forming nonprofit

8/8/2019 Forming Nonprofit

1/24

Forming a Nonprofit

Tax-ExemptCorporation in Texas

2006 Edition


2/24

Funded in Part By: Department of Housing and Urban Development

State Bar of Texas Corporate Counsel Section

State Bar of Texas Tax Section

Portions of this information are derived from materials provided by the Public Counsel

Law Center. www.publiccounsel.org.

About Texas C-BARTexas Community Building with Attorney Resources (Texas C-BAR) is a statewidebusiness pro bono project that provides nonprofits with the legal tools they need to

succeed. Texas C-BAR currently partners with law firms and corporations to help

nonprofits better the lives of thousands of low-income families and communities

throughout the state. For more information about Texas C-BAR or to apply for our

services, please visit our website: www.texascbar.org or call us at (512) 374-2710.

Thanks to Brian Crozier for his comments and suggestions.


3/24

1

FORMING A NONPROFIT TAX-EXEMPT CORPORATION IN TEXAS

Forming a Nonprofit Tax-Exempt

Corporation in TexasThe purpose of this guide is to help you decide whether to form a nonprofit

tax-exempt corporation. It will also explain the basic steps required to form a Texas

nonprofit corporation and to secure tax-exempt status from the state of Texas and the

federal government.

What is a nonprofit corporation?Under Texas law, a nonprofit corporation is simply a corporation, no part of the

income or profit of which is distributable to its members, directors or officers.

Texas Business Organization Code 22.001(5). A nonprofit corporation may be

organized for any lawful purpose unless expressly excluded by the Business

Organization Code. Texas Business Organization Code 22.051. A nonprofit may

also apply for a tax exemption under 501(c) of the Internal Revenue Code.

A nonprofit corporation must have a formal, centralized management structure with

a board of directors. The organization does not have to have members, but some do.

What are the benefit s and l imitat ions

of a nonprofit corporation?

One of the primary benefits of forming a nonprofit corporation is that thecorporations members and directors are generally shielded from personal liability

(unless the member or director acts in bad faith, without utilizing ordinary care, and

in a manner the director cannot reasonably believe to be in the best interest of the

corporation). It is also advantageous for a nonprofit to incorporate so that it can be

eligible to receive government or community development loans and grants, which

often require the organization to a have a nonprofit objective.

To qualify for a federal tax exemption under Section 501(c)(3), a substantial part of

the organizations activities must further religious, charitable, scientific, educational,

or literary goals. The organization cannot be organized for the purpose of financial

profit for its members and directors, although they can be paid a reasonable


4/24

2


compensation for their work. 501(c)(3) nonprofit organizations are prohibited

from intervening in political campaigns under IRS requirements. Lobbying or

attempting to influence legislation is permitted only if lobbying does not constitute

a substantial part of the organizations activities.

What exact ly const it utes charit able, educat ional,

or literary purposes?Charitable PurposesCharitable purposes are broadly defined as services that are

beneficial to the public interest. To meet the requirements, the groups purpose mustbe beneficial to society, and the group must serve an open class of people, not a

limited number of group members. For instance, a charitable organization

established to provide food to the homeless in the community would be a charitable

organization, but an organization established to provide food to Paul, Henry, and

Mary would not be. The beneficiary class needs to be open and unspecified, but does

not have to be large. An organization established to feed the hungry in a certain

two-block area would also qualify as a charitable organization. Examples ofcharitable purposes include: relief of the poor, distressed, or underprivileged;

advancement of education or science; erection or maintenance of public buildings or

monuments; lessening the burdens of government; elimination of prejudice and

discrimination; promotion and development of the arts; and defense of human and

civil rights secured by law.

Educational PurposesEducational purposes include instruction of the publicon subjects useful to individuals for the benefit of the community and for self-devel-

opment. The IRS allows a curriculum to present particular viewpoints if there . . .

is sufficiently full and fair exposition of pertinent facts to permit an individual or the

public to form an independent opinion or conclusion. However, mere presentation

of unsupported opinion is not considered educational. Some examples of educational

purposes include: publishing public interest educational materials that do not

conflict with the requirement above; conducting public discussion groups, forums,panels, lectures, or workshops; offering a correspondence course or one that uses

other media such as television or radio; operating a museum, zoo, planetarium,

symphony orchestra, or other performance groups; serving an educational

institution, such as a college bookstore, alumni association, or athletic organization;

and publishing educational newsletters, pamphlets, books, or other material.


5/24

3


Literary PurposesUsually nonprofit organizations fall under educational

purposes when they involve books and reading. However, some organizations may

want to publish books that are geared to the benefit of the public interest. As long as

the organization does not target its activities to commercial markets and sells the

publications at a modest price, public interest publishing groups can obtain

tax-exempt status. Some examples include publishing material on environmental

preservation, highway safety, or drug and alcohol abuse information.

