How to File a Complaint Against a Nonprofit Organization in Texas

If you have questions about a nonprofit organization's compliance with the Internal Revenue Code, you can submit information by filing Form 13909. This form is voluntary and is used to submit complaints to the Office of the Attorney General. In Texas, there are over 50,000 active charitable organizations and countless trusts that the Attorney General has oversight authority over. Filing Form 13909 does not create a non-profit association; it simply provides a way for a non-profit association to be notified of any lawsuits filed against it. To be exempt from taxes, a non-profit organization must meet certain requirements and file a request with the Internal Revenue Service and the Texas Comptroller of Public Accounts. A non-profit corporation is established by filing a certificate of incorporation with the Secretary of State in accordance with the Texas Business Organizations Code (BOC).The BOC addresses several important issues related to non-profit associations, such as the authority to acquire, maintain, and transfer property; the ability to sue and be sued as an independent legal entity; and the contractual and tort liability of officers and members.