State filing requirements for Texas.

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.
Business entity search
 
https://mycpa.cpa.state.tx.us/coa/search.do?userType=public
Form (e-file)
 
Link: https://direct.sos.state.tx.us/acct/acct-login.asp
Additional info
 
Fee: $25.68
Processing: 3-5 business days (estimate)
Signatures: No special requirements at this time
Corporate annual report

Notes
 
The Secretary of State will request a Periodic Corporate Report no more than once every four years. This request will be sent via mail. Failure to file this report when requested will result in the involuntary termination of the organization.
Business entity search
 
https://mycpa.cpa.state.tx.us/coa/search.do?userType=public
Form
 
Link: Form 802
http://www.sos.state.tx.us/corp/forms/802_boc.pdf
Due: Upon request
Fee: $5.00
Charity registration

Not required for Texas.
 
Income/franchise tax exemption

Notes
 
Texas nonprofit organizations are not required to pay Franchise Tax. However, they are still required to file a No Tax Due Form every year if they have not been granted an exemption.

The state may also send out a mandatory "Franchise Tax Questionnaire" shortly after your organization is registered with the state. This must be filed on-line using the "webfile" number listed at the top of the form.
Initial form
 
Link: Form AP-204
https://comptroller.texas.gov/taxes/exempt/forms/
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Sales tax exemption

Notes
 
You must file form AP-204 below to apply for sales tax exemption in Texas.

If your club has been granted a Sales and Use Tax Permit, you are required to file an Online Sales and Use Tax Return monthly, quarterly, or yearly depending on the amount of sales tax collected.
Initial form
 
Link: Form AP-204
https://comptroller.texas.gov/taxes/exempt/forms/
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Tax department

Not required for Texas.
Raffles (games of chance)

Filings related to raffles and other games of chance are not included in our covered services.
Notes
 
No permit required
Filing information
 
Link: https://www.texasattorneygeneral.gov/divisions/financial-litigation/charitable-trusts/charitable-raffles-and-casinopoker-nights
Due: Before event
Fee: None, to the best of our knowledge
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