HB 4752: charitable fundraisers get an easier property tax exemption

Caption

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.

Caption from analyzed text · version I.

Summary

No more required affiliation with a state or national group.

The bill loosens the rules a charitable fundraising group must meet to get a property tax exemption, by dropping the requirement that it be affiliated with a state or national group that approves volunteer fundraising organizations. It touches charities whose main job is collecting donations and passing them on to other nonprofits, and it lets those charities count a public college or university as one of the at least five groups they give money to. Starting with tax years beginning on or after January 1, 2026, more of these fundraising charities can qualify to have their property exempt from local property taxes.

Labels

Labels: GOT HALFWAY. Passed the House on May 8, 2025. Died in the Senate: never got out of the Local Government committee.

Receipt

The receipt

89R-HB4752 · 2025-03-13

SOLD BY

Rep. Brooks LandgrafRHouse 81

ITEM

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.

WHAT IT DOES

No more required affiliation with a state or national group.

The bill loosens the rules a charitable fundraising group must meet to get a property tax exemption, by dropping the requirement that it be affiliated with a state or national group that approves volunteer fundraising organizations. It touches charities whose main job is collecting donations and passing them on to other nonprofits, and it lets those charities count a public college or university as one of the at least five groups they give money to. Starting with tax years beginning on or after January 1, 2026, more of these fundraising charities can qualify to have their property exempt from local property taxes.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version H · source

Sources

Fiscal note · version H · April 27, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Mar 13, 2025Filed
Apr 3, 2025Read first time
Apr 3, 2025Referred to Ways & Means
Apr 21, 2025Scheduled for public hearing on . . .
Apr 21, 2025Considered in public hearing
Apr 21, 2025Testimony taken/registration(s) recorded in committee
Apr 21, 2025Left pending in committee
Apr 24, 2025Considered in formal meeting
Apr 24, 2025Committee substitute considered in committee
Apr 24, 2025Reported favorably as substituted
May 1, 2025Comte report filed with Committee Coordinator
May 1, 2025Committee report distributed
May 2, 2025Committee report sent to Calendars
May 5, 2025Considered in Calendars
May 7, 2025Placed on General State Calendar
May 7, 2025Read 2nd time
May 7, 2025Passed to engrossment
May 7, 2025Record vote RV#1715
May 7, 2025Statement(s) of vote recorded in Journal
May 8, 2025Read 3rd time
May 8, 2025Passed
May 8, 2025Record vote RV#1822
May 8, 2025Reported engrossed
May 9, 2025Received from the House
May 13, 2025Read first time
May 13, 2025Referred to Local Government

FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 143 yea · 1 nay

Sources

House: Final passage · May 8, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Brooks Landgraf

Donors

Texans for Lawsuit Reform PAC$50K Ovintiv USA Inc. PAC$19K Diamondback Energy PAC$15K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 2, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$50,000.00

Texans for Lawsuit Reform PAC

$50,000.00

Cash: $50,000.00
Paid by others: $0.00
Total: $50,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 26, 2024 to Sep 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101009994, 101033682, 101069723.

Ovintiv USA Inc. PAC$19,000.00

Ovintiv USA Inc. PAC

$19,000.00

Cash: $19,000.00
Paid by others: $0.00
Total: $19,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 12, 2024 to Sep 29, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Dec 12, 2024 to Dec 22, 2025. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101033682.

Diamondback Energy PAC$15,000.00

Diamondback Energy PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Aug 13, 2024 to Aug 14, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Aug 13, 2024 to Aug 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101061488, 101069723.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$50,000.00

Cash: $50,000.00
Paid by others: $0.00
Total: $50,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 26, 2024 to Sep 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101009994, 101033682, 101069723.

×

Ovintiv USA Inc. PAC

$19,000.00

Cash: $19,000.00
Paid by others: $0.00
Total: $19,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Dec 12, 2024 to Sep 29, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Dec 12, 2024 to Dec 22, 2025. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101033682.

×

Diamondback Energy PAC

$15,000.00

Cash: $15,000.00
Paid by others: $0.00
Total: $15,000.00

Also funds 1 other sitting lawmakers.

Derived recipient stock · Aug 13, 2024 to Aug 14, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Aug 13, 2024 to Aug 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100977404, 101061488, 101069723.

Votes2

House May 8, 2025

Yea: 143
Nay: 1
Present, not voting: 2
Absent: 2
Excused: 2

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1822

HB 4752 was passed by (Record 1822): 143 Yeas, 1 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 143 (published)
Nay: 1 (published)
Present, not voting: 2 (published)
Absent: 2 (derived from named list)
Excused: 2 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 7, 2025

Yea: 143
Nay: 0
Present, not voting: 1
Absent: 3
Excused: 3

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1715

CSHB 4752 was passed to engrossment by (Record 1715): 143 Yeas, 0 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 143 (published)
Nay: 0 (published)
Present, not voting: 1 (published)
Absent: 3 (derived from named list)
Excused: 3 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses1

For: 0
Against: 1
On: 0

Names

Against

Self1 registration

Sources

1 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version H · source

Sources

Fiscal note · version H · April 27, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Mar 13, 2025

05/13/2025 S Referred to Local Government

Texas Legislature Online · Introduced · House Committee Report · Engrossed

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Committee vote 13 aye, 0 nay · Out of committee

Senate committee · Local Government · Final status: Died in committee

Subjects

Charitable & Nonprofit Organizations

Education--Higher--Institutions & Programs

Taxation--Property-Exemptions

Text

The text as introduced · 284 words

By: Landgraf
H.B. No. 4752

A BILL TO BE ENTITLED

AN ACT

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.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.18(g), Tax Code, is amended to read as

follows:

(g) A charitable organization that performs a charitable

function specified by Subsection (d)(15) must:

(1) [ be affiliated with a state or national

organization that authorizes, approves, or sanctions volunteer

charitable fundraising organizations;

[ (2) ] qualify for exemption under Section 501(c)(3),

Internal Revenue Code of 1986, as amended;

(2) [ (3) ] be governed by a volunteer board of

directors; and

(3) [ (4) ] distribute contributions to at least five

other associations to be used for general charitable purposes, with

all recipients meeting the following criteria:

(A) be governed by a volunteer board of

directors;

(B) qualify for exemption from federal income tax

under Section 501(c)(3), Internal Revenue Code of 1986, as amended,

or be a public institution of higher education ;

(C) receive a majority of annual revenue from

private or corporate charitable gifts and government agencies; and

(D) provide services without regard to the

ability of persons receiving the services to pay for the services.

SECTION 2. The change in law made by this Act applies only

to an ad valorem tax year that begins on or after the effective date

of this Act.

SECTION 3. This Act takes effect January 1, 2026.

Verdict: No flags

The receipt

SOLD BY

ITEM

WHAT IT DOES

CHARGES

TOTAL

HISTORY

SIGNED FOR BY

Donors

Texans for Lawsuit Reform PAC

Ovintiv USA Inc. PAC

Diamondback Energy PAC

Texans for Lawsuit Reform PAC

Ovintiv USA Inc. PAC

Diamondback Energy PAC

House May 8, 2025

House May 7, 2025

Against