LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
April 20, 2025

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB4752 by Landgraf (Relating to the eligibility of a charitable organization for an exemption from ad valorem taxation of the organization's property if the organization provides for the organized solicitation and collection for distributions through gifts, grants, and agreements to nonprofit charitable, education, religious, and youth organizations that provide direct human, health, and welfare services.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would remove the requirement that a charitable organization that provides for the organized solicitation and collection for distributions through gifts, grants, and agreements to nonprofit charitable, education, religious, and youth organizations that provide direct human, health, and welfare services be affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fundraising organizations. The bill would provide that such a charitable organization need not be an organization exempt from federal income tax under Section 501(c)(3), Internal Revenue Code of 1986 if the organization is a public institution of higher education. 

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD, BRI