What is a Communit y DevelopmentOrganization?An important category of charitable purposes is community development, such as

job training, small business assistance, or developing affordable housing. Essentially,

there are four independent bases for federal tax exemption for community

development corporations and nonprofit housing organizations: relieving the poor

and distressed, combating community deterioration, eliminating discrimination,

and lessening the burdens of government.

Relieving the Poor and DistressedThe difficulty with this category is

determining whether an individual or family is poor and distressed. The IRS

defines poor and distressed as the inability to afford the necessities of life with-

out undue hardship. Factors such as lack of adequate housing, chronic unemploy-

ment or underemployment, and the identification of an area as economically

disadvantaged by a government agency are relevant considerations in the granting oftax-exempt status.

Combating Community Deterioration and Eliminating Discrimination

Under this area of exemption, organizations can claim tax exemption on the basis of

their social welfare activities, and thereby avoid the need for a determination as to

whether the resident population served meets the undefined IRS standard of low

income or poor and distressed. Examples include organizations which erect orrebuild housing in a deteriorated area, sponsor efforts to promote racial integration,

stabilize the neighborhood, and provide social services to area residents.

Lessening the Burdens of GovernmentTo qualify under this category, an

organization must meet a two-part test: (1) the government must consider the


6/24

4


activities to be the governments responsibility, and (2) the activities must actually

lessen the burden. The best way to establish an activity as a government burden or

duty is to find a government rule or policy that applies to the particular activity (such

as a local housing or economic development plan or policy). Other relevant factors

include a governmental units prior involvement in an activity on regular basis for a

significant length of time; the funding of an organizations activities by the

government; and an activity which is one that could be performed directly by a

governmental unit. The second test is whether the organizations activities lessen

the burden when viewed under all the circumstances. Basically, the groups activities

must fairly directly address the burden. It will also be helpful if an organization has

a favorable relationship with government or enables the government to improve its

functions without additional expenditures of government funds. The provision of

affordable housing for low-income families has historically been considered a

governmental function. (For example, look at the federal agencies dealing with

housing, such as HUD, the Farmers Home Administration, etc.). Since

encouraging job creation and growth of small business is also a goal of government,

economic development corporations also should have a strong claim that they lessen

the governments burden.

What are some alternatives to incorporat ion?For-profit Corporation In a for-profit corporation, the profits are controlled and

distributed to shareholders. There is limited liability protection for the directors and

the shareholders. A for-profit corporation can issue a variety of debt and equity

instruments to raise capital. However, for-profit corporations are subject to both

state and federal taxes. They are often ineligible to receive foundation grants,

individual donations, and most government funds.

Unincorporated Association An unincorporated association lacks the strict

organizational, reporting, and registration requirements imposed on nonprofit corpo-

rations. There are no formal requirements to form the association. This structure is best

suited for a small organization that does not intend to receive outside funds.

Fiscal Sponsorship A fiscal sponsorship occurs when a group partners with an exist-

ing organization to conduct a certain activity or program. The activity or program is

carried out under the control and tax-exempt status of the existing organization (the


7/24

5


fiscal sponsor). This allows grants and contributions to be raised through the fiscal

sponsor, which already has fiscal, accounting, personnel, and management systems in

place. There are no incorporation costs, and the sponsor assumes the risk of liability.

The downsides of forming a fiscal sponsorship include the fact that the fiscal sponsor

has ultimate authority over all decisions. It may be difficult to disengage from the spon-

sor and the IRS considers the activity or program to be that of the fiscal sponsor (in

other words, the activity or program is not considered a separate organization or entity).

What are the steps needed to form a

nonprofit corporation in Texas?

Step 1: Check Availability of Name (Optional: Reserve Name with Secretary

of State).

The Secretary of State will deny the incorporation of an organization that has

chosen a name that is the same or similar to another incorporated entity in the State.

An organization should first check the availability and legality of the proposed name by

calling or emailing the office of the Texas Secretary of State in Austin: (512) 463-5555;

[email protected]. If an organization, prior to the filing of the organizations

certificate of formation, wants to make sure that the name they have chosen is not

taken by another corporation, the organization needs to reserve the name with the

Secretary of State. You can reserve a name with the Secretary of States Office for a

period of 120 days by filing form 501 (available at www.sos.state.tx.us or by telephone).

The reservation fee is $40. The form should be mailed in duplicate to the Secretary of

State, P.O. Box 13697, Austin, Texas 78711-3697. The form can be delivered in

person to James Earl Rudder Office Building, 1019 Brazos, Austin, Texas 78701.

