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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) An eligible organization shall:
(1) conduct a local, state, and national criminal background check for all individuals working directly with children in a program funded by designated contributions that includes the use of:
(A) a commercial multistate and multijurisdiction criminal records locator or other similar commercial nationwide database; and
(B) the national sex offender registry database maintained by the United States Department of Justice or a successor agency;
(2) spend all designated contributions, other than the amount described by Subdivision (3), to provide services or resources for residents of this state;
(3) spend no more than five percent of the total dollar amount of designated contributions on administrative expenses; and
(4) annually submit to the comptroller a copy of the eligible organization's most recent Form 990 filed with the Internal Revenue Service.
(b) On receipt of a designated contribution, an eligible organization shall provide the entity making the contribution with a certificate of contribution that includes:
(1) the entity's name;
(2) the eligible organization's name;
(3) the entity's federal employer identification number, if applicable;
(4) the entity's state taxpayer identification number, if applicable;
(5) the amount of the designated contribution; and
(6) the date the designated contribution was made.
(c) An eligible organization shall provide to the comptroller a copy of each certificate of contribution provided to an entity under Subsection (b) not later than the 30th day after the date the organization provided the certificate to the entity making the designated contribution.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 171.804. Duties of Eligible Organization - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-171-804/
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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