This section contains useful information regarding fundraising activities and donations.
This document is prepared by the Texas Attorney General and explains the requirements to conduct a charitable raffle in Texas.
Bake Sales and Spaghetti Dinners: Is Your Nonprofit Legal?
This paper advises a nonprofit how to hold a bake sale, spaghetti dinner, or other similar fundraiser event legally.
T-Shirt Sales–Go Directly to Jail (and Other Consequences of Selling Things):
What Nonprofits Need to know about Texas Sales Tax Collection
Lots of nonprofits sell items like t-shirts, food, and publications. Just because a nonprofit organization is exempt from paying sales and use tax when it buys, leases or rents taxable items DOES NOT mean that the nonprofit organization is exempt from collecting taxes on its sales. The Legal Minute introduces the ideas for when to collect sales tax, how to collect it, and the consequences for failing to collect it.
Charitable Donations of Real Estate: Too Good to be True?
Donations of real estate have become increasingly popular during the last few years. This legal minute reviews the rules regarding donations made to nonprofits that are 501(c)(3) public charities and not private foundations or private operating foundations.
What Permit? Legal Issues for One-Day Fundraising Events
Texas nonprofit organizations often hold one-day events, such as bazaars, street fairs, sporting events, and cultural festivals, to raise money for the organization. It is important to consider legal issues that may arise when an organization sponsors such fundraisers.
Texas Hold’em, Poker Runs, and Rubber Duck Races: Creative Nonprofit Fundraising or Illegal Gambling?
As Texas nonprofits seek new and more creative ways to raise funds, some organizations have hosted Texas Hold ‘Em tournaments, poker runs, casino nights, or rubber duck races in order to raise funds for their organizations. The problem with these fundraising activities is that they may violate Texas gambling prohibitions, even if the activities support charitable purposes.
Crowdfunding is a means to collect money from online contributors to fund an initiative, program, or event. For nonprofits, it can be a powerful fundraising tool when used as part of an overall strategy to connect people with your nonprofit’s mission.