Texas Nonprofits State Tax Overview
- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExemptRead through this page to explore everything related to the State of Texas’s registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Texas state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Contents
1. Registrations and Reinstatements of Charity Organizations
Texas Nonprofits Registration Form 202 Instructions
Registration Form: Form 202 (Certificate of Formation – Nonprofit Corporation)
Filing Method: Postal Mail / Fax
Filing Fee: $25 in the form of a check, money order or Payment form. You can send the initial application, a duplicate copy, and the filing fee to the below address by mail.
Send Forms to:
Secretary of StateP.O. Box 13697
Austin, TX 78711
Late Filing Fee: Late filing fee is equal to the registration fee for each year
Texas Nonprofits Reinstatement Form 811 Instructions
Form for Reinstatement: Form 811 (Certificate of Reinstatement)
Filing Method: Mail
Fee: $75
Send Forms to:
Secretary of StateP.O. Box 13697
Austin, TX 78711-3697
Payment Methods:
1. Check or money order payable through a U.S. bank or financial institution made to the Secretary of State.
2. Valid American Express, Discover, MasterCard, or Visa credit card (subjected to a statutorily authorized convenience fee of 2.7% of the total fees incurred).
3. Funded LegalEase account; or
4. Prefunded Secretary of State client account.
Use Form 815 at http://www.sos.state.tx.us/corp/forms_reports.shtml to pay by credit card, LegalEase, or client account.
2. Periodic Reports and Filings
Periodic Report Form 802 Instructions for Nonprofit Corporation in Texas
Required Form: Form 802, Periodic Report – Nonprofit Corporation
Filing method: Mail or Fax
Filing Fee: $5
The filing fee of a periodic report for a nonprofit corporation is $5.
If the corporation fails to file the periodic report within thirty (30) days of the first notification and has forfeited its right to conduct affairs because of it, the fee is the original $5 plus a late fee of $1 per month or part of a month for one hundred twenty (120) days following the forfeiture, the minimum fee is $5 and maximum up to $25.
Payment Methods:
1. Check or money order payable through a U.S. bank or financial institution made to the Secretary of State.
2. Valid American Express. Discover, MasterCard, or Visa credit card (these are subjected to a legal authorized convenience fee of 2.7% of the total fees incurred).
3. Funded LegalEase account; or
4. Prefunded Secretary of State client account.
3. Annual Tax Filing forms of Texas
Annual Tax Filing Instructions for the State of Texas
All nonprofits and exempt organizations are NOT required to file with the State.
But Texas Private Foundations must send a copy of Federal Form 990-PF (and Form 4720, if applicable) to the OAG (Office of the Attorney General)
- Each state that is required to be listed in Line 8a of Part VII-A.
- The state where the principal office of the foundation is located.
- The state where the foundation was formed.
Foundations must attach a PDF of the Form 990-PF and send it to 990PFFilings@oag. Entitle the PDF with the name of the private foundation
You may mail a copy to the address mentioned below, If you are unable to submit the Form 990-PF by email.
Address:
Office of the Attorney GeneralFinancial Litigation and Charitable Trusts Division
P.O. Box 12548
Austin, TX 78711-2548