# Tex. Labor Code § 201.023: TAX-EXEMPT NONPROFIT ORGANIZATION

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.023

## Section

- **Citation:** Tex. Labor Code § 201.023
- **Heading:** TAX-EXEMPT NONPROFIT ORGANIZATION
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code la / Chapter 201 / Section 201.023

## Text

In this subtitle, "employer" also means an employing unit that:

(1) is a nonprofit organization under Section 501(c)(3), Internal Revenue Code of 1986 (26 U.S.C. Section 501(c)(3));

(2) is exempt from income tax under Section 501(a), Internal Revenue Code of 1986 (26 U.S.C. Section 501(a)); and

(3) employed at least four individuals in employment for a portion of at least one day during 20 or more different calendar weeks during the current year or during the preceding calendar year.

## Nearby sections

- [Tex. Labor Code § 201.001 § 201.001. SHORT TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.001.md)
- [Tex. Labor Code § 201.011 § 201.011. GENERAL DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.011.md)
- [Tex. Labor Code § 201.012 § 201.012. DEFINITION OF MISCONDUCT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.012.md)
- [Tex. Labor Code § 201.021 § 201.021. GENERAL DEFINITION OF EMPLOYER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.021.md)
- [Tex. Labor Code § 201.022 § 201.022. EFFECT OF BUSINESS ACQUISITION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.022.md)
- [Tex. Labor Code § 201.023 § 201.023. TAX-EXEMPT NONPROFIT ORGANIZATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.023.md)
- [Tex. Labor Code § 201.024 § 201.024. ELECTION TO BE EMPLOYER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.024.md)
- [Tex. Labor Code § 201.025 § 201.025. EMPLOYER UNDER FEDERAL LAW.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.025.md)
- [Tex. Labor Code § 201.026 § 201.026. STATE; POLITICAL SUBDIVISION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.026.md)
- [Tex. Labor Code § 201.027 § 201.027. EMPLOYER OF DOMESTIC SERVICE WORKER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.027.md)
- [Tex. Labor Code § 201.028 § 201.028. EMPLOYER OF FARM AND RANCH LABORER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.028.md)
- [Tex. Labor Code § 201.029 § 201.029. TEMPORARY HELP FIRM.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.029.md)
- [Tex. Labor Code § 201.030 § 201.030. PROFESSIONAL EMPLOYER ORGANIZATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.030.md)
- [Tex. Labor Code § 201.041 § 201.041. GENERAL DEFINITION OF EMPLOYMENT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.041.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Cla_C201_S201.023. Check the current official text before relying on it. Not legal advice.