — such a policy may be required by a grant, contract, regulated program, or federal tax practice, but is not itself a state law requirement.
Applies to: Texas nonprofit corporations.
Last verified: 2026-07-20
Official sources: Texas Legislature and 1 more
Texas permits a broad lawful-purpose clause, but Form 202 expressly warns that its minimum language may not satisfy the IRS or Texas Comptroller. A prospective 501(c)(3) should include appropriately limited charitable purposes and any needed asset-dedication/dissolution provisions before applying for exemption. State formation and federal recognition are separate processes: the Secretary of State may accept a corporation that does not qualify for federal or Texas tax exemption, and missing or inconsistent clauses can delay or prevent exemption approval.
Applies to: Texas nonprofits intending to seek federal 501(c)(3) status or Texas tax exemptions.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
Maintain current and accurate financial records. The board must prepare or approve an annual financial report covering assets, liabilities, revenues, expenses, and material changes. Members have statutory inspection rights for a proper purpose. Form 202 instructions also direct covered nonprofits to retain financial records and annual reports for three years and make them available for public inspection during regular business hours. Failure to maintain records, prepare the annual report, or provide required public access can be a Class B misdemeanor.
Applies to: Texas nonprofit corporations, subject to statutory exemptions and the scope of member/public-inspection provisions.
Last verified: 2026-07-20
Official sources: Texas Legislature and 1 more
File a statement of change (Form 401) when the registered agent or registered office changes. Obtain the new agent's consent before naming the agent. An agent may resign under a separate statutory procedure rather than through Form 401.
Applies to: A domestic or registered foreign nonprofit whose agent or office changes.
Last verified: 2026-07-20
Official sources: Texas Legislature and 2 more
Use a certificate of amendment for a charter change to a Texas nonprofit corporation's certificate of formation. For a nonprofit corporation with voting members, the board generally adopts the proposed amendment and submits it to the members. Unless a valid statutory or governing-document exception applies, approval requires at least two-thirds of the votes that members present in person or by proxy are entitled to cast. If the corporation has no members with voting rights, the amendment generally requires the affirmative vote of a majority of the directors in office. A restated certificate (Form 414) can consolidate existing provisions with new amendments. Internal bylaw changes do not automatically require a charter amendment unless the certificate itself must change; mergers, conversions, and other fundamental transactions use their own forms and approval statutes.
Applies to: Texas nonprofit corporations changing the name, purpose, membership/management provisions, or other certificate terms.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
Authorize winding up under the certificate, bylaws, and Business Organizations Code; cease ordinary operations except those appropriate to winding up; discharge liabilities; distribute remaining assets under the governing documents, Chapter 22, and any tax-exempt restrictions; then file a certificate of termination (Form 652). Asset distribution may be constrained by donor restrictions, charitable trusts, the certificate, and federal 501(c)(3) rules. Termination following SOS periodic-report default or Comptroller tax forfeiture uses a different reinstatement/cure path than voluntary termination.
Applies to: A Texas nonprofit corporation ending its existence voluntarily.
Last verified: 2026-07-20
Official sources: Texas Legislature and 1 more
File Form 302, appoint a Texas registered agent/office, and provide required home-jurisdiction information before transacting business in Texas. Chapter 9 lists activities that do not by themselves constitute transacting business — soliciting orders accepted outside Texas, maintaining bank accounts, isolated transactions, and other exclusions may not require registration; the question is fact-specific. If the entity has transacted business for more than 90 days without registration, late fees accrue by year or part of a year. A registered foreign nonprofit leaving Texas files Form 608 to withdraw ($5).
Applies to: A nonprofit corporation formed outside Texas that will transact business in Texas, unless an exclusion applies.
Last verified: 2026-07-20
Official sources: Texas Secretary of State and 2 more
Every corporation must meet franchise-tax reporting duties until the Comptroller grants exemption. For 2026 reports, a taxable entity at or below the $2.65 million no-tax-due threshold does not file a No Tax Due Report, but a corporation that is not exempt generally still files the Public Information Report (PIR). The annual due date is May 15; the first annual report is generally due May 15 of the year after the entity becomes subject to franchise tax. A threshold-based no-tax-due status is not the same as exemption — once Texas exemption is granted, the exempt-entity rule (special.franchise_tax_exemption_maintenance) controls instead.
