At a Glance

Texas nonprofits must file annual IRS Form 990 returns by the 15th day of the 5th month after their fiscal year ends, submit Texas Periodic Reports (Form 802) when requested by the Secretary of State (typically once every four years), and maintain current registered agent information. Most organizations also need to establish tax exemptions with the Texas Comptroller, though renewal isn’t required unless your status changes.

Introduction

Running a nonprofit in Texas comes with incredible rewards—you are making a difference in your community. However, maintaining your organization’s legal status requires attention to several critical annual filings. From your federal IRS Form 990 to the Texas Periodic Report and maintaining your state tax exemptions, staying compliant protects everything you’ve worked so hard to build.

Fortunately, meeting these requirements doesn’t have to be complicated. This step-by-step guide walks you through each filing obligation your established Texas nonprofit faces throughout the year. We’ll focus specifically on the ongoing requirements to maintain your nonprofit status—not initial formation filings or employment-related obligations.

Ready to ensure your organization stays in good standing with both state and federal authorities? Learn exactly what you need to file, when to submit it, and how to avoid costly penalties.

1. File Your Annual IRS Form 990

Every Texas nonprofit must fulfill its federal filing obligations with the IRS to maintain tax-exempt status. Filing your annual information return is not optional—it’s a legal requirement with serious consequences for non-compliance.

Determine which version of Form 990 applies

The IRS requires different forms based on your organization’s financial activity. Your filing obligation depends primarily on your gross receipts and total assets:

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF: Required for all private foundations regardless of financial status (see Texas Comptroller guidance on 501(c) exemptions)

Note that certain organizations cannot file Form 990-N even if their gross receipts are under $50,000, including supporting organizations under Section 509(a)(3) and foreign organizations with significant U.S. activity.

Understand the filing deadline

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends. For example, if your organization operates on a calendar year (ending December 31), your filing deadline is May 15 of the following year.

Need more time? You can request an automatic six-month extension by filing Form 8868 before your original deadline. This shifts your due date to November 15 for calendar-year organizations, though any taxes owed must still be paid by the original deadline.

Avoid penalties and revocation

Failing to file has serious consequences. First, your organization may face financial penalties:

• For organizations with gross receipts under $1,164,000: $20 per day late, up to $11,500 or 5% of gross receipts (whichever is less)
• For organizations with gross receipts over $1,164,000: $115 per day late, up to $58,000

Additionally, if your organization fails to file for three consecutive years, the IRS will automatically revoke your tax-exempt status as of the due date of the third unfiled return (see IRS automatic revocation of exemption). Once revoked, your organization:

• Loses its tax-exempt status
• Must pay income taxes
• Cannot receive tax-deductible contributions
• Is removed from the IRS list of eligible tax-exempt organizations

Reinstating revoked status requires submitting a new application and possibly paying user fees (see IRS guidance on reinstatement of tax-exempt status).

Use IRS e-filing systems

Electronic filing is now mandatory for most nonprofit organizations (see IRS e-file for charities and nonprofits). The Taxpayer First Act requires:

• Form 990 and 990-PF must be filed electronically for tax years ending July 31, 2020, and later
• Form 990-EZ must be filed electronically for tax years ending July 31, 2021, and later
• Form 990-N must always be filed electronically through the IRS online portal

E-filing offers several advantages—faster processing time, immediate confirmation of receipt, and fewer errors. To file electronically, your organization can use IRS-approved e-file providers, the IRS Form 990-N Electronic Filing System (for e-Postcards), or tax preparation software that supports Form 990 e-filing. Keep in mind that electronic filing is only available for the current tax year and two prior tax periods.

Mark your calendar, determine the correct form, and make your annual IRS filing a priority. Above all, remember that maintaining your filing schedule protects the mission and work your organization exists to accomplish. When managing multiple filing deadlines across different states, Labyrinth, Inc. helps track each requirement and ensures timely submissions so you can focus on your nonprofit’s mission.

2. Submit the Texas Periodic Report (Form 802)

Unlike the IRS Form 990, Texas nonprofits face another important requirement at the state level. The Texas Periodic Report (Form 802) ensures your organization maintains its legal standing with the Secretary of State. See the official Texas SOS Form 802 (Periodic Report) PDF for details.

When the Secretary of State requests it

The Texas Secretary of State may require your nonprofit corporation to file Form 802 not more than once every four years. This is quite different from the annual IRS filing requirement discussed earlier. Furthermore, this informational report is required regardless of your tax status.

While the report isn’t requested annually, staying prepared is essential. The Secretary will send a notice when it’s your turn to file, clearly stating the due date. Some nonprofits voluntarily file this report even when not officially requested, although this doesn’t eliminate the obligation to file when formally asked.

