Tex. Business Organizations Code § 22.353

This is the official text of Tex. Business Organizations Code § 22.353, part of Texas’s Business Organizations Code — governs the formation and operation of corporations, LLCs, and partnerships.

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§ 22.353. AVAILABILITY OF FINANCIAL INFORMATION FOR PUBLIC INSPECTION.

Official statutory text

(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.

Status: in_force · Read it on the official government site

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