Applies to: A nonprofit corporation on the Comptroller's franchise-tax rolls that has not yet received Texas exemption approval.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 4 more
The Comptroller states that an exempt organization does not file a franchise-tax report, Public Information Report, or Ownership Information Report. Texas also does not require an exempt organization to file a Texas franchise-tax report merely because it files federal Form 990-T for unrelated business taxable income. If exemption is lost or the organization fails to report a disqualifying change, the Comptroller may restore filing/tax obligations and pursue delinquency consequences.
Applies to: Organizations whose Texas franchise-tax exemption has been approved and remains valid.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 1 more
File all outstanding reports, pay amounts due, and request the Comptroller tax-clearance documentation needed for reinstatement. Submit the required reinstatement filing to the Secretary of State after Comptroller clearance. A nonprofit seeking exemption while forfeited may receive documentation to reinstate, but exemption is not final until corporate status is restored. Forfeiture can remove the right to transact business and to sue or defend in Texas courts in the manner stated by law; officers/directors may face personal liability for certain post-forfeiture debts.
Applies to: A nonprofit corporation that remains taxable or whose exemption has not been recognized and that becomes delinquent.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 2 more
A qualifying exempt organization may conduct two one-day tax-free sales or auctions in a calendar year. The two days may be consecutive, creating one event lasting no more than 48 hours. The exemption generally does not cover an item priced over $5,000 unless the item was donated or manufactured by the organization; sale-back-to-donor restrictions apply. The organization must already hold Texas sales-tax exemption before using this rule.
Applies to: A nonprofit that has already received Texas sales-tax exemption and conducts qualifying fundraising sales or auctions.
Last verified: 2026-07-20
First apply to the Comptroller with AP-199 for a determination letter under Tax Code §11.184, for an organization primarily engaged in specified charitable functions (including a qualifying title-holding corporation). If eligible, apply to the local appraisal district with Form 50-299 and the letter. The local chief appraiser independently decides whether the property is used exclusively for qualifying purposes — a Comptroller letter only creates eligibility to apply; no property is exempt unless the local district approves. The organization must obtain a new Comptroller determination every five years. This is a local-option route distinct from the ordinary §11.18 charitable exemption.
Applies to: An organization seeking the local-option exemption under Tax Code §11.184 because it is primarily engaged in specified charitable functions, including a qualifying title-holding corporation.
No application fee is stated on current Comptroller pages/forms index.
Last verified: 2026-07-20
Official sources: Texas Comptroller of Public Accounts and 2 more
Continue satisfying ownership, organizational, and exclusive-use tests and notify the appraisal district of changes that affect qualification. Texas provides limited late-application relief for certain charitable exemptions, including a window through December 31 of the fifth year after the year for which exemption is sought under §11.433, but penalties can apply. Deadlines and renewal rules vary by exemption category — some exemptions continue without annual reapplication until the chief appraiser requests one, while the §11.184 Comptroller determination has an express five-year cycle.
Applies to: A nonprofit holding or seeking a Texas property-tax exemption.
Last verified: 2026-07-20
Official sources: Texas Legislature and 2 more
A private foundation must send the Texas OAG a copy of Form 990-PF (and Form 4720 if applicable) at the same time it files with the IRS when Texas is a listed, principal-office, or formation state. The OAG instructs filers not to send Forms 990, 990-EZ, or 990-T to that email. Separately, covered charitable-trust proceedings require delivery of the filed pleading/order materials to the OAG: a true copy within 30 days after filing and no fewer than 25 days before the hearing, subject to the official exceptions (including an uncontested-probate-will exception).
Applies to: Private foundations required to furnish Texas a Form 990-PF copy; parties commencing specified judicial proceedings involving a charitable trust.
No state filing fee is stated for either the 990-PF furnishing duty or the charitable-trust proceeding notice.
Last verified: 2026-07-20
Official sources: Office of the Attorney General of Texas and 1 more
CREA allows a qualified organization to conduct up to four raffles per calendar year without a state raffle permit. A qualifying 501(c) nonprofit generally must have existed at least three years; a qualified religious society generally at least ten years. Tickets require specified disclosures. Cash prizes are prohibited under CREA; purchased prizes are capped at $75,000, or $250,000 for a purchased residential dwelling; donated prizes have no stated value cap. Proceeds must serve charitable purposes. If a scheduled raffle cannot occur, the new date must be within 30 days or ticket money must be refunded. The organization must possess the prize or post the required bond with the county clerk before the drawing. An unauthorized raffle is gambling and can carry criminal penalties.
