Texas Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Texas. If you are looking to form nonprofit in Texas, please visit our Start Your Texas Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Texas. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Texas Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Texas tax exemption.

More information: Texas Comptroller
3 File Texas Sales Tax Exemption Renewals

Not required



There is no renewal requirement for Texas tax exemption.

More information: Texas Comptroller
4 File Texas Periodic Report
Agency:Texas Secretary of State - Corporations Section
Form:

Form 802: Periodic Report of a Nonprofit Corporation

Filing Method:

Mail or fax.

Agency Fee:

$5

Due:

Once exempt from filing public information reports, the secretary may request a periodic report once every 4 years and the request will state the due date.

Law:

Tex Bo. Code Ann. § 22.357

Penalties:

$1/month late fee. Your nonprofit risks dissolution or revocation.

Notes:
  • Public information reports are due annually unless the organization has been granted exemption from the Texas Comptroller.
  • File two copies.
  • An officer, director, manager, member, partner, or agent must file.
  • Original signatures are not required.
Agency:Texas Comptroller
Form:

Public Information Report

Filing Method:

Mail

Agency Fee:

$0

Due:

  • Annually by May 15 in the year following your first filing in Texas. For example, if your organization was incorporated in April of 2022, then your report would be due May 15, 2023.
  • Reports may be filed as early as January 1.
Law:

TX Tax Code § 171.203

Notes:
  • Nonprofits that are exempt from Texas franchise tax do not need to file a public information report.
  • Instead, exempt nonprofits may be required to file a periodic report.
5 Renew the Charitable Solicitation Registration

Texas Public Safety Organization, Independent Promoter, or Public Safety Publication Registration

Agency:Texas Secretary of State - Registrations Unit
Law:

Texas Occupations Code § 1803.001 et seq.

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Automatic Exemption

Notes:

Only certain public safety organizations, independent promoters, public safety publications are required to register. All other charities are automatically exempt.

Initial Registration

Form:

Form 3201: Public Safety Organization, Independent Promoter, or Public Safety Publication Registration/Renewal Statement

Filing Method:

Mail or fax

Agency Fee:

$250

Original Ink:Not required
Notarization Required?:Not required
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:
  1. Determine whether or not your charity will need to foreign qualify based on your activity in Texas. If not required, skip to number 3.
  2. File foreign qualification documents with the Texas Secretary of State - Corporations Section.
  3. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.

Registration Renewal

Form:

Form 3201: Public Safety Organization, Independent Promoter, or Public Safety Publication Registration/Renewal Statement (Renewal)

Filing Method:

Mail or fax

Agency Fee:

$250

Due:

Annually by the registration anniversary date.

Due Date Extension:

Texas does not grant extensions for registration renewals.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

There are no penalties for failing to renew this registration as long as solicitation does not continue while the registration has an expired status.

Reinstatement

Not required



Formal reinstatement is not required. Organizations who wish to renew a lapsed registration should submit a standard renewal filing and fee if it has been within 2 years of the registration's expiration. If it has been more than 2 years, organizations should submit an initial registration filing and all of the required documents and fees.

Texas Veterans Organization Solicitation Registration

Agency:Texas Secretary of State - Registrations Unit
Law:

Texas Occupations Code § 1804.001 - § 1804.206

Foreign Qualification is Prerequisite:No
Bond Requirements:

$5,000 if the solicitor solicits in only one county, $10,000 if the solicitor solicits in more than one county but fewer than six counties, or $25,000 if the solicitor solicits in six or more counties.

Registered Agent (Special Agency) Required?No

Automatic Exemption

Notes:

Only certain veterans organizations are required to register. All other charities are automatically exempt.

Initial Registration

Form:

Form 3501: Veterans Organization Solicitation Registration Statement

Filing Method:

Mail or fax

Agency Fee:

$150

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • Registration is only required for certain veterans organizations.
  • Some Texas counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Texas Secretary of State - Corporations Section.
  2. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Texas. If not required, skip to number 3.
  2. File foreign qualification documents with the Texas Secretary of State - Corporations Section.
  3. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.
Required Attachments:

  • IRS form 990
  • Professional fundraising contracts

Registration Renewal

Form:

Form 3501: Veterans Organization Solicitation Registration Statement (Renewal)

Filing Method:

Mail or fax

Agency Fee:

$150

Due:

Annually by the registration anniversary date.

