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Texas Tax Code

§ 11.184 — ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS

TX § 11.184Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

Statute text

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(a)In this section:
(1)"Local charitable organization" means an organization that:
(A)is a chapter, subsidiary, or branch of a statewide charitable organization; and
(B)with respect to its activities in this state, is engaged primarily in performing functions listed in Section 11.18(d).
(2)"Qualified charitable organization" means a statewide charitable organization or a local charitable organization.
(3)"Statewide charitable organization" means a statewide organization that, with respect to its activities in this state, is engaged primarily in performing functions listed in Section 11.18(d).

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 1137 (H.B. 2555), Sec. 2(a), eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1137 (H.B. 2555), Sec. 2(b), eff. January 1, 2010.