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RULE §5.205Disposal of Computer Equipment by Charitable Organization

(a) Applicability. This section applies only to computer equipment that a charitable organization:

  (1) purchased for a price of at least $500 using funds received from the state, whether by appropriation, grant, or otherwise; and

  (2) disposes of under Government Code, §2175.907.

(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

  (1) Charitable organization--Has the meaning assigned by Government Code, §2175.907(2).

  (2) Computer equipment--Has the meaning assigned by Government Code, §2175.907(1).

(c) Requirements. A charitable organization that disposes of computer equipment purchased with state funds within the four-year period after the date of purchase by selling or trading of the computer equipment, disposing of the computer equipment that is not operational, or donating the computer equipment to another charitable organization, under Government Code, §2175.907:

  (1) must comply with any requirements regarding the disposition or donation of items purchased with state funds that are prescribed by the governmental entity that provided the state funds to the charitable organization, except to the extent the requirements are in conflict with the provisions of Government Code, §2175.907; and

  (2) must keep a record of the manner in which the computer equipment was disposed or donated, including:

    (A) a written description of the computer equipment;

    (B) a written description of the method used to dispose of or donate the computer equipment; and

    (C) any receipts or transfer documents.

(d) Retention period. The record described in subsection (c)(2) of this section must be maintained by the charitable organization until the later of:

  (1) the fourth anniversary of the date the organization purchased the computer equipment; or

  (2) the expiration of the retention period prescribed by the governmental entity that provided the state funds to the charitable organization.

Source Note: The provisions of this §5.205 adopted to be effective June 2, 2021, 46 TexReg 3418

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