Due Date Extension:

Texas does not grant extensions for registration renewals.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

There are no penalties for failing to renew this registration as long as solicitation does not continue while the registration has an expired status.

Required Attachments:

None

Reinstatement

Not required



Formal reinstatement is not required. Organizations who wish to renew a lapsed registration should submit a standard renewal filing and fee if it has been within 2 years of the registration's expiration. If it has been more than 2 years, organizations should submit an initial registration filing and all of the required documents and fees.

Supplemental Reporting
Veterans Organization Annual Report

Form:

Form 3503: Veterans Organization Annual Report

Filing Method:

Mail

Agency Fee:

$50

Due:

Annually by January 15.

Notes:

This report is due when a veterans organization receives more than $500 during a calendar.

6 Renew the Charitable Solicitation Registration

Texas Public Safety Organization, Independent Promoter, or Public Safety Publication Registration

Agency:Texas Secretary of State - Registrations Unit
Law:

Texas Occupations Code § 1803.001 et seq.

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Automatic Exemption

Notes:

Only certain public safety organizations, independent promoters, public safety publications are required to register. All other charities are automatically exempt.

Initial Registration

Form:

Form 3201: Public Safety Organization, Independent Promoter, or Public Safety Publication Registration/Renewal Statement

Filing Method:

Mail or fax

Agency Fee:

$250

Original Ink:Not required
Notarization Required?:Not required
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:
  1. Determine whether or not your charity will need to foreign qualify based on your activity in Texas. If not required, skip to number 3.
  2. File foreign qualification documents with the Texas Secretary of State - Corporations Section.
  3. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.

Registration Renewal

Form:

Form 3201: Public Safety Organization, Independent Promoter, or Public Safety Publication Registration/Renewal Statement (Renewal)

Filing Method:

Mail or fax

Agency Fee:

$250

Due:

Annually by the registration anniversary date.

Due Date Extension:

Texas does not grant extensions for registration renewals.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

There are no penalties for failing to renew this registration as long as solicitation does not continue while the registration has an expired status.

Reinstatement

Not required



Formal reinstatement is not required. Organizations who wish to renew a lapsed registration should submit a standard renewal filing and fee if it has been within 2 years of the registration's expiration. If it has been more than 2 years, organizations should submit an initial registration filing and all of the required documents and fees.

Texas Veterans Organization Solicitation Registration

Agency:Texas Secretary of State - Registrations Unit
Law:

Texas Occupations Code § 1804.001 - § 1804.206

Foreign Qualification is Prerequisite:No
Bond Requirements:

$5,000 if the solicitor solicits in only one county, $10,000 if the solicitor solicits in more than one county but fewer than six counties, or $25,000 if the solicitor solicits in six or more counties.

Registered Agent (Special Agency) Required?No

Automatic Exemption

Notes:

Only certain veterans organizations are required to register. All other charities are automatically exempt.

Initial Registration

Form:

Form 3501: Veterans Organization Solicitation Registration Statement

Filing Method:

Mail or fax

Agency Fee:

$150

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • Registration is only required for certain veterans organizations.
  • Some Texas counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Texas Secretary of State - Corporations Section.
  2. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Texas. If not required, skip to number 3.
  2. File foreign qualification documents with the Texas Secretary of State - Corporations Section.
  3. Submit a registration form and all required attachments to the Texas Secretary of State - Registrations Unit.
Required Attachments:

  • IRS form 990
  • Professional fundraising contracts

Registration Renewal

Form:

Form 3501: Veterans Organization Solicitation Registration Statement (Renewal)

Filing Method:

Mail or fax

Agency Fee:

$150

Due:

Annually by the registration anniversary date.

Due Date Extension:

Texas does not grant extensions for registration renewals.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

There are no penalties for failing to renew this registration as long as solicitation does not continue while the registration has an expired status.

Required Attachments:

None

Reinstatement

Not required



Formal reinstatement is not required. Organizations who wish to renew a lapsed registration should submit a standard renewal filing and fee if it has been within 2 years of the registration's expiration. If it has been more than 2 years, organizations should submit an initial registration filing and all of the required documents and fees.

Supplemental Reporting
Veterans Organization Annual Report

Form:

Form 3503: Veterans Organization Annual Report

Filing Method:

Mail

Agency Fee:

$50

Due:

Annually by January 15.

Notes:

This report is due when a veterans organization receives more than $500 during a calendar.

7Maintain a Texas Registered Agent

Maintain a registered agent that has a street address in Texas. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Austin , TX to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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