Foreign Nonprofit Corporation

File A Foreign Nonprofit Corporation

A foreign (out-of-state) nonprofit corporation that is conducting its affairs in Texas is required to file an application for registration with the Texas Secretary of State. The Secretary of State provides a form for the application for registration [Form 302].

Online filing of the application is provided through SOSDirect.

“Foreign nonprofit corporation” means a corporation not for profit organized under laws other than the laws of this State. Nonprofit corporations are subject to state franchise taxes. If the corporation qualifies for exemption, an application for exemption must be made to the Comptroller of Public Accounts.

• Visit the Secretary of State Web site for forms and other filing information.
• File and search business documents online using SOSDirect.
• Read the Texas Business Organizations Code §9.251 to learn about conducting affairs in Texas as a foreign corporation.
• Find out how nonprofit corporations can apply for an exemption from state taxes.
• Corporations doing business in Texas are subject to franchise tax and should submit form AP-114, Texas Nexus Questionnaire to the Comptroller of Public Accounts.
• Find forms, publications, frequently asked questions, and the Franchise Tax Code on the Comptroller Web site.
• Read more about sales tax and other Texas business tax responsibilities.