Change log

TX conditional duty: condition kind dissolution → charitable_trust_proceeding

TX conditional duty: source url https://statutes.capitol.texas.gov/Docs/PR/htm/PR.123.htm → https://tcss.legis.texas.gov/resources/PR/htm/PR.123.htm

TX conditional duty: source url https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm → https://tcss.legis.texas.gov/resources/BO/htm/BO.22.htm

TX conditional duty added: condition kind dissolution; source url https://statutes.capitol.texas.gov/Docs/PR/htm/PR.123.htm; verification status verified

TX conditional duty added: condition kind nonprofit_corporation; source url https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm; verification status verified

TX penalty: source cite Tex. Bus. & Com. Code §17.926(a) (Subchapter K) + DTPA §17.50 + Tex. Occ. Code Ch. 1803 → Tex. Bus. & Com. Code §17.47(c); source quote replaced

TX penalty: description Texas does NOT have a general charitable solicitation registration regime — charity-related conduct is governed by three distinct statutes, none of which is a "failure to register" penalty. (1) Tex. Bus. & Com. Code Subchapter K (§17.921-§17.926) is the only statute imposing a charity-specific CIVIL penalty: $500 per violation, capped at $2,000 per transaction, for for-profit entities operating donation receptacles or running telephone/door-to-door/mail solicitations on behalf of charities WITHOUT the required disclosures. (2) The general Texas Deceptive Trade Practices Act (§17.46 unlawful + §17.50 consumer remedy) applies to ANY misrepresentation in charitable solicitation: economic damages, treble damages where the conduct is knowing, plus mental-anguish damages and attorney's fees. (3) Tex. Occ. Code Ch. 1803 (Public Safety Solicitation Act) governs only LE/veterans/public-safety orgs and carries separate criminal penalties (Class A misdemeanor for unregistered solicitation in that narrow scope). The DB anchors this row to (1) — Subchapter K §17.926(a) — because it is the only TX statute that sets an explicit dollar civil penalty tied directly to charitable solicitation activity. → Texas has no general charitable-solicitation registration penalty. Subchapter K § 17.926 is $500 / $2,000 for for-profit donation-receptacle and clothing/household-goods solicitations without the required disclosures. DTPA AG civil is § 17.47(c): not more than $10,000 per violation. § 17.46(b) has no charity-solicitation item.; source url https://texas.public.law/statutes/tex._bus._and_com._code_section_17.926 → https://tcss.legis.texas.gov/resources/BC/htm/BC.17.htm; source quote replaced

TX 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”

TX 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”

TX 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”