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 volunteers
from personal liability. Sample articles of incorporation
are available to our members.
| https://mycpa.cpa.state.tx.us/coa/search.do?userType=public |
| Link: | https://direct.sos.state.tx.us/acct/acct-login.asp |
| Fee: | $25.68 |
| Processing: | 3-5 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form
| 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. |
| https://mycpa.cpa.state.tx.us/coa/search.do?userType=public |
| 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
Initial form
|
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. |
| Link: |
Form AP-204 https://comptroller.texas.gov/taxes/exempt/forms/ |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Sales tax exemption
Notes
Initial form
|
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. |
| Link: |
Form AP-204 https://comptroller.texas.gov/taxes/exempt/forms/ |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
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.
| No permit required |
| 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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