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Texas Estates Code - EST § 22.003. Charitable Organization

Current as of January 01, 2024 | Updated by Findlaw Staff

“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.

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Cite this article: FindLaw.com - Texas Estates Code - EST § 22.003. Charitable Organization - last updated January 01, 2024 | https://codes.findlaw.com/tx/estates-code/est-sect-22-003/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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