TX HB4752

Removes the requirement that charitable fundraising organizations must be affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fundraising organizations to qualify for ad valorem tax exemption

Maintains existing requirements that eligible organizations must qualify for federal 501(c)(3) tax-exempt status, be governed by a volunteer board of directors, and distribute contributions to at least five other qualifying charitable associations

Clarifies that charitable organizations meeting exemption requirements remain eligible even if they also distribute contributions to public institutions of higher education

Applies only to ad valorem tax years beginning on or after the effective date

Takes effect January 1, 2026