2015 Texas Legislative Summary for nonprofits – “60th day” report

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With more than 6,000 bills filed by Texas legislators by the filing deadline, any observer attempting a snapshot of the issues ahead in the coming weeks will need a wide-angle lens. There is a lot to read and understand, no matter what your area of interest.

Nonprofit organizations, state associations and foundations are affected by dozens of proposed bills, directly or indirectly. The March 13, 2015 SUMMARY OF ISSUES AFFECTING NONPROFIT ORGANIZATIONS is available here and will be updated regularly through the June adjournment of the 84th regular session and after. Share it with your colleagues and friends and subscribe to receive updates by clicking the Subscribe box on this page. [Read more…]

2015 Texas Legislative Summary for Nonprofits – First Report

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Bills of interest 30 days into the 84th Regular Session

One month into the 2015 Texas Legislature regular session, there are some indicators of the kinds of issues that will affect nonprofit organizations, state associations and foundations. Available here is my First Summary of Issues Affecting Nonprofit Organizations. Each summary will grow in size, be updated regularly and revised, as more bills are filed and as committees begin hearings.

Subscribe to this blog and receive updates by email by clicking on the Subscribe box on this page. To access the text of any bill before the Legislature and follow its status during the session, use Texas Legislature Online at www.capitol.state.tx.us. [Read more…]

Expanding the nonprofit purpose

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12th Annual Governance of Nonprofit Organizations
State Bar of Texas, August 21-22, 2014, Austin,Texas

I.  Introduction

Accepted definitions and understandings of the concept of “charitable” or “charitable purpose”, as currently applied to tax-exempt nonprofit organizations, may no longer accommodate an evolving nonprofit sector economy where the public benefit or social purpose aspirations of people and innovative organizations seek societal good and social change in new ways. In 2013 the Texas Legislature passed Senate Bill 849 that permits for-profit corporations to fold certain social purposes into their management responsibilities. This reflects trends and legislation in other states that point to new forms of for-profit social purpose or social benefit entities that could shift accepted meanings of charitable purpose. [Read more…]

Property owner associations (POAs) again take the heat from critics

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POAs get scrutinized in 2013 Texas Legislative Session

Controversy and criticism of one group often spills over and affects the interests of others. This is TANO’s concern, as yet another legislative session featured bills, hearings and unpleasant media coverage regarding the operations of the thousands of Texas property owner associations (POAs), also called home owner associations (HOAs), and condominium owner associations (COAs). Hundreds of thousands of Texans pay monthly fees to these nonprofit community associations as a condition of their ownership of a residential property. The POAs are not IRS Section 501(c)(3) charitable nonprofits but are organized under the same Texas Nonprofit Corporation Law as charities but with different IRS tax-exempt status, usually Section 501(c)(4). [Read more…]

“Dark Money” Legislation in Texas

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Senate Bill 346 passes, vetoed by Governor Perry

Washington IRS controversies regarding Section 501(c)(4) nonprofits parallel attention to the SB 346 debates in the 2013 Texas Legislature

The dramatic and troubling revelations exposing misconduct by the Internal Revenue Service (IRS) in considering applicants for Section 501(c)(4) tax exemption warrant a closer look at SB 346, vetoed by the Governor amidst debate and criticism surrounding this issue. [Read more…]