2015 Texas Legislative Summary for nonprofits – Last-day-of-session report

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As the haze of the 140-day 2015 legislative session lifts, winners and losers come into view—bills that passed, that almost passed, should have passed or died due to some parliamentary or procedural circumstance. Equally important is to consider groups of dead bills that reflect an issue, idea or constituent base that will be back in 2017 for another try.

The complete June 1, 2015 SUMMARY OF ISSUES AFFECTING NONPROFIT ORGANIZATIONS is available here, and will be updated when the Governor’s veto period has lapsed and effective dates of passed bills can be listed.

During the coming hot summer, there will be time to reflect on the effect of new laws on nonprofit organizations, state associations, foundations and local volunteer leaders. Some items of interest: [Read more…]

2015 Texas Legislative Summary for nonprofits—Late session report

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With four weeks remaining in the 2015 Texas legislative session, bills must be moving to survive and be passed. Procedural rules, long committee agendas and end-of-session deadlines become important and will spell the end of most bills now on file. They can die in committee because they have never moved from there. Bills that are moving can “die by the clock” when they have not moved between the two houses in sufficient time to be reconsidered by the other house or a conference committee.

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Tax exemptions for nonprofits

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2013 Texas Legislature proposes annual review of exemption benefits

SB 140 represented a trend nationwide to initiate periodic top-to-bottom reviews of the tax structure of state government and, in particular, to question any tax credit, preference, incentive, exemption or other tax benefit conferred under state law. This approach not only impacts the state tax laws relating to private interests, industry and business groups, it also puts into question the tax exemptions traditionally enjoyed by nonprofit charitable organizations. [Read more…]