Last Updated: October 2026 - Reflects current Texas Secretary of State and Comptroller requirements
Texas Nonprofit Filing Requirements - Overview
Texas nonprofits must maintain compliance with two primary state agencies — the Secretary of State and the Texas Comptroller of Public Accounts. Unlike most states, Texas does not require general charitable solicitation registration — so the vast majority of nonprofits can solicit donations without registering with any state agency.
Secretary of State
Incorporate your nonprofit with a Certificate of Formation and maintain periodic public information reports to remain in
good standing.
No Solicitation Registration
Unlike most states, Texas does not require general charitable solicitation registration. Most nonprofits can fundraise from Texans without registering.
Texas Comptroller
Apply for franchise tax exemption and file an annual public information report to maintain your tax-exempt status
in Texas.
| Requirement | Secretary of State | Charitable Solicitation | Texas Comptroller |
|---|---|---|---|
| Forms | Form 202 (Certificate of Formation) + Public Information Report | Not required for most nonprofits. Only law enforcement (LETSA/OAG), public safety & veterans orgs (PSSA/VSA/SOS) must register. | Form AP-204 (exemption); Form 05-102 (Public Information Report) only until exemption is granted |
| Due Date | Before operating; Public Information Report annually by May 15 | N/A for most organizations | Exemption: upon formation; PIR by May 15 each year exemption is still pending |
| Filing Fee | $25 incorporation | N/A | No filing fee for exempt organizations |
Texas nonprofits file federally first — we handle that
Your federal Form 990 is the foundation for Texas compliance.
Tax990 is IRS-authorized and covers the full 990 series.
How to Start and Register a Nonprofit in Texas
Follow these five steps in order to properly form your Texas nonprofit and maintain compliance with all state agencies from day one.
File a Certificate of Formation with the Texas Secretary of State
Submit Form 202 — Certificate of Formation for a Nonprofit Corporation via the Texas SOS SOSDirect online portal or by mail. Include the organization's name, registered agent, nonprofit purpose, organizer information, and a statement that no part of income or profit inures to the benefit of members, directors, or officers. The filing fee
is $25.
Charitable Solicitation - No General Registration Required in Texas
Texas is one of the few states with no general charitable solicitation registration requirement. Most 501(c)(3) nonprofits can solicit donations from Texas donors - online, by mail, by phone, or in person - without registering with any state agency. Only law enforcement, public safety, and veterans organizations must register (LETSA/PSSA/VSA, $50–$500).
Access Texas Secretary of State PortalApply for Texas Franchise Tax Exemption with the Comptroller
Texas franchise tax exemption is not automatic - even for IRS-recognized 501(c)(3) organizations. Apply with the Texas Comptroller using Form AP-204 (if you have an IRS determination letter) or Form AP-205 (for other exempt organizations). Until exemption is granted, your organization may owe Texas franchise tax on margin.
Access Comptroller Exemption FormsApply for IRS Federal Tax-Exempt Status (Form 1023 or 1023-EZ)
To qualify for federal income tax exemption under IRC Section 501(c)(3), file Form 1023 (standard) or Form 1023-EZ (streamlined, for organizations with projected gross receipts under $50,000) with the IRS. Your IRS determination letter is also required to obtain a Texas sales tax exemption and supports faster Comptroller exemption approval.
Access IRS Exemption ApplicationFile Your Federal Return Each Year (Plus a PIR Until Exemption Is Granted)
File your federal Form 990 series with the IRS every year. Until the Comptroller approves your franchise tax exemption, also file the Texas Public Information Report (Form 05-102) by May 15 - once exemption is granted, that annual PIR filing is no longer required. No solicitation renewal is required for most organizations.
View Annual Filing RequirementsTexas Franchise Tax Exemption for Nonprofits
Texas imposes a franchise tax (the "margin tax") on most entities doing business in the state. Nonprofits that qualify as 501(c)(3) or other exempt organizations must apply separately with the Texas Comptroller — IRS recognition alone does not automatically exempt you.
Form AP-204
Free
For organizations that have already received a federal IRS determination letter recognizing 501(c)(3) or another exempt status. Submit Form AP-204 along with a copy of your IRS letter to the Texas Comptroller. Most exemptions are granted within
2–4 weeks.
Form AP-205 / AP-206
Free
Organizations exempt under state law (religious organizations, certain veterans' groups, homeowners' associations) use Form AP-205 or AP-206. Until exemption is granted, your organization may owe franchise tax. Apply as soon as possible
after formation.
Texas Sales Tax Exemption — Separate Application Required
Franchise tax exemption does not automatically exempt your organization from Texas sales tax. To purchase items tax-free, apply separately for a Texas Sales Tax Exemption Certificate using Form AP-204 (same form, different exemption type). Qualifying nonprofits may also be eligible for a hotel occupancy tax exemption.
Texas Nonprofit Annual Filing Requirements
Every year, Texas nonprofits must stay current with the Texas Comptroller (Public Information Report) and the IRS (federal Form 990 series). Unlike most states, Texas does not require annual charitable solicitation registration for most nonprofits — a significant simplification over states like California and New York.
