Page 23 - Texas Sales & Franchise Tax Handook

Entities not subject to Texas Franchise Tax (2/2)

Real estate mortgage
1 investments conduits &

QREI Trusts
Exempted
Entities.

Exempted Nonprofit self insurance
Entities. 2 trust under IC chapter 2212

Exempted 3 Trust qualified under IRC
TEXAS Entities. Section 401(a)

Exempted 4 Trust exempt under IRC
Entities. Section 501©(9)

Exempted
Entities.

5 Unincorporated political
committees.