Texas Education Code 1001.002 – Exemptions
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Text of subsection effective until January 01, 2025
(a) An organization is exempt from this chapter if the organization:
(1) has 50,000 or more members;
(2) qualifies for a tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(4) of that code; and
(3) conducts for its members and other individuals who are at least 50 years of age a driving safety course that is not used for purposes of Article 45.0511, Code of Criminal Procedure.
Text of subsection effective on January 01, 2025
Terms Used In Texas Education Code 1001.002
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(a) An organization is exempt from this chapter if the organization:
(1) has 50,000 or more members;
(2) qualifies for a tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(4) of that code; and
(3) conducts for its members and other individuals who are at least 50 years of age a driving safety course that is not used for purposes of Subchapter H, Chapter 45A, Code of Criminal Procedure.
(b) A driving safety course is exempt from this chapter if the course is taught without providing a uniform certificate of course completion to a person who successfully completes the course.
(c) A driver education course is exempt from this chapter, other than § 1001.055, if the course is:
(1) conducted by a vocational driver training school operated to train or prepare a person for a field of endeavor in a business, trade, technical, or industrial occupation;
(2) conducted by a school or training program that offers only instruction of purely avocational or recreational subjects as determined by the department;
(3) sponsored by an employer to train its own employees without charging tuition;
(4) sponsored by a recognized trade, business, or professional organization with a closed membership to instruct the members of the organization; or
(5) conducted by a school regulated and approved under another law of this state.