Texas First Coalition is an issue-advocacy nonprofit corporation organized and operating under section 501(c)(4) of the Internal Revenue Code. Texas First Coalition is incorporated as a nonprofit corporation in Texas. Contributions from foreign nationals are prohibited. Contributions are NOT tax deductible as charitable contributions for federal income tax purposes. Contributions are used primarily for grassroots activities, public education, and other similar activities and, therefore, may not be deducted as business or trade expenses.