Texas State Filing Requirements

Nonprofits in Texas must comply with state incorporation, tax, and fundraising rules to maintain their good standing and ability to operate legally.

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Required Non-profit Forms

Nonprofits in Texas are required to complete several forms as part of their compliance obligations.

Secretary of State Forms	Attorney General / Charitable Solicitation Forms	Comptroller of Public Accounts (State Tax Authority)	Federal Forms (Required for State Compliance)
Certificate of Formation – Nonprofit Corporation (Form 202) Application for Registration (Foreign Nonprofit Corporations – Form 302) Periodic Report – Nonprofit Corporations Note: forms can be submitted both online and on paper Visit: State Portal	Texas does not require statewide charitable solicitation registration. However, certain specialized nonprofits (like veterans’ organizations, health charities, and bingo/gaming nonprofits) may have to register with the Texas Attorney General or Texas Lottery Commission.	Application for Texas Sales Tax Exemption (Form AP-204) Franchise Tax Reports (many nonprofits are exempt, but must apply and confirm exemption).	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Texas nonprofits must complete several steps before operating legally:

Choose Your Structure – Most nonprofits form a nonprofit corporation.
File Certificate of Formation – File Form 202 with the Texas Secretary of State ($25 fee).
Appoint a Registered Agent – Must have a physical address in Texas.
Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
Apply for EIN – Required from the IRS.
Apply for Federal 501(c) Status – IRS recognition is required before state tax exemptions.
Apply for State Tax Exemptions – File with the Texas Comptroller using Form AP-204 (Sales Tax) and franchise tax exemption forms.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Federal: Obtain 501(c) status through the IRS.
State:

Texas nonprofits are exempt from state franchise tax if approved by the Comptroller.
Many are also exempt from state sales tax but must apply using Form AP-204.

Local Taxes: Some nonprofits may also qualify for property tax exemptions through the local appraisal district.

Filing Deadlines for Non-Profit Forms

Secretary of State
Certificate of Formation (Form 202)	Filed at incorporation ($25 fee).
Periodic Report	Required only when requested by the SOS to confirm nonprofit information.

Comptroller of Public Accounts
Franchise Tax Report	Due annually May 15, but most 501(c)(3) nonprofits are exempt once recognized.
Sales Tax Exemption Application (Form AP-204)	File after IRS 501(c)(3) determination; no renewal required unless status changes.

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

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Registration & Annual Filing (Non-Profits)

Initial Registration

File Certificate of Formation
File Form 202 – Certificate of Formation for a Nonprofit Corporation with the Texas Secretary of State.
Fee: $25
File online at SOSDirect.
Or Mail to
Secretary of State – Corporations Section
P.O. Box 13697
Austin, TX 78711-3697
Obtain an EIN
Apply for an Employer Identification Number (EIN) from the IRS. Required for opening a bank account, hiring employees, and applying for tax exemption.
Apply for Federal Tax-Exempt Status
File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status. The IRS Determination Letter is needed for state charitable registration and tax benefits.
Apply for State Tax Exemptions:
After obtaining 501(c) status, apply to the Texas Comptroller for:

Franchise Tax Exemption (most 501(c)(3) orgs qualify)
Sales & Use Tax Exemption using Form AP-204
Fee: No fee.

How to File (Paper Filing):

Download and complete Form AP-204 from the Texas Comptroller’s Website.
Attach your IRS Determination Letter and any required supporting documents.
Mail your completed application and attachments to:

Mailing Address:

Texas Comptroller of Public Accounts
Exempt Organizations Section
P.O. Box 13528
Austin, TX 78711-3528.

Annual Filing Requirements

1. IRS Form 990 (Federal)

File the appropriate IRS Form 990 series annually by the 15th day of the 5th month after your fiscal year ends.

Example: Fiscal year ending Dec 31
→ Due May 15.

2. Franchise Tax Report (Texas Comptroller)

Most nonprofits are exempt from paying franchise tax, but you may still need to file a No Tax Due Report or confirm exemption annually.

Due Date: May 15 each year.
File Online: Comptroller Webfile.

3. Periodic Report (Secretary of State)

The Texas Secretary of State does not require an annual corporate report but may request a Periodic Report to verify your nonprofit’s current officers and registered agent.

You must file it if requested to maintain good standing.
Fee: $5.
File Online: SOSDirect

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Frequently Asked Questions

1. Do nonprofits need to register with the Attorney General in Texas?

No. Texas does not have a general charitable solicitation registration requirement. However, certain nonprofits (e.g., health charities, bingo operators) may need special registration.

2. How much does it cost to incorporate a nonprofit in Texas?

$25 filing fee for Form 202 (Certificate of Formation – Nonprofit Corporation).

3. Are nonprofits in Texas exempt from franchise tax?

Yes, most 501(c)(3) organizations qualify, but you must apply with the Texas Comptroller to confirm exemption.

4. Do I need to renew my sales tax exemption in Texas?

No. Once approved, sales tax exemption generally does not need to be renewed, unless your nonprofit’s IRS status changes.

5. When is the franchise tax report due?

May 15 each year. Even exempt nonprofits may need to file a “No Tax Due” report unless waived by the Comptroller.

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Non-Profit State Filing

Texas State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. Do nonprofits need to register with the Attorney General in Texas?

2. How much does it cost to incorporate a nonprofit in Texas?

3. Are nonprofits in Texas exempt from franchise tax?

4. Do I need to renew my sales tax exemption in Texas?

5. When is the franchise tax report due?

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Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Texas State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. Do nonprofits need to register with the Attorney General in Texas?

2. How much does it cost to incorporate a nonprofit in Texas?

3. Are nonprofits in Texas exempt from franchise tax?

4. Do I need to renew my sales tax exemption in Texas?

5. When is the franchise tax report due?

About TaxZerone®

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Quick Links

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