The Secretary of State will not approve a name that is likely to mislead the public or

that is deceptively similar to the name of another registered corporation or name

under reservation. The name may be similar to, but not the same as, the name of

another existing corporation if the existing corporation consents in writing to the use

of the name, and the Secretary of State finds that, under the circumstances, the

public is not likely to be misled. There are also special requirements if an

organization wants to use any variation(s) of veteran, legion, foreign,

Spanish, disabled, war, and/or world war in the name of the organization.


8/24

6


Step 2: Prepare the Certificate of Formation.

The certificate of formation is a formal document which serves as the corporations

constitution. The certificate, which becomes a public document, defines what the

corporation will do and who will be responsible for the management of the

corporation. The following are provisions that need to be included in the certificate.

Purposes Clause: The purposes clause should define the charitable purpose of

the corporation. The nonprofit needs to make sure the purposes clause is not so

narrow that it unduly limits the nonprofits activities, and not so broad that it

prevents the nonprofit from obtaining 501(c)(3) exemption from the IRS. All

that is required is: The purposes for which the corporation is organized are

exclusively charitable and educational, within the meaning of the Internal

Revenue Service Code, Section 501(c)(3) and the Texas Tax Code, Section

11.18.

IRS Language: To obtain tax Section 501(c)(3) tax exempt status from the IRS,

the certificate also needs to include special clauses that relate to the dissolution of

the nonprofit, inurement, and a general statement the corporation may not

take action that would be inconsistent with the requirements for tax exemption

under Section 501(c)(3). It must be stated that, upon dissolution, any remaining

assets will be distributed to other organizations exempt under Section 501(c)(3).

Initial Directors: The certificate must name the directors constituting the

initial board. The initial board of directors will serve in this capacity until they

are replaced as outlined in the bylaws and certificate. A Texas corporation must

have a minimum of three directors. The directors need not be residents of Texas.

Incorporator: The incorporator is the person who signs the certificate of

formation and must be 18 years of age or older. There may be more than one

incorporator. The incorporator does not need to be one of the initial directors;

although, generally the incorporator is also a director. The incorporator does not

need to acknowledge the certificate before a notary. Once the Secretary of State

approves the certificate of formation, the incorporators work is completed.Registered Agent and Address: The certificate of formation must provide the

name and address of the corporations registered agent and office. The agent is

often the incorporator or another officer or director of the corporation. The

registered office cannot be a post office box unless the registered office is


9/24

7


located in a town with a population of less than 5,000 residents. It is not

necessary that the business address of the corporation be the registered office of

the corporation; although, this is frequently the case. A corporation should

attempt to appoint as a registered agent a person who will remain affiliated with

the corporation for a year or more.

Members: In forming a nonprofit corporation, you need to decide who will

govern the corporation: voting members, the board of directors, or a

combination of the two. If the corporation is not going to have members, the

certificate needs to state so; otherwise, it is assumed that the nonprofit has

members. Many nonprofit corporations choose the membership form when

they seek increased formal accountability to a particular community or when

there is another strong reason for having members, such as increased ability to

attract funds from sources that require or encourage membership, or the need

to demonstrate a base of support within a community or group of people. The

increased administrative burdens of running a membership corporation,

however, have led many corporations not to have members. If you are creating

a nonprofit corporation with members, be sure to review the various statutory

requirements relating to membership corporations, including provisions relating

to voting rights and notices of meetings.

Step 3: File the Certificate with Secretary of State.

Deliver the original and one copy of the certificate of formation, along with the

filing fee, to the Secretary of State, Statutory Filings Division, Corporations Section,

P.O. Box 13687, Austin, Texas 78711-3607. The certificate may also be delivered in

person to the Secretary of State at the James Rudder Office Building, 1019 Brazos,

Austin, Texas. The Secretary of States phone number is (512) 463-5555 or TDD

(800) 735-2989. For an additional expedited filing fee, an organization can get

approval within approximately 72 hours. Even without the expedited fee, it

generally takes no longer than a month to get approval.

After approving the certificate, the Secretary of State will issue a certificate of

formation. The Secretary of State will mail the certificate along with a certified copy

of the certificate of formation to the incorporator of the organization. The

corporation legally exists on the date stamped on the certificate of formation.


10/24

8


Step 4: Prepare Bylaws

The initial board of directors should prepare and adopt bylaws for the corporation

simultaneously with the preparation of the certificate of formation or soon thereafter.

A copy of the bylaws, signed by a corporate officer, must be submitted when

applying for the federal tax exemption.

