{"data":{"id":"us-tx/tex.-business-organizations-code-22.353","jurisdiction":"us-tx","citation":"Tex. Business Organizations Code § 22.353","heading":"AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION.","body":"(a) A corporation shall keep each document the corporation is required to make available for public inspection as an entity that is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization under Section 501(c)(3) of that code, at the corporation's registered or principal office in this state for at least three years after the close of the fiscal year.\n(b) The corporation shall make the documents described by Subsection (a) available to the public for inspection and copying at the corporation's registered or principal office during regular business hours. The corporation may charge a reasonable fee for preparing a copy of a document.\nActs 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 434 (H.B. 1957), Sec. 1, eff. September 1, 2023.","path":["BUSINESS ORGANIZATIONS CODE","TITLE 2. CORPORATIONS","CHAPTER 22. NONPROFIT CORPORATIONS","SUBCHAPTER H. RECORDS AND REPORTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/BO/htm/BO.22.htm#22.353","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:58Z","sha256":"d9e8b4dfed2f518987d0e8e7a971d3da49264a669b03dad16356a9b07444a736","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-business-organizations-code-22.352","next":"us-tx/tex.-business-organizations-code-22.354"},"notice":"GroundRules: Original legal text. Not legal advice."}