Texas Nonprofits - Registration, Tax Exemption, and Annual Report
Filing Requirements
Texas Nonprofits - A Guide to Registration and Tax Compliance
To ensure the successful launch and operation of your nonprofit organization, it's imperative to grasp the guidelines and requirements established by the state agency.
Here, you'll find comprehensive guidance on initiating and registering your nonprofit with the State of Texas, as well as insights into annual filing requirements and more.
| Requirements |
Registration
|
Annual Filing
|
|||
|---|---|---|---|---|---|
| With the State of Texas | With the Attorney General | Charity Annual Renewal | Periodic Filing | Nonprofit Filing Requirements | |
Required Forms |
(Certificate of Formation Nonprofit Corporation) - Form 202 | N/A | N/A | Form 802 - Periodic Report Nonprofit Corporation | Submit a copy of the respective federal 990 forms to the state |
Due Date |
The organizations must register before they start soliciting any contributions. | File once in 4 Years |
15th day of the 5th month After the accounting period ends |
||
Filing Fee |
$25 | $5 | N/A | ||
Frequently Asked Questions
How to Start a Nonprofit in Texas?
You need to fulfill the outlined registration requirements to initiate a nonprofit organization in Texas.
Registration with the Office of the Secretary of State
To register your nonprofit, the state of Texas requires you to submit a Certificate of Formation - Nonprofit Corporation (Form 202) with the Office of the Secretary of State.
Typically, this submission must include the following information:
- Organization Name, Type
- Registered Agent and Registered Office
- No. of Board of Directors
- Memberships and the purposes
- Initial Mailing Address
- Effectiveness of Filing
Furthermore, the state of Texas has certain additional requirements for Public Safety organizations and Veterans organizations.
- The Public Safety Organizations must submit a registration of statement and pay a filing fee of $250 (if the organization doesn’t solicit) or $500 (if the organization solicits)
- The Veterans Organizations must submit a registration of statement and pay a filing fee of $150. If the organization solicits donations, it must post a surety bond with the Secretary of State.
Registration with the Texas Attorney General’s Office
Most charitable organizations in Texas are not required to register with the Attorney General’s Office. However, there are specific requirements for certain
types of organizations.
As per the Texas Law Enforcement Telephone Solicitation Act (LETSA), the organizations involved in telephone solicitation in the State of Texas must file a registration statement with the Texas Attorney General’s Office and pay a $50 filing fee.
How do you obtain tax-exempt status from the State of Texas?
If your nonprofit organization is qualified and has obtained tax-exempt status from the IRS by submitting either Form 1023 or 1024, you must file at least one following exemption forms along with the IRS determination letter and the other required documentation.
- AP-204, Application for Exemption - Federal and All Others
- AP-205, Application for Exemption - Charitable Organizations
- AP-206, Application for Exemption - Homeowners' Associations
- AP-207, Application for Exemption - Educational Organizations
- AP-209, Application for Exemption - Religious Organizations
- AP-199, Application for Organizations Engaged Primarily in Performing Charitable Functions
- AP-199-Addendum, Application for Organizations Engaged Primarily in Performing Charitable Functions
- 01-339, Texas Sales and Use Tax Resale Certificate / Exemption Certification
- 12-302, Texas Hotel Occupancy Tax Exemption Certification
- 50-299, Primarily Charitable Organization Property Tax Exemption
What are the Texas Filing Requirements for Nonprofits?
As per the Texas State Law, charitable organizations are required to submit Form 802 - Periodic Report once every four years to remain tax-compliant.
The organization has to report the following details:
- Name and address of the organization
- Reporting Agents (individual residents)
- No.of officers in the organization
In addition to this, the private foundations registered in the state of Texas must submit a copy of the federal Form 990-PF to the Texas Attorney General’s Office.
Note : The state of Texas doesn’t require copies of IRS Form 990, 990-EZ, and 990-T.
When is the Deadline for Submitting Form 802 and Form 990-PF Copy?
Deadline for Periodic Report (Form 802):
The organizations are required to submit Form 802 - Periodic Report once in 4 years with a filing fee of $5.
Deadline for Submitting Form 990-PF copy:
Private foundations are required to submit the federal 990-PF copies to the state before the 15th day of the 5th month after the accounting period ends. So, if your organization follows the calendar tax year, you must submit a Form 990-PF copy on or before May 15.
What are the penalties for Failing to submit Form 802?
If your organization has failed to submit Form 802 within 30 days of the first notification made by the state, a penalty of $1 will be imposed for the month or part of the month. The maximum filing fee will be $25.
If you haven’t submitted your Form 802 within 120 days of notice, your organization’s registration will be terminated. You can reinstate by filing your periodic report with a filing fee of $25.
How to file Form 802 with the State of Texas?
You can complete and submit your Form 802 to the below address.
P.O. Box 13697, Austin,
Texas, 78711-3697.
How to Submit Form 990-PF Copy with the State of Texas?
In order to submit the copy of your IRS Form 990-PF to the Texas Office of Attorney General, you can follow the below instructions;
- Send an email to [email protected] with the Form PDF attached
- Title the PDF with your foundation’s name
- Include the foundation’s name as the subject of the email
- Do not include any other message in the email body