The bylaws contain the rules governing the internal structure and internal

management of the corporation. State law requires certain provisions, but most

provisions are optional. The law often provides that unless the certificate or bylaws

state otherwise, then What that means is that, when the certificate and bylaws are

silent in such circumstances, the state law governs by default. However, when the

bylaws are not silent, the bylaw provisions apply, provided they are not illegal and do

not conflict with the certificate or state law.

Some of the most important issues in drafting the bylaws include:

Meetings: the frequency and place of meetings, the type of notice required, and

whether directors may vote by written proxy.

Leadership: the titles and specific responsibilities of the officers, qualifications

for directors, the number of directors, the length of terms for the directors and

officers, and the method for electing and removing directors and officers.

Provisions for Membership (if the corporation has members): qualifications

for membership, method of selection, dues and fees, voting rights, and the

frequency and place of membership meetings.

Quorum: the number of members or directors required for a quorum to

conduct business, and the proportion of votes required to take action on a

matter (pursuant to Texas law, an act of the board is an act of the majority of

the directors present unless a greater number is required by the certificate

or bylaws).

Controls: the signatures required for execution of legal documents, signaturesrequired for checks, and other controls over financial transactions and transfers

of corporate assets.

Committees: the types of committees, responsibilities of committees, and

qualifications for serving on a committee.


11/24

9


Fiscal Year: the accounting period of the corporations; (which need not be

the calendar year).

Bylaw Amendments: the procedures for amending the bylaws.

Step 5: Meeting of Initial Directors to Adopt Bylaws and Transact Business

After the organization obtains its certificate of formation, it must hold an organization-

al meeting, called by the incorporator or a majority of the directors. At least three days

notice must be provided to the directors named in the certificate, stating the time and

place of the meeting. (This can also be done by the unanimous written consent of the

initial directors.) At the initial meeting, the following actions should be taken:

Adopt bylaws.

Elect officers. The corporation must elect a president and secretary. Any two

offices may be held by the same person, except for the president and secretary.

There is no limit on the umber of consecutive terms an officer may hold. The

corporation can elect other officers positions as well, in accordance with the

certificate or bylaws.

At the initial meeting or subsequent board meetings, the following actions should

also be taken:

Appoint members of committees.

Authorize purchase of corporate record books.

Fix the location of the principal office.

Select a bank or banks and authorize the opening of an account.

Authorize check signers.

Authorize payment or reimbursement of incorporation and filing expenses.

Authorize the filing of federal and state tax exemption applications.

Appoint a registered agent for service of process (if the agent named in the

certificate of formation will not continue to serve in this capacity).

Select an insurance broker and authorize the purchase of general liability and

property insurance, bonding, directors and officers liability insurance, andemployee fringe benefits such as medical insurance and retirement plans.

Select an accountant or auditor.

Authorize obtaining a nonprofit mailing permit to use special bulk

nonprofit rates.


12/24

10


Step 6: Apply for a Federal Employer Identification Number

In order to be tax exempt, an organization must obtain a Federal Employer

Identification Number (EIN). An EIN is needed whether or not the organization has

employees. This number is used on all federal tax returns and receipts.

IRS Form SS-4 must be completed. The form is available on the IRS website, or you

can call (800) 829-8676. In order to receive an EIN immediately, there are telephone

registration procedures available on the SS-4 form. An original signed copy of the

Form SS-4 will still need to be submitted if you register by telephone.

Step 7: Prepare Federal Tax Exemption Application

To qualify for a federal tax exemption under Section 501(c)(3), an organization must

be operated for specific charitable, religious, educational, scientific, or literary

purposes. A number of other types of nonprofit organizations can qualify for tax

exemption under section 501, including social welfare organizations governed under

Section 501(c)(4). Donations to 501(c)(4) organizations are not tax deductible.

To obtain federal tax-exempt status as a Section 501(c)(3) charitable organization, a

corporation with annual gross receipts averaging more than $5,000 needs to file

Form 1023 with the IRS. The form should be filed within 27 months from the date

of certification granted by the Secretary of State. It must be signed by a principal

officer, by an authorized employee, or by an attorney for the corporation. The

application should be sent certified mail receipt requested to: Internal Revenue

Service, PO Box 192, Covington, KY, 41012-0192.

The following must be included as part of the application:

Certified copy of the certificate of formation;

Copy of bylaws;

Detailed financial statement, including revenue and expense statement forcurrent and three preceding fiscal years; for new organizations, proposed

budgets for the next two fiscal years including a list of anticipated financial

support;


13/24

11


Narrative description of past, present, and future planned activities with an

emphasis on broad public benefit of the organizations activities;

Names and addresses of directors and officers and their annual compensation;

Annual accounting period (fiscal year);

Statement as to whether the organization is claiming status as a private

foundation or public charity, and if the latter, whether an advanced ruling is

required; and

EIN.

