Senate Research Center

H.B. 2252

83R9889 VOO-D

By: Ashby (Nichols)


Government Organization










Under current procedures, charities in Texas with budgets over $100,000 must undergo an official audit in order to qualify to receive contributions from the state employee charitable campaign. Some parties contend that a reasonable alternative for smaller organizations with budgets just over $100,000 would be an annual review by a certified public accountant as opposed to an official audit. These parties estimate that such a review could save a smaller charity thousands of dollars per year, allowing the organization to dedicate more dollars directly to its programs. Interested parties further assert that it is not uncommon for a smaller charitable organization to have such a review instead of an audit. H.B. 2252 seeks to ease the financial burden of an official audit for smaller charitable organizations wishing to participate in a state employee charitable campaign by raising the annual budget threshold above which an official audit is required as a condition of eligibility for such participation.


H.B. 2252 amends current law relating to eligibility of charitable organizations to participate in a state employee charitable campaign.




This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.




SECTION 1. Amend Section 659.146(a), Government Code, as follows:


(a)  Requires a charitable organization, to be eligible to participate in a state employee charitable campaign, to:


(1)  Makes no change to this subdivision;


(2)  if the organization's annual budget:


(A)  does not exceed $250,000, rather than $100,000, provide a completed Internal Revenue Service Form 990 and an accountant's review that offers full and open disclosure of the organization's internal operations; or


(B)  exceeds $250,000, rather than $100,000, be audited annually in accordance with generally accepted auditing standards of the American Institute of Certified Public Accountants; and


(3)  Makes no change to this subdivision.


SECTION 2. Effective date: September 1, 2013.