Texas Special District Local Laws Code - SDLL § 1118.115. Charitable Organization

(a) In this section, “charitable organization” means an organization that is exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1986 by being listed as an exempt organization in Section 501(c)(3) or 501(c)(4) of the code.

(b) The board may facilitate the achievement of district purposes by creating a charitable organization to:

(c) A charitable organization created under this section is a unit of local government for purposes of Chapter 101, Civil Practice and Remedies Code. (Acts 59th Leg., R.S., Ch. 172, Secs. 11(s), (u).)