Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Fact changes
Sep 15, 2026
- Sep 15, 2026TX fee schedule: fee calculation notes Texas Sales/Use Tax Exemption (Form AP-205) — $0 fee, one-time application per Tex. Tax Code §151.310. NOT automatic upon IRS 501(c)(3) recognition. Required for purchases tax-free in Texas. → Form AP-205, $0, one-time. State charitable-organization application (alleviation of poverty, disease, pain and suffering; funds primarily other than fees; Tax Code §§ 151.310, 156.102 and 171.062). Not automatic on IRS 501(c)(3) recognition. A 501(c)(3), (4), (8), (10) or (19) uses AP-204 for sales and franchise tax.
Source: comptroller.texas.gov · send source
“Form AP-205 Sales Tax Exemption application per Tex. Tax Code §151.310”
Made by: not recorded - Sep 15, 2026TX fee schedule: fee calculation notes Texas SOS Periodic Report — $5 fee per Tex. Bus. Org. Code §22.357. Filed when demanded by SOS (typically every 4 years). Failure to respond within 30 days of SOS demand → involuntary termination of corporate existence per §22.359. Reinstatement available within 3 years per §22.360. → SOS periodic report $5 (§ 4.153(11)), not more than once every four years (§ 22.357(a)). Filing deadline is the 30th day after the § 22.358 notice is mailed (§ 22.359). Failure to file forfeits the right to conduct affairs (§ 22.360), not corporate existence. Revival is the report plus the revival fee not later than the 120th day after the § 22.361 forfeiture notice.
Source: sos.state.tx.us · send source
“Texas SOS Periodic Report under Tex. Bus. Org. Code §22.357 — $5 fee, every 4 years on demand”
Made by: not recorded - Sep 15, 2026TX fee schedule: fee calculation notes Texas Franchise Tax Exemption (Form AP-204) — $0 fee, one-time application per Tex. Tax Code §171.063. NOT automatic upon IRS 501(c)(3) recognition; organization must affirmatively apply with Texas Comptroller. Once granted, exemption persists unless revoked. Required for any 501(c)(3) doing business in Texas. → Form AP-204, $0, one-time. Not automatic on IRS recognition; the organization must apply (Tax Code § 171.063(b)–(c)). § 171.063 is a franchise-tax exemption for listed nonprofit corporations that file IRS evidence with the Comptroller. Unincorporated organizations are not franchise taxpayers under that section. A 501(c)(3) that is not a corporation uses AP-204 for sales tax under § 151.310.
Source: comptroller.texas.gov · send source
“Texas franchise tax exemption application (Form AP-204) per Tex. Tax Code §171.063”
Made by: not recorded
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.