Texas

INITIAL FILING REQUIREMENTS TO BECOME A TEXAS NONPROFIT

1. HOW TO INCORPORATE IN TEXAS STATE:
   • File Certificate of Formation + 1 copy
     • Send to: Secretary of State P.O. Box 13697 Austin, TX 78711-3697
     • The filing fee is $25
   • For more information
     • Website: https://www.sos.state.tx.us/corp/nonprofit_org.shtml
     • Phone: (512) 463-5555
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
   • Filing Fee: $600 ($275 for IRS Form 1023-EZ)
   • For more information:
     • Wesbite: www.irs.gov/charities 
     • (800) 829–3676 (Form related questions)
     • (800) 829–1040 (general information)
3. HOW TO OBTAIN TEXAS FRANCHISE AND SALES TAX EXEMPTIONS:
   • Some organizations qualify for Texas franchise and sales tax exemptions.
   • A full list of eligible organizations can be found here.
   • 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
     • Send to: Texas Comptroller of Public Accounts Exempt Organizations Section P.O. Box 13528 Austin, TX 78711-3528
     • There is no filing fee
   • For more information,
     • Phone: (800) 252-5555
4. HOW TO REGISTER WIH THE TEXAS STATE’S SECRETARY OF STATE OR ATTORNEY GENERAL:
   • 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/
   • 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:
   • File Periodic Report Form 802 (must be submitted in duplicate)
     • 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.
     • Send to: Office of the Secretary of State Reports Unit P.O. Box 12028 Austin, TX 78711-2028
     • The filing fee is $5
   • For more information: go to the
     • Website: sos.state.tx.us
     • Phone: (512) 475-2705
2. INTERNAL REVENUE SERVICE:
   • File the Form 990 with an online service provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
     • There is no filing fee.
   • For more information:
     • Website: irs.gov/charities
     • (800) 829-3676 (Form related questions)
     • (800) 829-1040 (general information)
   • 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.
   • For Private Foundations: You are required to submit the Form 990-PF.
3. TEXAS STATE’S ATTORNEY GENERAL:
   • File a copy of Annual Return Form 990-PF
     • Note that the due date is 4 and a half months after the end of fiscal year
     • Send to: Office of the Attorney General Charitable Trusts Section Financial and Tax Litigation Division P.O. Box 12548 Austin, TX 78711-2548
     • There is no filing fee.
   • For more information:
     • Website: oag.state.tx.us
     • Phone: (512) 463-2100
4. TEXAS STATE’S SECRETARY OF STATE/ ATTORNEY GENERA:
   • The Solicitation Renewal Forms vary, as well as their due dates.
     • 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/
     • 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