Tex. Est. Code § 22.003 · Chapter 22. DEFINITIONS
CHARITABLE ORGANIZATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
"Charitable organization" means:
(1) a nonprofit corporation, trust, community chest, fund, foundation, or other entity that is:
(A) exempt from federal income tax under Section 501(a), Internal Revenue Code of 1986, by being described by Section 501(c)(3) of that code; and
(B) organized and operated exclusively for:
(i) religious, charitable, scientific, educational, or literary purposes;
(ii) testing for public safety;
(iii) preventing cruelty to children or animals; or
(iv) promoting amateur sports competition; or
(2) any other entity that is organized and operated exclusively for the purposes listed in Section 501(c)(3), Internal Revenue Code of 1986.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, 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.22.htm
- Text hash
- sha256 3f1dcee2b83b46f3a04bfe1595aade935e309557fd8fb983c0e519a153eebf4f
- 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
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.