INITIAL FILING REQUIREMENTS TO BECOME A TEXAS NONPROFIT

  1. HOW TO INCORPORATE IN TEXAS STATE:
    1. File Certificate of Formation + 1 copy
    2. Send it to: Secretary of State P.O. Box 13697 Austin, TX 78711-3697
    3. The filing fee is $25
    4. For more information, go to the website: sos.state.tx.us/corp/nonprofit_org.shtml or call: (512) 463-5555
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to:www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN TEXAS FRANCHISE AND SALES TAX EXEMPTIONS:
    1. List of organizations exempt from franchise and sales taxes: window.state.tx.us/taxinfo/exempt/index.html
    2. If your organization is eligible, file a proper exemption application (AP-204, AP-205, AP-206, AP-207, AP-209), together with a copy of the Articles of Incorporation and the IRS Determination Letter
    3. Send them to: Texas Comptroller of Public Accounts Exempt Organizations Section P.O. Box 13528 Austin, TX 78711-3528
    4. There is no filing fee
    5. For more information, call: (800) 252-5555
  4. HOW TO REGISTER WIH THE TEXAS STATE’S SECRETARY OF STATE OR ATTORNEY GENERAL:
    1. Only certain organizations are required to register with Texas’ Secretary of State. For details, refer to the statutory documents section of the Secretary of State’s website: http://www.sos.state.tx.us/
    2. Only certain organizations are required to register with Texas’ Attorney General. For details, refer to the Attorney General’s website: Consumer Protection: Charities and Nonprofits

ANNUAL FILING REQUIREMENTS TO MAINTAIN TEXAS NONPROFIT

  1. TEXAS STATE’S SECRETARY OF STATE:
    1. File Periodic Report Form 802 (must be submitted in duplicate)
      1. Note that the due date is within 30 days of the date of issuance by the Secretary of State. It must be filed at least once every 4 years.
    2. Send it to: Office of the Secretary of State Reports Unit P.O. Box 12028 Austin, TX 78711-2028
    3. The filing fee is $5
    4. For more information, go to the website: sos.state.tx.us or call: (512)475-2705 Fax: (512) 463-1423 (if filing by fax, include Form 815 for payment)
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
    2. Note that the due date is 4 and a half months after the end of fiscal year.
    3. Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    4. There is no filing fee.
    5. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    6. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    7. For Private Foundations: You are required to submit the Form 990-PF.
  3. TEXAS STATE’S ATTORNEY GENERAL:
    1. File a copy of Annual Return Form 990-PF
      1. Note that the due date is 4 and a half months after the end of fiscal year
    2. Send it to: Office of the Attorney General Charitable Trusts Section Financial and Tax Litigation Division P.O. Box 12548 Austin, TX 78711-2548
    3. There is no filing fee
    4. For more information, go to the website: oag.state.tx.us or call: (512) 463-2100
  4. TEXAS STATE’S SECRETARY OF STATE/ ATTORNEY GENERA:
    1. The Solicitation Renewal Forms vary, as well as their due dates.
    2. Only certain nonprofit organizations are required to register with Texas’ Secretary of State. For details, refer to the Secretary of State’s website: http://www.sos.state.tx.us/
    3. Only certain nonprofit organizations are required to register with Texas’ Attorney General. For details, refer to the Attorney General’s website: Consumer Protection: Charities and Nonprofits section