Tex. Lab. Code § 201.023

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 201.023 - Tax-Exempt Nonprofit Organization

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.

Tex. Lab. Code § 201.023

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.