Nonprofit Organizations FAQs

Office of the Texas Secretary of State

The answers to our Frequently Asked Questions are provided for informational purposes and are not intended to provide legal advice or to substitute for the advice of an attorney. If you have specific legal questions, consult your attorney.

You may also wish to review our other FAQs for answers to frequently asked questions related to filing issues such as amending or correcting a filing, assumed name and name registration and reservation filings, name changes, and withdrawal and termination.

FAQs for Nonprofit Corporations

  1. What is a nonprofit corporation?
  2. Is a nonprofit corporation a tax-exempt entity? If not, how do I become tax-exempt?
  3. How do I form a “501(c)(3)” corporation?
  4. I’m filing a certificate of formation for a nonprofit corporation, and I have to decide whether the corporation will have members. What is a member?
  5. Can one person be the sole director and officer of a nonprofit corporation?
  6. Can a nonprofit corporation pay a salary to its officers, directors and/or employees?
  7. Can a nonprofit corporation give political contributions?
  8. Who has authority to investigate the activities of a nonprofit corporation?
  9. Are the books and records of a nonprofit corporation available for inspection?
  10. Can I obtain a copy of a nonprofit corporation’s IRS Form 990 from the secretary of state?
  11. Does a foreign nonprofit corporation have to register to transact business in Texas if its only contact with the state is solicitation of funds or donations?
  12. How can I obtain a copy of the bylaws, tax exempt filings or other documents for a nonprofit organization?

What is a nonprofit corporation?

Is a nonprofit corporation a tax-exempt entity? If not, how do I become tax-exempt?

How do I form a “501(c)(3)” corporation?

I’m filing a certificate of formation for a nonprofit corporation, and I have to decide whether the corporation will have members. What is a member?

Can one person be the sole director and officer of a nonprofit corporation?

Can a nonprofit corporation pay a salary to its officers, directors and/or employees?

Can a nonprofit corporation give political contributions?

Who has authority to investigate the activities of a nonprofit corporation?

Are the books and records of a nonprofit corporation available for inspection?

Can I obtain a copy of a nonprofit corporation’s IRS Form 990 from the secretary of state?

Does a foreign nonprofit corporation have to register to transact business in Texas if its only contact with the state is solicitation of funds or donations?

How can I obtain a copy of the bylaws, tax exempt filings or other documents for a nonprofit organization?

FAQs for Unincorporated Nonprofit Associations

  1. What is an unincorporated nonprofit association?
  2. Does an unincorporated nonprofit association have to file anything with the secretary of state?
  3. Is an unincorporated nonprofit association a tax-exempt entity? If not, how do I become tax-exempt?

What is an unincorporated nonprofit association?

Does an unincorporated nonprofit association have to file anything with the secretary of state?

Is an unincorporated nonprofit association a tax-exempt entity? If not, how do I become tax-exempt?

FAQs for Nonprofit Corporation Periodic Reports

  1. I received a notice from the secretary of state about filing a “periodic report.” What is this report? Is this required annually?
  2. Why am I receiving notices about filing a periodic report? I am no longer affiliated with this corporation.
  3. The report I received contains inaccurate pre-printed information. How can I change it?
  4. Can I file a periodic report even if the secretary of state has not requested one?
  5. What happens if I don’t file the periodic report?
  6. If a nonprofit corporation has been involuntarily terminated or had its registration revoked for failure to file its periodic report, can it be reinstated?
  7. Is a nonprofit entity formed under a special statute—such as an electric cooperative formed under the Texas Utilities Code—required to file a periodic report?

I received a notice from the secretary of state about filing a “periodic report.” What is this report? Is this required annually?

Why am I receiving notices about filing a periodic report? I am no longer affiliated with this corporation.

The report I received contains inaccurate pre-printed information. How can I change it?

To change its legal name, the corporation must file a certificate of amendment with the secretary of state or an amendment to its registration. See Form 424 (Word 135kb, PDF 129kb) or Form 406 (Word 100kb, PDF 306kb), as applicable.

Can I file a periodic report even if the secretary of state has not requested one?

What happens if I don’t file the periodic report?

If a nonprofit corporation has been involuntarily terminated or had its registration revoked for failure to file its periodic report, can it be reinstated?

Is a nonprofit entity formed under a special statute—such as an electric cooperative formed under the Texas Utilities Code—required to file a periodic report?