Nonprofit Law Resource Library
State-By-State Initial Compliance - Texas
Initial Filings for Texas Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Texas
Submit 2 copies of the Articles of Incorporation 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: $35To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, 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
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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, Capitol Station
Austin, TX 78711-3528 Info. & Forms: (800) 252-5555
Web Site: www.window.state.tx.us
Filing Fee: $0To 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.
