Texas Estates Code

§ 22.003 — CHARITABLE ORGANIZATION

ES § 22.003Title 1. GENERAL PROVISIONS · Ch. 22. DEFINITIONS

"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;

…

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.