Applies to: A qualified religious society, volunteer fire department, volunteer EMS, or qualifying 501(c) nonprofit meeting the statutory existence and operational tests.
Last verified: 2026-07-20
Official sources: Office of the Attorney General of Texas and 1 more
Quarterly unemployment reports are due April 30, July 31, October 31, and January 31. Report each new hire or rehire within 20 calendar days; electronic reporters submitting two monthly batches must transmit 12–16 days apart. Texas has no personal state income tax, so there is no Texas individual wage-income-tax withholding system; federal payroll taxes still apply. Reimbursing employers still file quarterly wage reports, with reimbursement payment timing differing from taxed employers.
Applies to: Texas employers with TWC unemployment reporting duties; all employers reporting newly hired or rehired employees.
Last verified: 2026-07-20
Official sources: Texas Workforce Commission and 2 more
These entries are based on cited official materials and are published for transparency while verification continues. One or more details may still change. Review the linked agency sources before relying on an entry for a filing decision.
Chapter 22 requires accurate financial records and an annual financial report approved or prepared by the board, but that is not the same as a CPA audit. The OAG states most charities do not register generally. No current official source was found establishing one universal statewide gross-revenue threshold at which every Texas charity must obtain a CPA audit or review. Entities receiving public funds, state-agency-created or state-benefit entities, healthcare/housing/education programs, bingo licensees, and federal award recipients may have specialized audit or financial-report rules.
Applies to: Texas nonprofit corporations generally, apart from special contracts, grants, regulated programs, or entity categories.
Last verified: 2026-07-20
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
Current Texas SOS formation instructions describe filing Form 202 but do not identify a newspaper publication or proof-of-publication step. The safe public statement is limited: no separate publication step appears in the current Secretary of State formation procedure. This is an absence-of-evidence conclusion, not an official confirmation that no such requirement can ever apply — special-purpose corporations, regulated programs, assumed-name advertising, local permits, dissolutions, or court proceedings may have separate notice duties.
Applies to: New Texas nonprofit corporations.
Last verified: 2026-07-20
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 2 more
Special Texas statutes require registration and, for some actors, bonds and periodic reports before covered solicitation. OAG LETSA registration is $50 and a commercial telephone solicitor bond is $50,000. SOS public-safety registration fees are $250 for the organization/promoter/publication and $500 for a solicitor. SOS veterans fees are $150 for the organization and $500 for a solicitor, with county-count-based bonds ($1,000–$25,000) where a solicitor is used. Ordinary charitable solicitation is governed separately by the general baseline (solicitation.initial_registration).
Applies to: Covered law-enforcement-related organizations using telephone solicitation; covered public-safety organizations, publications, promoters and solicitors; covered veterans organizations and solicitors.
Last verified: 2026-07-20
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 6 more
Charitable bingo is separately licensed and regulated under Occupations Code Chapter 2001 and 16 TAC Chapter 141. Since September 1, 2025, TDLR is the licensing and regulatory agency. The TDLR page currently routes applicants to a Bingo Service Portal and legacy txbingo.org licensing/forms pages. The current complete license-fee schedule was not confirmed across the transition materials, so an exact universal fee is not published here. Raffles are governed separately by CREA (see special.charitable_raffles); ordinary casino/poker nights are not converted into lawful bingo by this license.
Applies to: An eligible organization conducting bingo outside a statutory exemption.
