Form 202 · TBOC Ch. 22. $25 state + $149 service = $174. Minimum 3 directors under § 22.204. IRS 501(c)(3) dissolution language and Texas Comptroller Form AP-204 exemption application for Franchise Tax and Sales Tax.
Official source: Texas Secretary of StateOfficial source: Texas ComptrollerOfficial source: Texas ComptrollerTexas statutory edition · October 2026 · supplied 2026 rules; confirm current requirements with the relevant agency
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- Established 1998 · 28+ Years in Business
- Form 205 / 201 · $300 SOS Fee
- $0 Franchise Tax Under $2.47M (SB 3)
- (667) 274-0865
Start with the right question.
Enough nonprofit directors?
Texas requires a minimum of three directors under TBOC § 22.204; do not apply the for-profit one-director rule.
Official source: Texas LegislatureForm 1023 or 1023-EZ?
Check the IRS eligibility requirements before selecting the streamlined federal exemption application.
Official source: Internal Revenue ServiceState formation or tax exemption?
Form 202 creates the nonprofit; AP-204 is a separate Texas Comptroller exemption application.
Official source: Texas ComptrollerYour preparation checklist
- At least 3 initial directors named under TBOC § 22.204
- IRS § 501(c)(3) purpose and dissolution clauses drafted
- Form 202 $25 state + $149 service = $174 confirmed
- Nonprofit bylaws and organizational minutes adopted
- IRS Form 1023 or 1023-EZ eligibility evaluated
- Texas Comptroller Form AP-204 exemption application assembled
Texas Nonprofit Form 202 & AP-204 Exemption — decision path
Texas Nonprofit Form 202 & AP-204 Exemption — decision path
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Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Texas Nonprofit Form 202 & AP-204 Exemption | Form 202 · TBOC Ch. 22. $25 state + $149 service = $174. Minimum 3 directors under § 22.204. IRS 501(c)(3) dissolution language and Texas Comptroller Form AP-204 exemption application for Franchise Tax and Sales Tax. | Official source: Texas Secretary of State |
| Annual PIR / OIR | Under $2,470,000 annualized total revenue: $0 Texas Franchise Tax under SB 3. Form 05-163 is eliminated for 2024+ report years. Form 05-102 PIR (LLCs, corporations, PLLCs) or Form 05-167 OIR (LPs/PAs) is still mandatory by May 15, starting the calendar year after formation. $50 late penalty; forfeiture and personal liability risks under Tex. Tax Code §§ 171.362, 171.251 and 171.252. | Official source: Texas Comptroller |
| HB 9 BPP exemption | $125,000 exemption per taxing location from January 1, 2026; check rendition by April 15. | Official source: Texas Comptroller |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
No. Apply separately to the IRS using Form 1023 or eligible Form 1023-EZ.
Official source: Texas ComptrollerAt least three under TBOC § 22.204.
Official source: Texas ComptrollerNo. $174 is the $25 state formation fee plus $149 service; tax-exemption applications and agency decisions are separate.
Official source: Texas Comptroller