Neither a nonprofit corporation nor an unincorporated nonprofit association is automatically exempt from federal or state taxes.
To become exempt, a nonprofit organization must meet certain requirements and apply with both the Internal Revenue Service and the Texas Comptroller of Public Accounts
- Federal Taxes – IRS Charities & Nonprofits page
- To attain a federal tax exemption as a charitable organization, your certificate of formation must contain a required purpose clause and a dissolution of assets provision.
- IRS Stay Exempt: tax information for 501(c)(3) organizations
- IRS Publication 557 (PDF, 1.6mb), Tax Exempt Status for your Organization.
- Life Cycle of a Public Charity: sample organizational documents and IRS filings
- Questions about federal tax-exempt status? Contact the IRS Exempt Organizations Section at 877-829-5500.
- IRS Form 1023 (PDF, 830k) application for recognition of exemption and instructions (PDF, 182k).
- Information about Form 990-N reporting requirements for small tax-exempt organizations whose gross receipts are normally $25,000 or less.
- State Taxes – Comptroller of Public Accounts Exemption page