Last verified: 2026-07-20
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 3 more
74 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 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 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 | |
| Office of the Governor of Texas | Business Climate | https://gov.texas.gov/business/page/business-climate | |
| 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 | |
| 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 | Child Care Regulation Provider Portal | https://childcare.hhs.texas.gov/Provider/AccountLogin | |
| Texas Workforce Commission | Definition and Types of Employment | https://www.twc.texas.gov/definition-types-employment | |
| Texas Department of Insurance, Division of Workers' Compensation | DWC Media Resources / Annual Non-Subscriber Reporting Notice | https://www.tdi.texas.gov/wc/dwc/media.html | |
| Texas Charitable Bingo Operations / TDLR | 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 — Instructions for Certificate of Formation – Nonprofit Corporation | https://www.sos.state.tx.us/corp/instructions/202.shtml | |
| Texas Secretary of State | Form 302 — Instructions for Application for Registration for a Foreign Nonprofit Corporation | https://www.sos.state.tx.us/corp/instructions/302.shtml | |
| Texas Secretary of State | Form 401 — Instructions for 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 — Instructions for Restated Certificate of Formation with New Amendments | https://www.sos.state.tx.us/corp/instructions/414.shtml | |
| Texas Secretary of State | Form 424 — Instructions for Certificate of Amendment | https://www.sos.state.tx.us/corp/instructions/424.shtml | |
| Texas Secretary of State | Form 501 — Instructions for Application for 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 — Instructions for Assumed Name Certificate | https://www.sos.state.tx.us/corp/instructions/503.shtml | |
| Texas Secretary of State | Form 608 — Instructions for Certificate of Withdrawal of Registration | https://www.sos.state.tx.us/corp/instructions/608.shtml | |
| Texas Secretary of State | Form 652 — Instructions for Certificate of Termination of a Domestic Entity | https://www.sos.state.tx.us/corp/instructions/652.shtml | |
| Texas Secretary of State | Form 802 — Instructions for 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 Forfeiture Instructions | https://comptroller.texas.gov/taxes/franchise/coas-instructions.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 FAQ — Reports and Payments | https://comptroller.texas.gov/taxes/franchise/faq/reports-payments.php | |
| Texas Comptroller of Public Accounts | Franchise Tax Filing Requirements | https://comptroller.texas.gov/taxes/franchise/filing-requirements.php | |
| Texas Secretary of State | Frequently Asked Questions for Name Filings | https://www.sos.state.tx.us/corp/namefilingsfaqs.shtml | |
| Texas Comptroller of Public Accounts | Guidelines to Texas Tax Exemptions (Publication 96-1045) | https://comptroller.texas.gov/taxes/publications/96-1045.php | |
| Texas Comptroller of Public Accounts | Make a Franchise Tax Account Current | https://comptroller.texas.gov/taxes/franchise/current-2024.php | |
| Texas Workforce Commission | New Hire Reporting | https://www.twc.texas.gov/employer-resources/new-hire-reporting | |
| 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 2002 — Charitable Raffles | https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2002.htm | |
| Texas Secretary of State | Other Forms | https://www.sos.state.tx.us/other/forms.shtml | |
| Texas Department of State Health Services | Permits for Retail Food Establishments | https://www.dshs.texas.gov/retail-food-establishments/permits-retail-food-establishments | |
| Texas Comptroller of Public Accounts | Primarily Charitable Organizations Eligible for Property Tax Relief Search | https://comptroller.texas.gov/taxes/exempt/exempt-property-search.php | |
| 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 Comptroller of Public Accounts | Property Tax Law Deadlines | https://comptroller.texas.gov/taxes/property-tax/calendars/deadlines.php | |
| 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 and Nonprofit Employers | https://www.twc.texas.gov/programs/unemployment-tax/reimbursing-government-employers | |
| Texas Comptroller of Public Accounts | Reinstating or Terminating a Business | https://comptroller.texas.gov/taxes/franchise/reinstate-terminate.php | |
| Texas Workforce Commission | Required Workplace Posters | https://www.twc.texas.gov/ui/lablaw/posters.html | |
| Texas Workforce Commission | Responsibilities of a Liable Employer | https://www.twc.texas.gov/programs/unemployment-tax/responsibilities-liable-employer | |
| 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 Filing Requirements | https://comptroller.texas.gov/taxes/sales/filing-requirements.php | |
| Texas Comptroller of Public Accounts | Sales Tax Permit FAQ | https://comptroller.texas.gov/taxes/sales/faq/permit.php | |
| Texas Department of State Health Services | Starting a New Retail Food Establishment | https://www.dshs.texas.gov/retail-food-establishments/permitting-information-retail-food-establishments/starting-a-new-retail | |
| Texas Department of Licensing and Regulation | Summary of Proposed Charitable Bingo Rule Changes | 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 Comptroller of Public Accounts | Texas Tax-Exempt Entity Search | https://comptroller.texas.gov/taxes/exempt/search.php | |
| 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 |
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.
This overview explains the principal formation, tax-exemption, and charitable-gaming systems documented in the verified Texas nonprofit compliance guide — Texas is unusual among the guides published so far for how few of its facts remain under verification.
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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