Tex. Tax Code § 156.102
EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 156.102, EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575249
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Full text
(a) This chapter does not impose a tax on a corporation or association that is organized and operated exclusively for a religious, charitable, or educational purpose if no part of the net earnings of the corporation or association inure to the benefit of a private shareholder or individual.
(b) For purposes of this section:
(1) a corporation or association that is organized and operated exclusively for the cleaning of beaches and that has no part of its net earnings inure to the benefit of a private shareholder or individual is organized and operated exclusively for a charitable purpose; and
(2) a public or private institution of higher education is organized and operated exclusively for an educational purpose only if the institution is defined as a Texas institution of higher education or as a Texas private or independent institution of higher education under any subdivision of Section 61.003, Education Code.