Who must sign and file

Form 802 must be signed by someone authorized by the Texas Business Organizations Code to act on behalf of your nonprofit (see the instructions in the Texas SOS Form 802). Generally, this means:

• A governing person
• A managerial official
• An officer, director, manager, member, partner, or agent

The document doesn’t require notarization. Nevertheless, the signer should carefully read all statements on the form before signing. The periodic report primarily collects information about your nonprofit’s:

• Registered agent and office address
• Names and addresses of all directors
• Names, titles, and addresses of each officer

Filing methods and fees

Once completed, you have several options for submitting Form 802:

• Mail to: Secretary of State, Reports Unit, P.O. Box 12028, Austin, Texas 78711-2028
• In-person at the James Earl Rudder Office Building
• Fax to (512) 463-1423 (with payment using Form 815)

The standard filing fee is $5.00. If an organization fails to file the report on time and its right to transact business is forfeited, a late fee of $1.00 for each month (or part of a month) is added to the base fee. Alternatively, an entity can pay a total filing fee of $25 to cover the report and all late fees for reinstatement (see the Texas SOS Form 802).

Consequences of missing the deadline

Failing to submit Form 802 within 30 days from the date it was sent results in your nonprofit forfeiting its right to transact business in Texas (see Texas SOS nonprofit FAQs). During this period, your organization:

• Cannot maintain any action, suit, or proceeding in Texas courts
• Can still defend against any action or suit
• Maintains the validity of existing contracts

You can relieve this forfeiture by filing the report within 120 days of the forfeiture notice (see Texas SOS nonprofit FAQs). Otherwise, if the report remains unfiled after this 120-day period, the Secretary of State may take more severe action and involuntarily terminate a domestic nonprofit corporation or revoke the registration of a foreign nonprofit corporation.

Even after termination, reinstatement is possible. As long as your entity would otherwise continue to exist, you can reinstate at any time by filing Form 802 along with the maximum $25.00 filing fee.

For nonprofits operating across multiple states, we help coordinate varying filing schedules and requirements, ensuring you never miss critical deadlines like the Texas Periodic Report.

3. Maintain State Tax Exemptions with the Comptroller

Tax exemptions represent a vital benefit for Texas nonprofits, but maintaining these advantages requires understanding specific state requirements. After securing your federal tax-exempt status, you’ll need to properly establish and maintain exemptions at the state level through the Texas Comptroller of Public Accounts (800-252-1381, comptroller.texas.gov).

Franchise tax exemption requirements

The Texas Tax Code provides franchise tax exemptions to several categories of nonprofits (see Texas Comptroller publication 96-1045). Organizations eligible for this exemption include:

• Nonprofits with IRS exemption under IRC Section 501(c)(3), (4), (8), (10), or (19)
• Nonprofit corporations with IRS exemption under IRC Section 501(c)(5), (6), or (7)
• Corporations with IRS exemption under IRC Section 501(c)(2), (16), or (25)

An important distinction exists between these categories. The first group receives both franchise and sales tax exemptions, whereas the second and third groups qualify only for franchise tax exemption.

Once granted an exemption, your nonprofit is relieved from filing franchise tax reports, including the Public Information Report or Ownership Information Report (see Texas franchise tax exemption FAQs). Moreover, even if your organization has unrelated business income for federal tax purposes, you’re still exempt from filing franchise tax reports on this income.

Sales tax exemption using Form AP-204

To obtain your tax exemptions from the Texas Comptroller, submit Form AP-204 (Texas Application for Exemption – Federal and All Others) (see Texas Form AP-204 (PDF)). With your application, include:

• A copy of your IRS exemption determination letter with any addenda
• Verification that the organization name on the IRS letter matches your legal name as listed in your Articles of Incorporation or governing documents

Should your IRS letter be more than four years old, obtain a current verification letter to submit alongside your original determination letter (see Texas Comptroller publication 96-1045).

Upon approval, your organization can use an exemption certificate (Form 01-339) when purchasing taxable items to document exempt sales. If a seller refuses to accept this certificate, request a properly completed Assignment of Right to Refund so your organization can directly request a tax refund from the Comptroller (see Texas Comptroller guidance on 501(c) exemptions).

No renewal needed unless status changes

Your Texas tax exemptions do not require regular renewal filings. The exemption remains valid indefinitely, provided your organization maintains its qualifying status. Nevertheless, if your nonprofit changes its structure, this effectively creates a new organization. In such cases, you must reapply for both federal and state tax exemptions (see Texas Comptroller guidance on 501(c) exemptions).

It is worth noting that tax exemption processing typically takes approximately three months. Missing information can result in delays or rejection, highlighting the importance of submitting complete, accurate documentation.

By properly maintaining your tax exemptions with the Texas Comptroller, your nonprofit can direct more resources toward fulfilling its mission rather than paying unnecessary taxes.

4. Understand Charitable Solicitation Rules in Texas

Unlike many states that require all nonprofits to register before soliciting donations, Texas takes a different approach to regulating charitable solicitations. Understanding these unique rules helps your organization maintain compliance while fundraising.