The IRS has 270 days to rule on the application. Usually within 2-3 months, the IRS

requests additional information. Once the IRS has approved an organizations

tax-exempt status, the IRS will send a determination letter formally approving the

exemption. The letter, application, and correspondence to and from the IRS relating

to the application must be kept in a safe place and available for public inspection.

The IRS will presume that a corporation qualifying for a tax exemption is a private

foundation unless the corporation proves that it falls under the definition of a

public charity. Generally, a nonprofit corporation will want to qualify as a public

charity and not a private foundation. Operational, distribution, and reporting

requirements for private foundations differ from those of public charities and are more

restrictive and burdensome. To qualify as a private charity, a nonprofit corporation

must generally receive funding from a broad base of private supporters. The IRS has

very specific tests to determine public charity status. The instructions accompanying

IRS Form 1023 discuss this in more detail.

Step 8: Apply for Franchise Tax Exemption from Texas Comptroller

Nonprofit corporations are subject to the Texas franchise tax unless an exemption from

the Texas Comptroller is obtained. Corporations which have already received their

501(c)(3) tax exempt status from the IRS need to send a cover letter to the Comptroller

at 111 E. 17th Street, Austin, Texas 78774, requesting a franchise tax exemption andenclosing a copy of their 501(c)(3) determination letter from the IRS.

If a corporation has not yet received their exemption from the IRS, a 90-day

provisional state franchise tax exemption may be granted. A copy of the application


14/24

12


for federal tax exemption and a copy of the notice of receipt from the IRS should be

sent to the Comptrollers office along with a letter requesting the temporary tax

exemption.

Corporations that are not required to file a federal tax exempt application, such as

corporations which normally have annual gross receipts of less than $5,000 a year,

may receive a state franchise exemption by preparing a letter stating the reasons the

corporation believes that it meets the requirements for state and federal tax

exemption status (include citations to the appropriate sections of the Texas

Tax Code).

Step 9: Apply for Sales Tax Exemption from the Texas Comptroller

Exempt corporations can buy, lease, or rent taxable items without paying sales and

use tax if those items are necessary to their functions. A written request must be

made to the Comptrollers office, asking for exempt status from the limited sales,

excise, and use tax. The following information must also be included in the request:

(1) a detailed description of the corporations activities; (2) a copy of the certificate

of formation; and (3) a copy of the IRS exemption letter. The request should be sent

to: Tax Policy Division, Exempt Organizations Section, Texas Comptroller of Public

Accounts, PO Box 13528, Austin, Texas 78711-3528. The Comptroller will then

send the organization written notification of exempt status. Upon receipt of

notification, the organization should complete the Comptrollers exemption certifi-

cate, available at http://www.window.state.tx.us/taxinfo/taxforms/01-3392.pdf.

The certificate should be provided to each vendor at the time of purchase.

Step 10: Apply for Property Tax Exemptions from the Local Tax

Appraisal District

Exempt organizations may be eligible for local property tax exemptions for land and

personal property owned by the nonprofit. Charitable Organization Property TaxExemption see, - www.window.state.tx.us/taxinfo/taxforms/50-115.pdf.


15/24

13


What are the legal obligat ions of

a tax-exempt nonprofit?There are strict record-keeping obligations that a nonprofit must follow under Texas

law. It must keep correct and complete books and records of the corporations

accounts and minutes of all proceedings of the board, committees having board

authority and membership meetings, if applicable. If a membership organization

corporation must also keep at its registered office a record of the names and

addresses of the members entitled to vote.

There are special record-keeping obligations for corporations that raise more than

$10,000 a year. The board must prepare or approve an annual report of the

corporations financial activity, which must be made available to the public for

inspection and copying during normal business hours. The report must conform to

the accounting standards of the American Institute of Certified Public Accountants.

Corporations with members must hold an annual meeting for the members once ayear. Notice of the meetings must be delivered between 10 and 60 days before the

meeting, in person, by fax, or by mail. The bylaws may provide that no notice is

required, but the bylaws must then provide the time and place of the meeting. If the

corporation has more than 1,000 members, it may give notice by publication in a

newspaper in the community, if the bylaws so provide.

The bylaws must specify whether notice is required for regular meetings, and if so,the type of notice. A quorum for business by the board is a majority of the number

of directors set in the bylaws, but the bylaws can set a different number for a

quorum, as long as the number is not less than three directors. Directors must always

act in good faith and in a manner the director reasonably believes to be in the best

interest of the corporation. A director must disclose any conflicts he or she has in

transactions before the board, and he or she should abstain from voting on the

transaction. Certain government programs may still bar approval of the transaction

when there is a conflict of interest.


