Nonprofit Compliance
Texas Nonprofit Compliance Calendar
Every IRS and Texas filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 15th day of 5th month after fiscal year end (May 15 calendar-year)3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.Filing details →
- Federal 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Texas state filings
Texas requirements overview
Registration: File Certificate of Formation (Form 202) with the Texas Secretary of State. Apply for state tax exemption with the Texas Comptroller (Form AP-204).
Annual filing: Texas does not require a separate state annual report for nonprofits. File IRS Form 990 series annually with the IRS. Periodic reports may be required by the Secretary of State.
Solicitation: Texas does not have a general charitable solicitation registration requirement. However, law enforcement-related organizations that solicit must register with the Secretary of State or Attorney General.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.
