Texas 2023 - 88th Regular

Texas Senate Bill SB835

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the availability of financial information of nonprofit corporations for public inspection.

Impact

The implications of SB835 underscore a significant shift towards greater transparency in the nonprofit sector in Texas. By ensuring the availability of financial records for public oversight, the bill aims to foster trust in nonprofit organizations and their operations. Additionally, it encourages nonprofit boards and management to uphold higher standards of financial management and reporting, as the public will have access to their fiscal performance and accountability. This measure is expected to enhance donor confidence and potentially influence funding decisions for nonprofits operating within the state.

Summary

Senate Bill 835, introduced by Senator King, aims to enhance the transparency and accountability of nonprofit corporations in Texas by amending state laws regarding the availability of financial information for public inspection. This bill mandates that nonprofits maintain and make accessible financial records, including annual reports and audited financial statements, for at least three years, thereby ensuring that stakeholders and the public have access to important financial data. The bill specifically outlines that these documents should be available at the corporation’s principal office during regular business hours, establishing a clearer framework for public access to nonprofit financial information.

Sentiment

The general sentiment surrounding SB835 appears to be positive, particularly among advocates of nonprofit transparency and accountability. Supporters from the Texas Nonprofit Association expressed their backing for the bill, highlighting its critical role in enhancing public trust in nonprofit financial practices. However, there could be concerns from smaller nonprofits regarding the feasibility of fulfilling these requirements, especially in terms of the administrative burden imposed by stringent reporting and transparency mandates.

Contention

One notable point of contention within discussions of SB835 is the balance between transparency and the operational capacities of nonprofit organizations. While transparency is essential, critics might argue that excessively stringent regulations could overwhelm smaller nonprofits, diverting critical resources away from their core missions towards compliance efforts. As the bill moves forward, additional considerations may be necessary to ensure that transparency requirements do not disproportionately affect the operational sustainability of smaller organizations. Overall, the discussions emphasize a need for an equitable approach that safeguards public interests while also supporting the diverse landscape of nonprofit entities.

Texas Constitutional Statutes Affected

Business Organizations Code

  • Chapter 22. Nonprofit Corporations
    • Section: 353

Companion Bills

TX HB1957

Identical Relating to the availability of financial information of nonprofit corporations for public inspection.

Similar Bills

No similar bills found.