Tex. Est. Code § 1162.053 · Subchapter B. CHARITABLE AND NONPROFIT GIFTS
ORDER AUTHORIZING GIFT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
On the conclusion of a hearing under Section 1162.052, the court may enter an order authorizing the guardian to make a contribution from the income of the ward's estate to a particular donee designated in the application and order if the court is satisfied and finds from the evidence that:
(1) the amount of the proposed contribution stated in the application will probably not exceed 20 percent of the net income of the ward's estate for the current calendar year;
(2) the net income of the ward's estate for the current calendar year exceeds, or probably will exceed, $25,000;
(3) the full amount of the contribution, if made, will probably be deductible from the ward's gross income in determining the net income of the ward under applicable federal income tax laws and rules;
(4) the condition of the ward's estate justifies a contribution in the proposed amount; and
(5) the proposed contribution is reasonable in amount and is for a worthy cause.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1162.htm
- Text hash
- sha256 40c5eecf44989de7d134dce8199c2bbbc9e177148d65f1644a74c472ffe27d61
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.