Who must register (veterans, public safety orgs)

Texas exempts most charitable organizations from registration requirements. Nevertheless, three specific types of organizations must register with state authorities:

• Law enforcement related organizations that solicit by telephone — register with the Texas Office of the Attorney General (see Texas Attorney General charitable registrations)
• Public safety organizations and their solicitors — register with the Texas Secretary of State (see Texas SOS Form 3201)
• Veterans organizations and their solicitors — register with the Texas Secretary of State (see Texas SOS Form 3501)

These requirements stem from three specific Texas solicitation acts: the Law Enforcement Telephone Solicitation Act (LETSA), the Public Safety Solicitation Act (PSSA), and the Veterans Solicitation Act (VSA).

Forms 3201 and 3501 explained

Form 3201: Public safety organizations, independent promoters, and public safety publications use this form when registering with the Secretary of State. The filing fee is $250.00 and the form must include information about board members who are active or retired public safety officers, the percentage of members who are public safety officers, and funds collected in the previous year (see Texas SOS Form 3201).

Form 3501: Veterans organizations that use solicitors must file this registration statement along with a $150.00 filing fee. Veterans organizations chartered by the U.S. Congress must post a $1,000 surety bond, whereas non-congressionally chartered organizations face bond requirements ranging from $5,000 to $25,000, depending on how many counties they solicit in (see Texas SOS veterans registration FAQs).

Annual renewal process

Registered organizations must renew their registrations annually by the registration anniversary date. In addition, veterans organizations that received more than $500 in solicited funds during the preceding calendar year must file a Veterans Organization Annual Report (Form 3503) by January 15, along with a $50 filing fee (see Texas Occupations Code § 1804).

The annual report must include detailed information about administrative expenses, travel expenses, gifts to veterans and non-veterans, facility costs, and other expenditures.

When managing charitable registration renewals, we track each deadline and handle the full renewal process to ensure your organization maintains its fundraising capabilities without interruption.

Exemptions for most nonprofits

Importantly, the vast majority of Texas nonprofits enjoy automatic exemption from charitable solicitation registration requirements. This exemption significantly reduces the administrative burden on most Texas nonprofits. Organizations should verify their status before assuming an exemption applies. If your nonprofit doesn’t fall into the veterans, public safety, or law enforcement categories, you likely don’t need to register before soliciting donations in Texas.

5. Keep Your Registered Agent Information Updated

Maintaining a current registered agent is a fundamental, yet often overlooked, nonprofit filing requirement in Texas. This critical relationship ensures your organization remains reachable for important legal and state communications.

Why a registered agent is required

Texas law mandates that every nonprofit corporation designate and maintain a registered agent. This requirement exists primarily to ensure accountability—the state needs a reliable point of contact for delivering official documents. Your registered agent serves as the official recipient of:

• Legal notices and service of process
• Tax forms and official correspondence
• Important regulatory changes
• Annual filing reminders

The consequences of failing to maintain a current registered agent can be severe. The state may involuntarily terminate your nonprofit corporation or revoke a foreign nonprofit’s registration, effectively ending your legal ability to operate in Texas (see Texas SOS registered agent FAQs).

How to update agent details

To change your registered agent, file a Statement of Change of Registered Office/Agent (Form 401) with the Texas Secretary of State. You have multiple submission options: online via SOS Upload, by mail, via fax with a payment form, or in-person at the James Earl Rudder Office Building. The filing fee is $15.00. When completing the form, provide your organization’s information, your new agent’s name and address, and an authorized signature. Notably, the registered agent doesn’t sign the form, and Texas doesn’t require original signatures.

Best practices for ongoing compliance

1. Keep information current: Promptly update your registered agent details whenever changes occur (see Texas SOS registered agent FAQs).
2. Choose wisely: Select someone who will be consistently available during business hours.
3. Consider professional services: If board members change frequently, a professional registered agent service offers stability.
4. Review annually: Verify your registered agent information as part of your annual filing routine.
5. Maintain records: Document all communications and changes to your registered agent information.

Remember that if your organization relocates, you must also update your address with both the state and the IRS to ensure receipt of important notices about filings and legal changes.

Conclusion

Maintaining compliance with your Texas nonprofit annual filing requirements protects everything your organization has worked to achieve. Though these requirements might seem overwhelming at first, a methodical approach ensures your nonprofit remains in good standing with both state and federal authorities.

First and foremost, remember to file your appropriate IRS Form 990 annually. Failure to do so for three consecutive years automatically revokes your tax-exempt status—a situation that requires significant effort and expense to remedy. Additionally, submit your Texas Periodic Report (Form 802) whenever requested by the Secretary of State, typically once every four years.

Your tax exemptions represent valuable benefits that allow you to direct more resources toward your mission. Therefore, maintain proper documentation of your exempt status with the Texas Comptroller and understand whether your organization falls under special charitable solicitation registration requirements.

Finally, keep your registered agent information updated. This simple yet crucial step ensures your organization receives all important legal notices and state communications.

Ultimately, managing these filing obligations becomes routine with proper planning and attention. Set up a filing calendar, assign responsibility for each requirement, and consider seeking professional assistance for complex obligations. We help nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies while focusing on what truly matters: making a positive difference in your Texas community.

Frequently Asked Questions