A clearer starting point.

Maintain compliance

Annual reporting. Most public charities file an annual IRS return or notice under these ordinary filing thresholds.

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Exceptions. “Normally” is a receipts test, not necessarily one year’s revenue. Churches and certain related organizations generally need not file; supporting organizations face special 990-N restrictions, eligible small organizations may choose a complete return, and pending exemption applications do not suspend filing duties. See IRS applicability guidance.

Submission and deadlines. File electronically through IRS e-file options or the 990-N system. Returns are due the 15th day of the fifth month after the organization’s tax year ends, adjusted for weekends and legal holidays; timely Form 8868 extends Forms 990 and 990-EZ six months, but not 990-N. See IRS due dates and extension guidance.

Nonfiling. Missing required returns or notices for three consecutive years automatically revokes exemption on the third deadline. See the IRS nonfiling warning.

Scope and limitations

Coverage. Federal baseline for 501(c)(3) public charities using supplied research through November 9, 2026. State/local formation and solicitation, private foundations, Form 990-T, detailed schedules, payroll filings and specialized operations require separate review; no future-effective change is established here.

Maintain compliance

Periodic report. Texas nonprofit corporations do not file a fixed annual corporate report. The Secretary of State may request Form 802, Periodic Report – Nonprofit Corporation, no more frequently than once every four years, including from registered foreign nonprofits regardless of tax-exempt status; submit current registered-agent, registered-office, officer and director information with $5 under the Form 802 instructions.

Report deadline and consequences. File within 30 days after the request, not on an anniversary or fiscal-year schedule. Failure forfeits the right to conduct affairs; continued failure during the 120-day period following the second notice can cause termination or revocation of foreign registration, according to the Secretary of State’s nonprofit FAQs.

Franchise-tax reporting. Once the Comptroller grants franchise-tax exemption, franchise-tax reports, including Public Information Reports and Ownership Information Reports, are not required. Until approval, applicable reporting and payment duties continue, generally with a May 15 annual deadline adjusted for nonbusiness days; consult the exemption FAQ and filing guidance.

Charitable solicitation. Ordinary public charities have no general statewide solicitation registration or renewal. Certain law-enforcement telephone solicitations fall under Attorney General registration, while specified public-safety and veterans solicitations fall under Secretary of State requirements; determine applicability before soliciting using Registration and Filings.

State charity returns. Ordinary public charities generally do not submit federal Form 990 to the Attorney General or Secretary of State. The Attorney General’s Registration and Filings instructions specifically exclude Forms 990, 990-EZ and 990-T from its private-foundation submission process.

Scope and limitations

Coverage. This selected Texas baseline uses supplied research through November 9, 2026. It excludes federal obligations, local permits, property-tax exemptions, detailed sales-tax duties, employer filings and specialized programs or licensing.

Privacy distinction. Qualifying nonprofits’ exemption under §541.003 does not eliminate separate Chapter 521 safeguards and breach duties.