16/24

14


An organization that obtains over $25,000 a year must file IRS Form 990 within

4 1/2 months following the close of the tax year. Under new legislation passed in

2006, smaller organizations will need to file an annual notice with the IRS

containing basic contract and financial information. Additionally, organizations

having annual gross incomes of $1,000 or more from unrelated business activities

must file IRS Form 990-T and pay taxes on the unrelated business income.

How are nonprofit organizat ions monitored?The Board of Directors is legally responsible for the activities of the organization,

including guarding it against fraud and corruption. Private watchdog groups, such as

the National Charities Information Bureau and the American Institute of

Philanthropy, monitor the behavior of nonprofits in order to ensure that money is

being spent appropriately and effectively. The state, through the Attorney Generals

office, is responsible for investigating fraud and abuse claims. The IRS monitors

nonprofits by requiring annual reporting on Form 990 as a condition of being

tax-exempt and through its audit process. The IRS can also individually sanction

officials who receive excess benefits or otherwise violate the federal tax laws

applicable to nonprofit organizations. Individual donors and members can regulate

the organization by withholding financial support as well. Increased media coverage

has also held nonprofits accountable to their true purposes.

Should an organizat ion use a lawyer t o help

gain t ax-exempt status?In almost every case, yes. A lawyer can help you by avoiding unnecessary mistakes

which might jeopardize your ability to incorporate or gain tax-exempt status. A

lawyer will also advise you on certain corporate responsibilities, such as withholding

and paying Social Security tax as well as any other wage withholding taxes for

employees. Such taxes generally apply regardless of your tax-exempt status.

If you do not have a lawyer and cannot afford to pay one, you may be able to obtainfree legal assistance through Texas C-BAR or similar organizations in your area.


17/24

15


ABILENE, TX

Nonprofit Management Center

Abilene Christian University

ACU Box 27842

Abilene, TX 79699-7842

(325) 674-2803 FAX: (325) 674-2082

E-mail: [email protected]


Website:

http://www.acu.edu/campusoffices/npmc.html

Hours: 9:00 a.m. 4:00 p.m., M-F

Bill Culp, Executive Director

ABILENE, TX

Apex Design, & Consulting

402 Cypress, Suite 420

Abilene, TX 79601

(325) 232-6735 FAX: (325) 232-6735


Website: www.apexdrc.com

Allan W. Mooney, CEO

AMARILLO, TX

Amarillo Area Foundation Nonprofit Services Center

801 South Fillmore, Suite 700

Amarillo, TX 79101-3545(806) 376-4521 FAX: (806) 373-3656



Website: w ww.nsc-aaf.org

Hours: 8:30 a.m. 5:00 p.m., M-F

Karie Lynn McSpadden, Director

AUSTIN, TX

Center for Community-Based & Nonprofit

Organizations

Austin Community College

5930 Middle Fiskville Rd., Rm. 506.4

Austin, TX 78752

(512)223-7076 FAX: (512) 223-7210


Website: http://www2.austincc.edu/npo

Hours: 9:00 a.m. 5:00 p.m., M-F

Barry Silverberg, Director

AUSTIN, TX

RGK Center for Philanthropy & Community Service

University of Texas at Austin

P.O. Box Y

Austin, TX 78713

(512) 475-7616 FAX: (512) 2327063


Website: http://rgkcenter.utexas.edu/index.html

Hours: 8:00 a.m. 5:00 p.m., M-F

Sarah Jane Rehnborg, Ph.D., Consultant in

Volunteer and Community Service

AUSTIN, TX

Texas C-BAR4920 N IH-35

Austin, TX 78751

(512) 374-2710 FAX (512) 447-3940


Website: www.texascbar.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Frances Leos Martinez, Executive Director

The following members of the

Texas Nonprofit Management Assistance Network

provide management support services to nonprofit organizat ions.

August 2006


18/24

16


AUSTIN, TX

GREENLIGHTS for Nonprofit SuccessP.O. Box 5809

Austin, TX 78763-5809

(512) 477-5955 FAX: (512) 472-8529


Website: www.greenlights.org

Hours: 9:00 a.m. 5:00 p.m., M-F

Deborah Edward, Ph.D., Executive Director

AUSTIN, TX

Texas Association of Nonprofit Organizations

5930 Middle Fiskville Road, Box 51

Austin, TX 78752

(512) 223-7076 FAX: (512) 223-7210

Email: [email protected]

Website: www.tano.org

Barry Silverberg, Executive Director

DALLAS, TX

Jonathan D. Schick

President

The GOAL Project

5932 Willow Lane

Dallas, TX 75230

(214) 587-3960 FAX: (972) 458-9076


Website: www.goalproject.com

DALLAS, TX

The Center for Nonprofit Management

Dallas, TX 75204-5910

(214) 826-3470 FAX: (214) 821-3845


Website: www.cnmdallas.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Cynthia B. Nunn, President, ext. 226

