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Texas

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Texas Registration and Compliance

Welcome to the registration and compliance page for Texas nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Texas, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Texas. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Texas Nonprofit Organizations

1. To Incorporate in Texas

Submit 2 copies of the Certificate of Formation (original plus a copy) to:

Secretary of State
PO Box 13697
Austin, TX 78711-3697

Information: (512) 463-5555
Fax: (512) 463-5709
Web Site: www.sos.state.tx.us/corp/nonprofit_org.shtml
Filing Fee: $25

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Texas Franchise and Sales Tax Exemptions

Certain 501 (c) tax-exempt organizations may qualify for exemption from franchise and sales taxes in Texas. Refer to the website listed below for a list of eligible organizations and, if appropriate, submit the proper exemption application (AP-204, AP-205, AP-206, AP-207, AP-209) along with a copy of the articles of incorporation and the IRS determination letter to:

Texas Comptroller of Public Accounts
Exempt Organizations Section
PO Box 13528
Austin, TX 78711-3528

Info. & Forms: (800) 252-5555
Web Site: https://comptroller.texas.gov/taxes/exempt/
Filing Fee: $0

4. To Register with the Texas Secretary of State / Attorney General

Certain public safety organizations, public safety publications and veterans organizations soliciting funds in Texas are required to register with the Secretary of State. For details on these filings, refer to the statutory documents section of the Secretary of State's website for details.

Certain law enforcement related organizations engaging in telephone solicitations in the State of Texas are required to register with the Attorney General. For details on these filings, refer to the Consumer Protection: Charities and Nonprofits section of the Attorney General's website for details.


Annual Filings for Texas Nonprofit Organizations

1. Texas Secretary of State

Form: Form 802, Periodic Report
Due Date: Within 30 days of date of issuance by the Secretary of State.

Office of the Secretary of State
Reports Unit
PO Box 12028
Austin, TX 78711-2028

Information: (512) 475-2705
Fax: (512) 463-1423
Web Site: www.sos.state.tx.us
Filing Fee: $5

Notes: The periodic report must be filed at least once every four years. The Secretary of State will provide notice to the current registered agent and registered office when the filing is due.

Report must be submitted in duplicate.

If filing by fax, include Form 815 for payment.

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

3. Texas Attorney General

Form: Copy of Annual Return Form 990-PF
Due Date: 4 ½ months after end of fiscal year

Office of the Attorney General
Charitable Trusts Section
Financial and Tax Litigation Division
PO Box 12548
Austin, TX 78711-2548

Information: (512) 463-2100
Web Site: www.oag.state.tx.us
Filing Fee: $0

Note: This filing is only required by private foundations.

4. Texas Secretary of State / Attorney General

Form: Various Solicitation Renewal Forms
Due Date: Various

Certain public safety organizations, public safety publications and veterans organizations soliciting funds in Texas are required to renew their registration with the Secretary of State. For details on these filings, refer to the statutory documents section of the Secretary of State's website, www.sos.state.tx.us, for details.

Certain law enforcement related organizations engaging in telephone solicitations in the State of Texas are required to renew their registration with the Attorney General. For details on these filings, refer to the Consumer Protection: Charities and Nonprofits section of the Attorney General's website for details.


Texas Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Texas Workforce Commission

Within 10 days of becoming subject to the Texas Unemployment Compensation Act, register with the Texas Workforce Commission online.

Contact Information: Different unemployment tax regions within Texas have different associated offices. Refer to the Commission's website for various contact numbers and addresses.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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