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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) The foundation shall certify an organization as an eligible organization under this subchapter if the organization:
(1) is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3) of that code;
(2) is authorized to transact business in this state;
(3) has provided the following in this state for at least three years preceding the organization's receipt of the organization's initial designated contribution:
(A) comprehensive case management services for at-risk families based on an assessment of family strengths and needs, including assisting families in achieving self-sufficiency and stability and encouraging workforce participation; or
(B) services and resources to assist fathers in learning and improving parenting skills and being more engaged in their children's lives through in-school programs and online resources;
(4) does not directly or indirectly provide abortion services, or offer information related to abortion services; and
(5) has not received, either directly or indirectly through a contractor, more than 50 percent of its total annual revenue from this state or a political subdivision of this state in the preceding state fiscal year.
(b) To remain an eligible organization, an organization must submit each calendar year the following information to the foundation in the manner prescribed by the comptroller:
(1) a description of the qualifying services and resources provided by the organization;
(2) the total number of individuals served through the services and resources described by Subdivision (1) during the previous calendar year and the number of those individuals served and provided with resources that year using designated contributions;
(3) outcomes for services and resources described by Subdivision (1);
(4) the organization's financial information;
(5) the organization's contact information;
(6) a statement, signed under penalty of perjury by an officer of the organization, that the organization meets all criteria to qualify as an eligible organization under this section, has complied with the requirements under Section 171.804 for the previous calendar year, and intends to comply with those requirements for the next calendar year; and
(7) any other documentation necessary to verify eligibility or compliance with this section.
(c) The comptroller may consult with the foundation to determine the manner in which an organization must demonstrate that the organization is an eligible organization for purposes of this subchapter.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 171.803. Certification as Eligible Organization - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-171-803/
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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