Texas Public Information Report - Form 05-102
Form 05-102 (Public Information Report, or PIR) is the annual filing the Texas Comptroller requires from corporations, LLCs, and other taxable entities in place of a franchise tax return. It confirms your organization's officers, directors, and registered agent information. Per the Comptroller's own franchise tax FAQs, nonprofits that have been granted a franchise tax exemption are not required to file the PIR (or the related Ownership Information Report) at all - the obligation only applies while your exemption application is pending or if your organization hasn't applied for exemption.
PIR Deadline (Pre-Exemption Only)
If your nonprofit is still awaiting Comptroller exemption, Form 05-102 is due May 15 each year, alongside any franchise tax owed. It does not follow your fiscal year-end like the federal 990. Once exemption is granted, this filing drops away - there's no need to keep submitting
it annually.
Charitable Solicitation - No Annual Renewal Required
Texas stands apart from the majority of states: no annual charitable solicitation renewal is required for most nonprofits.Your organization can continue soliciting donations from Texas donors year after year without filing any renewal with the state. The only exceptions are law enforcement orgs (LETSA/OAG), public safety orgs (PSSA/SOS), and veterans orgs (VSA/SOS).
No Filing Fee, No Renewal Date
Because most Texas nonprofits never register for charitable solicitation in the first place, there's nothing to renew and no fee to pay each year. Only the small set of law enforcement, public safety, and veterans organizations noted above face any ongoing registration obligation.
Federal Form 990 Series
Alongside these Comptroller filings, every tax-exempt nonprofit must file its federal Form 990 series return with the IRS each year. It's the foundation of Texas compliance, so filing it first is the natural starting point. Which form you file depends on your organization's gross receipts and total assets.
Deadline
The deadline is the 15th day of the 5th month after the end of the fiscal year. For calendar year filers the deadline is generally May 15.
Need help filing your federal 990 return?
Join thousands of nonprofits that trust Tax990 for federal Form 990 filing. File with confidence every step of the way.
Texas Nonprofit Filing Deadlines
Deadlines vary by form and fiscal year-end. Below are the 2026 deadlines for calendar-year organizations (fiscal year ending December 31).
Federal Form 990 Series
May 15
15th day of the 5th month after fiscal year ends
Form 05-102 (PIR)
May 15
Annual, only while franchise tax exemption is pending
Form 802
Within 30 Days
Only when the Secretary of State issues a notice - not more than once every 4 years
For organizations with a non-calendar fiscal year, use Tax990's Due Date Calculator to find your
exact deadline.
How to File Texas Nonprofit Returns
Texas doesn't impose a separate state income tax return on nonprofits, so your federal Form 990 series filing does the heavy lifting. A few Texas-specific filings sit alongside it - and Tax990 e-files the federal forms only, so here's exactly where each piece goes.
E-File Your Federal Form 990 Series with Tax990
Your annual federal return is the core Texas filing obligation. Tax990 is an IRS-authorized e-file provider for the entire 990 series - pick the form that matches your organization:
- Gross receipts ≤ $50,000 : Form 990-N (e-Postcard)
- Gross receipts < $200,000 and total assets < $500,000 : Form 990-EZ
- Larger organizations : Form 990
- Private foundations : Form 990-PF
- Unrelated business income ≥ $1,000 : Form 990-T
File Form 05-102 (Public Information Report) Only If Your Franchise Tax Exemption Is Still Pending
Tax990 doesn't e-file this form, since it's a Comptroller filing, not a federal one - but it's easy to overlook, so here's where it fits in. Form 05-102, the Texas Public Information Report (PIR), is the annual filing the Comptroller requires from taxable entities in place of a franchise tax return. Per the Comptroller's franchise tax FAQs, this only applies to your nonprofit while its exemption application is pending (or if it hasn't applied at all):
- Due May 15 each year until the Comptroller grants your Form AP-204/AP-205
exemption request - Confirms your officers, directors, and registered agent, and can be filed via Webfile or
by mail - Once exemption is granted, you no longer need to file it - failing to file while it's still required can put your entity's right to transact business in Texas at risk
Private Foundations: Send Your Form 990-PF Copy to the Texas Attorney General
If your organization files Form 990-PF, you must also furnish a copy to the Texas Office of the Attorney General (OAG) - at the same time you file with the IRS. The OAG accepts this by email only:
- Attach the Form 990-PF as a PDF, named after your foundation (e.g., XYZFoundation.pdf)
- Use the foundation's name as the email subject line
- Don't include any other text in the body, and don't also mail a paper copy
Tax990 doesn't submit this copy on your behalf, but once your Form 990-PF is accepted you can download the finalized PDF from your Tax990 account to attach to the email.
OAG Form 990-PF Filing InstructionsFile Form 802 (Periodic Report) When the Secretary of State Requests It
Unlike your federal return, Form 802 isn't filed on a fixed annual schedule - the Texas Secretary of State sends a notice not more than once every four years, and you have 30 days from that notice to file. Tax990 doesn't e-file this form; submit it directly to the SOS by mail, fax, or online (unless your registration has already been revoked):
Fax to (512) 463-1423 with Form 815 for payment, or file online via SOSDirect. The filing fee is $5.