Pat Stewart-Gordon, CFO, ext. 236

Sharon Bailey, Director of Education, ext. 233

DENTON, TX

College of Public Affairs & Community ServiceUniversity of North Texas

P.O. Box 310919

Denton, TX 76203-0919

(940) 565-4417 FAX: (904) 565-3141


Website: http://www.cps.unt.edu/untvols

Pamela J. Sybert, Director, Educational Consortium

for Volunteerism

EDINBURG, TX

Southwest Border Nonprofit Resource Center

University of Texas Pan American

1201 West University Drive

Edinburg, TX 78539-2999

(956) 292-7566 FAX: (956) 7569


Website: http://coserve1.panam.edu/nrc

Hours: 8:00 a.m. 5:00 p.m., M-F

Omar Rodriguez, Interim Director

EL PASO, TX

Center for Civic Engagement

University of Texas at El Paso

500 W. University

Benedict Hall, Room 103

El Paso, TX 79968

(915) 747-7969 FAX: (915) 747-8917

E-mail: [email protected]: www.utep.edu/cce

Hours: 8:00 a.m. 5:00 p.m., M-F

Dr. Kathy Staudt, Director

EL PASO, TX

Nonprofit Enterprise Center

1812 Hunter

El Paso, TX 79915

(915)590-1333 FAX: (915)590-1356E-mail: [email protected]


Website: www.nonprofitec.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Frank Lopez, Director

Sylvia Hernandez, Facilitator


19/24

17


FORT WORTH, TX

Weaver and Tidw ell, L.L.P.1600 West Seventh Street, Suite 300

Fort Worth, TX 76102-2506

Phone: (817) 882-7309

FAX: (817) 429-5936


Website: www.weaverandtidwell.com

Hours: 8:00 a.m. 5:00 p.m., M-F

Trish Gritta Fritsche, CPA

FORT WORTH, TX

Cornerstone Assistance Network

6924 Glenview Drive

Fort Worth, TX 76180

(817) 595-0274, ext. 114 FAX: (817) 595-0275

E-mail: mloftis@ canetwork.org

Website: www.canetwork.org

Hours: 9:00 a.m. 5:00 p.m.

Monna Loftis, Director, The Fort Worth Initiative

FORT WORTH, TX

Cindy Boyd

Management Consulting, Specializing in Nonprofit

Organizations

3720 Bellaire Drive N.

Fort Worth, TX 76109

(817) 207-9633 FAX: (817) 921-4118


HALLETTSVILLE, TX

Janis Foster Richardson

Coaching & Consulting Services

113 E. Rogers Street

Hallettsville, TX 77964

(361) 798-1808 FAX: (361) 798-1809


Website: w ww.janisfoster.com

HOUSTON, TX

Executive Service Corps of Houston2630 Fountainview, Suite 428

Houston, TX 77057

(713) 780-2208 FAX (713) 780-7764


Website: www.eschouston.org

Hours: Hours: 8:00 a.m. 5:00 p.m., M-F

Jane T. Harding, Ph.D., Executive Director

HOUSTON, TX

Management Assistance Program

United Way of the Texas Gulf Coast

P.O. Box 924507

Houston, TX 77292

(713) 685-2312 FAX: (713) 685-5575

E-mail: rhagerty@ uwtgc.org

Website: www.uwtgc.org/help/map.html

Hours: 8:00 a.m. 5:00 p.m., M-F

Ronnie Hagerty, MAP Director

JACKSONVILLE, TX

A Circle of Ten, Inc.

205 E. Commerce, # 205

Jacksonville, TX 75766

(903) 541-0013 FAX: (903) 541-0014


Website: www.circleof10.org

Hours: 8:00 a.m. 6:00 p.m., M-F

Kathy Holdway, President

LAREDO, TX

City of Laredo

Nonprofit Management & Volunteer Center

1120 E. Calton Road

Laredo, TX 78041

(956) 795-2400, ext. 2257 FAX: (956) 791-4887


E-mail: [email protected]: www.laredolibrary.org/nonprofit.html

Hours: 9:00 a.m. 6:00 p.m., M-F

Janice Weber, Library Director, ext. 2257

Diana Fullerton, Coordinator/Nonprofit Management

Center & Volunteer Center, ext. 2255


20/24

18


LIBERTY HILL, TX

Kathleen McCleskeyKM Consulting and Training Connection

200 Quarterhouse Drive

Liberty, TX 78642

(512) 515-0580FAX: (512) 515-0590


www.kmconsultingandtraining.com

LUBBOCK, TX

Volunteer Center of Lubbock1706 23rd Street, # 101

Lubbock, TX 79411-1213

(806) 747-0551 FAX: (806) 747-8640


[email protected]

