I have a Texas entity. What kinds of books and records do I need to keep?

Each filing entity shall keep:

(1) books and records of accounts;
(2) minutes of the proceedings of the owners or members or governing authority of the filing entity and committees of the owners or members or governing authority of the filing entity;*
(3) at its registered office or principal place of business, or at the office of its transfer agent or registrar, a current record of the name and mailing address of each owner or member of the filing entity; and
(4) other books and records as required by the title of this code governing the entity.

* limited liability companies and limited partnerships need not keep these records, if their governing documents do not require them.

Sec. 3.151 of the Texas Business and Organizations Code

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