Texas § BO.22.353 - AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION
Full text of Texas The Texas Constitution § BO.22.353 — AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION, with citation guidance and answers to common questions.
§ BO.22.353. AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION
AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION. (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. (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. Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006. Amended by: Acts 2023, 88th Leg., R.S., Ch. 434 (H.B. 1957 ), Sec. 1, eff. September 1, 2023.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § BO.22.353
What does The Texas Constitution § BO.22.353 cover?
Section BO.22.353 ("AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § BO.22.353?
A common citation format is "The Texas Constitution § BO.22.353" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § BO.22.353 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.