Website: www.volunteerlubbock.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Sharon Bass, Executive Director

LUBBOCK, TX

Texas Tech University

Outreach Extended Studies Department

Box 42191

Lubbock, TX 79409-2191

(806) 742-7200, ext. 237 FAX: (806) 742-7277


E-mail: wanda.merchant@ ttu.edu

Website: w ww.dce.ttu.edu/outreach

Birgit Green, DirectorWanda Merchant, Program Coordinator

MARBLE FALLS, TX

The Seriff Foundation

608 Gateway Central

Suite 200

Marble Falls. TX 78654

(830) 798-8873 FAX: (830) 798-8543

E-mail: [email protected]: 8:00 a.m. 5:00 p.m.

Donna Klaeger, Executive Director

Midge Dockery, Associate Director

MIDLAND, TX

Nonprofit Management Center of the Permian Basin550 West Texas, Suite 1260

Midland, TX 79701

(432) 570-7971 FAX: (432) 498-8999


Website: www.nmc-pb.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Mark Palmer, Director

Sarah Marler, Administrative Assistant

SAN ANTONIO, TX

TEXASNONPROFITS.ORG

P.O. Box 90509

San Antonio, TX 78209-9086

(210) 805-9505.FAX: (210) 822-3066


Website: www.txnp.org

Jacqueline Beretta, Executive Director

SAN ANTONIO, TX

Nonprofit Management Program

University of Texas at San Antonio

Department of Public Administration

501 West Durango Blvd.

San Antonio, TX 78207-4415

(210) 458-2691 FAX: (210) 458-2536


Website:

http://utsa.edu/copp/Center_for_Policy_Studies/mainCPS.html

Hours: 8:00 a.m. 5:00 p.m., M-F

Sandie Palomo-Gonzalez, Ph.D., Program

Coordinator and American Humanics Director

Teresa Pena, Administrative Assistant

SAN ANTONIO, TX

Nonprofit Resource Center of Texas

7404 Highway 90 West, 78227-4024Mailing address: P.O. Box 27215, SA 78227-0215

San Antonio, TX 78205

(210) 227-4333, ext. 5676 FAX: (210) 227-0310


Website: www.nprc.org

Hours: 8:00 a.m. 5:00 p.m., M-F

Michael Robison, Executive Director


21/24

19


SAN ANTONIO, TX

Texas Nonprofit Management Assistance Network9901 IH-10 West, Suite 800


(210) 558-2845 FAX: (210) 558-4207


[email protected]

[email protected]

Website: www.texasnetwork.org

Hours: 8:00 a.m. 5:00 p.m.

Rose Mary Fry, Executive Director

Rene Wilhite, Technology Manager

SAN ANTONIO, TX

Richard C. Alvarado

Consultant

1714 Wrangler Street


(210) 678-0636


TYLER, TX

Nonprofit Development Center

United Way of Tyler/Smith County

4000 Southpark, # 1200

Tyler, TX 75703

(903) 581-6376, ext. 211 FAX: (903) 581-6462


E-mail: hcottrill@ uwtyler.org

Website: www.uwtyler.orgHours: 8:00 a.m. 5:00 p.m., M-F

Vicki Harvey, Director

Hannah Cottrill, Training & Library Coordinator

VICTORIA, TX

Center for Nonprofit LeadershipUniversity of Houston at Victoria

3007 N. Ben Wilson

Victoria, TX 77901

(361) 570-4296 FAX: (361) 570-4207

E-mail: clodfelters@ uhv.edu

Website: www.texascrossroads.com/Groups-cnl

www.uhv.edu/asa/centernp/cnlprog.htm

Hours: 8:00 a.m. 5:00 p.m., M-F

Suzanne S. Clodfelter, Manager, Center for Nonprofit

Leadership

WICHITA FALLS, TX

Nonprofit Management Center of Wichita Falls

2301 Kell Blvd., Suite 218

Wichita Falls, TX 76308

(940) 322-4961 FAX: (940) 322-4962


Email: nonprofitctr@ cst.net

Website: www.nonprofitcenterwf.orgHours: 8:30 a.m. 5:00 p.m., M-F

Dee Decker, Executive Director

Teresa Davis, Administrative Assistant


22/24

20


Notes:


23/24


24/24

2006 Texas Community Building with Attorney Resources

www.texascbar.org

Phone: 512-374-2710

Toll-Free: (800) 369-9270, ext. 2710

Fax: 512-447-3940


Forming a NonprofitTax-Exempt

Corporation in Texas2006 Edition

forming nonprofit

Documents