This form is a sample letter in Word format covering the subject matter of the title of the form.
This form is a sample letter in Word format covering the subject matter of the title of the form.
To apply for exemption, complete AP-205 and provide all required documentation as listed in the application. If the organization is unincorporated, include a copy of the organization's governing document, such as the bylaws or constitution. The document must show that the organization is nonprofit.
Texas has no charitable solicitation laws and does not require nonprofits to register with a state agency before soliciting contributions in the state. Out-of-state nonprofit corporations, however, may have to register to do business in the state.
Texas allows nonprofits to have two tax-exempt fundraisers a year. These are events where donations are tax-deductible for the donor.
In Texas, there is a limit of 2 TAXFREE fundraisers per year for nonprofits. The numbers of fundraisers a nonprofit can have is unlimited. Other states may or may not have similar rules. Check with your state comptroller.
In the case of a nonprofit corporation, the Texas Business Organizations Code requires a nonprofit corporation to have at least three directors, one president, and one secretary; however, in a nonprofit corporation, the same person cannot be both the president and secretary.
The Charitable Raffle Enabling Act (“CREA”), permits "qualified organizations" to hold up to four raffles per calendar year, with certain specified restrictions.
The Texas Business Organizations Code requires a nonprofit corporation to have at least three directors, one president, and one secretary. The same person cannot be both the president and secretary. Officers and directors must be natural persons, but may be known by other titles.
Nonprofit entities that have requested and been granted an exemption from the Comptroller's office do not have to file franchise tax reports, including the Public Information Report or Ownership Information Report.
Members of the public may send information that raises questions about an exempt organization's compliance with the Internal Revenue Code to IRS – EO Referrals, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242. They may use Form 13909, Tax-Exempt Organization Complaint (Referral) Form, for this purpose.