Starting and running a nonprofit in Texas

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Texas Secretary of State

Official source · checked October 21, 2026

Form

Form 202, Certificate of Formation for a Nonprofit Corporation

Official source · checked October 21, 2026

Filing fee

$25

Official source · checked October 21, 2026

Good to know

The Secretary of State says Form 202 meets the state's minimums but doesn't include the statements the IRS requires for 501(c)(3) status, so add the IRS purpose and dissolution wording yourself.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Usually not. The Attorney General says most charities and nonprofits in Texas don't have to register with the state.

Official source · checked October 21, 2026

Who does register

Law-enforcement-related organizations that ask for donations by telephone register with the Attorney General. Public safety organizations, veterans organizations and the people who solicit for them register with the Secretary of State.

Official source · checked October 21, 2026

Fee

$50 for the Attorney General's registration of law-enforcement-related telephone solicitation.

Official source · checked October 21, 2026

Private foundations

Email a copy of Form 990-PF to the Attorney General when you file it with the IRS.

Official source · checked October 21, 2026

We couldn't confirm the renewal timing for the registrations above, or the Secretary of State's fees for public safety and veterans registrations. If one of those applies to you, check with the Secretary of State.

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Franchise tax

Not automatic. Apply to the Texas Comptroller on Form AP-204 with your IRS determination letter (the name must match your legal name; a letter more than four years old needs a current IRS verification letter too). 501(c)(3) organizations are exempt from franchise tax once approved.

Official source · checked October 21, 2026

Sales tax

The same approval exempts what you buy that's necessary to your exempt purpose. Give sellers Form 01-339 as your exemption certificate.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three, if the corporation has a board (Texas Business Organizations Code § 22.204(a)).

Official source · checked October 21, 2026

Officers

The Secretary of State says you need a president and a secretary, and they must be different people.

Official source · checked October 21, 2026

Every year

• Texas Secretary of State: periodic report (only when asked)

  Texas does not require most charities to register with the state. A Texas nonprofit corporation must file a short periodic report (Form 802) when the Secretary of State asks for it, which is not more than once every four years. It updates your registered agent, office and directors. Watch your mail and email for the notice. Some groups, such as certain veterans and public safety organizations, do have to register: confirm with the Texas Attorney General.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Texas's in date order.

Make my Texas calendar

Who to ask

We don't list a free legal help program for Texas charities yet. The directory has the programs we know of.