Access Form 802 (SOS Forms)Penalties for Late Filing in Texas
Texas nonprofit penalties come from two primary directions — the IRS for federal 990 failures, and the Comptroller for PIR non-filing. Here is exactly what your organization risks:
Late Filing - Form 802
$1 / month
Charged per month or part of a month beyond the initial 30-day notice window, on top of the $5 base fee. Capped at a maximum of
$25 total.
Non-Filing After 120 Days
Terminated
If Form 802 still isn't filed 120 days after the SOS notice, your nonprofit corporation's registration is involuntarily terminated.
Loss of Federal Tax-Exempt Status
If your organization fails to file its required federal Form 990-series returns for three consecutive tax years, the IRS will automatically revoke its federal tax-exempt status. The organization must then apply for reinstatement to regain its tax-exempt status and continue meeting its federal filing requirements.
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Frequently Asked Questions
Common questions from Texas nonprofits about state registration, annual compliance, franchise tax exemption, and filing with Tax990.
Follow these steps in order:
- File a Certificate of Formation - Form 202 - with the Texas Secretary of
State ($25). - Charitable solicitation : no general state registration is required for most 501(c)(3) organizations. Certain law enforcement, public safety, and veterans organizations must register (LETSA/SOS, $50–$500).
- Apply for franchise tax exemption - Form AP-204 (free, with IRS letter) or AP-205/AP-206/AP-207/AP-209 (without one) - with the Texas Comptroller.
- Apply for federal 501(c)(3) status - Form 1023 or 1023-EZ - with the IRS.
- Meet ongoing compliance - file your federal Form 990 series each year and Form 802 (Periodic Report) whenever the Secretary of State requests it.
Federal 501(c)(3) status does not automatically grant Texas franchise tax exemption. Apply separately with the Texas Comptroller:
- With an IRS determination letter: File Form AP-204 (free).
- Without an IRS letter: file Form AP-205 (charitable organizations), AP-206 (homeowners' associations), AP-207 (educational organizations), or AP-209 (religious organizations). Your organization may owe franchise tax on margin until exemption is granted.
Most exemptions are granted within 2–4 weeks once the Comptroller receives the application and supporting IRS documentation.
Federal Form 990 series: due the 15th day of the 5th month after your fiscal year ends. Tax990 e-files the full series.
Texas state filings:
- Form 05-102 (Public Information Report): filed with the Comptroller by May 15, but only while your franchise tax exemption is still pending - not required once exemption is granted
- Form 802 (Periodic Report): filed with the Secretary of State only when requested, not more than once every 4 years ($5)
- Form 990-PF copy: private foundations must email a copy to the Texas Attorney General the same day it's filed with the IRS
There's no annual state income tax return, and no annual charitable solicitation renewal for most nonprofits.
For calendar-year organizations (fiscal year ending December 31):
- Federal Form 990 series: May 15, 2025
- Form 990-PF copy to the Texas AG (private foundations only): May 15, 2025
Form 802 has no fixed annual date - it's due 30 days after the Secretary of State sends its notice. For non-calendar-year organizations, use Tax990's Tax990's Due Date Calculator.
- Penalty for late Form 802: $1 per month or part of a month beyond the 30-day notice window, up to a maximum of $25.
- Penalty for non-filing: if Form 802 isn't filed within 120 days of the SOS notice, your registration is involuntarily terminated.
Separately, the IRS automatically revokes federal tax-exempt status if your Form 990 series return goes unfiled for three consecutive years.
Mail the completed form, file online via SOSDirect, or fax it with Form 815 for payment to:
The filing fee is $5, due within 30 days of the SOS's notice. Note that if your registration has already been revoked for non-filing, Form 802 can't be submitted online - it must be filed by mail or fax.
No — Tax990 supports the federal Form 990 series only (990-N, 990-EZ, 990, 990-PF, and 990-T). It doesn't e-file Texas Form 802 or submit copies to the Texas Attorney General, since Texas doesn't offer e-filing for either. What Tax990 does give you:
- IRS-authorized e-filing for your full 990 series, including 990-PF and 990-T
- Built-in error checks that catch issues before submission
- Instant IRS acceptance confirmation
- A downloadable copy of your accepted Form 990-PF, ready to attach when emailing the Texas Attorney General
Form 802 must be filed directly with the Texas Secretary of State by mail, fax, or SOSDirect — Tax990 doesn't support it.
Article Sources
This guide references official Texas state and federal government sources only.
- Form 202 (Certificate of Formation) & Form 802 (Periodic Report) — TX Secretary of State
- Franchise Tax Exemption Forms (AP-204, AP-205, AP-206) — TX Comptroller of Public Accounts
- Public Information Report (Form 05-102) Filing Requirements — TX Comptroller
- Texas Sales Tax Exemption — TX Comptroller
- Charitable Trusts Registration & Filings (Form 990-PF copy) — TX Office of the Attorney General