Fill Your Texas Ap 204 2 Form Launch Texas Ap 204 2 Editor Now

Fill Your Texas Ap 204 2 Form

The Texas Application for Exemption – Federal and All Others, commonly known as Form AP-204, is designed for organizations seeking exemptions from sales, franchise, or hotel taxes. This form is specifically for those applying based on their designation as qualifying 501(c) organizations or for any other reason that does not fall under religious, charitable, educational, or homeowners' association categories. To begin the process of securing your tax exemption, fill out the form by clicking the button below.

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Dos and Don'ts

When filling out the Texas Application for Exemption – Form AP-204, it is essential to follow certain guidelines to ensure a smooth application process. Here are seven things you should and shouldn't do:

  • Do type or print your application clearly to avoid any misunderstandings.
  • Do check the appropriate box for the exemption category that applies to your organization.
  • Do attach any required documentation, such as the IRS Determination Letter, to support your application.
  • Do include the legal name of your organization as it appears on your Articles of Incorporation.
  • Do provide accurate contact information for the person submitting the application.
  • Don’t write in the shaded areas of the form, as this can lead to confusion or errors in processing.
  • Don’t submit an incomplete application, as it will be returned for additional information, delaying the process.

Following these guidelines can help ensure that your application is processed efficiently and correctly. Make sure to double-check all entries before submission to avoid unnecessary delays.

Sample - Texas Ap 204 2 Form

Texas Application for Exemption

– Federal and All Others

G L E N N H E G A R T E X A S C O M P T RO L L E R O F P U B L I C AC C O U N T S

Texas tax laws provide exemptions from sales, franchise and/or hotel taxes for organizations meeting specific requirements. The exemptions available vary, depending upon the category of exemption under which the organization might qualify.

Please use this application, Form AP-204, to apply for exemption if you are

applying on the basis of the organization's designation as a qualifying 501(c) organization, or

applying on any basis OTHER THAN as a religious, charitable, educational organization or a homeowners' association.

Separate applications are available for organizations applying for exemption as a religious (Form AP-209), charitable (Form AP-205), educational (Form AP-207) or homeowners' association (Form AP-206).

The applications, laws, rules and other information about exemptions are online at

www.Comptroller.Texas.Gov/taxes/exempt

You can submit your completed application along with required documentation by mail, fax or email

Mail: Texas Comptroller of Public Accounts

 

Exempt Organizations Section

FAX: (512) 475-5862

P.O. Box 13528

Email: exempt.orgs@cpa.texas.gov

Austin, Texas 78711

 

We process applications in the order they are received. To establish claimed exemptions, we may require additional information. After review of the material, we will inform the organization in writing if it qualifies for

exemption. The Comptroller, or an authorized representative of the Comptroller, may audit the records of an exempt organization at any time during regular business hours to verify the validity of the organization’s exempt status.

If you have questions or need more information, contact us at 800-252-5555.

You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. Contact us at the address or phone number listed on this form.

AP-204-1 (Rev.12-18/12)

AP-204-2 (Rev.12-18/12)

Texas Application for Exemption

– Federal and All Others

*AP20420W121812*

*AP20420W121812*

* A P 2 0 4 2 0 W 1 2 1 8 1 2 *

• Remove All Staples • TYPE OR PRINT • Do NOT write in shaded areas.

1.Organizations applying for exemption under one of the categories listed below should check the appropriate box and complete this application.

Our publication, Guidelines to Texas Tax Exemptions (96-1045), includes a description of the additional documentation required for each category of

exemption. For the category you select, be sure to read the requirements listed in the publication. If you send in an application without including the documentation described in the publication, we will return the application to you with a request for additional information. We are unable to process incomplete applications.

Federal Exemption under qualifying Internal Revenue Code (IRC) Section 501(c). Attach IRS Determination Letter.

Cemetery Corporations

Certain Insurance Corporations for Farm Mutuals, Local Mutual Aid

Associations and Burial Associations

Certain Insurance Corporations Licensed as Title Insurance Companies and Title Insurance Agents

Certain Corporations Subject to the Insurance Code

Chambers of Commerce

Convention and Tourist Promotional Agencies

Cooperative Associations

Cooperative Credit Associations

Corporations Exempted by Another Law

Corporations with Business Interest In Solar Energy Devices

Corporations Organized for Agricultural Purposes

Corporations Organized for Conservation Purposes

Corporations Involved with City Natural Gas Facility

Corporations Organized to Provide Cooperative Housing Corporations Organized to Provide Convalescent Homes for

Elderly

Corporations Organized for Student Loan Funds or Student Scholarship Purposes

2. ORGANIZATION NAME

(Legal name as provided on Articles of Incorporation, or if unincorporated, the governing document.)

Credit Unions - Federal

Credit Unions - State

Development Corporations

Electric Cooperatives

Emergency Medical Service Corporations

Farmers' Cooperative Societies or cooperatives whose single member is a farmers' cooperative described in Section 521(b)(1), IRC, that has at least 500 farmer-fruit grower members.

Health Facility Development Corporations

Hospital Laundry Cooperative Associations

Housing Finance Corporations

Local Organizing Committees

Lodges

Marketing Associations

Nonprofit Water Supply Corporations

Open-End Investment Companies

Corporations Organized to Promote County, City or Another Area

(Public Interest Organizations)

Railway Terminal Corporations

Recycling Operations

Telephone Cooperatives

Volunteer Fire Departments

Youth Athletic Organizations

3. ORGANIZATION MAILING ADDRESS

Street number, P.O. Box or rural route and box number

CityState/ProvinceZIP CodeCounty (or country, if outside the U.S.)

4. Texas taxpayer number (if applicable)

 

5. Federal Employer Identification Number (EIN) (Required if applying for exemption on the basis of a federal exemption)

 

6. a) Enter filing information issued by the Texas Secretary of State:

Month Day

Year

 

File Number

File Date

 

OR

b) Check this box if this organization is not registered with the Texas Secretary of State.

Special note to non-Texas organizations: Include a file-stamped copy of your organization's formation documents AND a current Certificate of Existence from the Secretary of State or equivalent officer in your home state.

7. Contact information of the person submitting this application

Name

 

 

 

Email Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm or Company Name

 

 

 

 

Daytime Phone (Area code and number)

 

Extension

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

City

 

 

 

 

 

 

 

 

 

 

 

State

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

We will notify you by email when the exemption has been added to let you know where the exemption can be verified online. If an email address is not

provided, indicate where our response should be mailed:

 

organization's mailing address or

 

mailing address of the submitter.

More PDF Templates

Documents used along the form

The Texas Application for Exemption – Federal and All Others (Form AP-204-2) is a crucial document for organizations seeking tax exemptions under specific categories. Alongside this form, various other documents are often required to support the application process. Below is a list of additional forms and documents that may be used in conjunction with the AP-204-2 form, along with brief descriptions of each.

  • IRS Determination Letter: This letter confirms an organization’s status as a qualifying 501(c) entity. It is essential for organizations applying for federal tax exemption.
  • Form AP-205: This application is specifically for organizations applying for exemption as charitable entities. It outlines the requirements and necessary documentation for such organizations.
  • Form AP-206: This form is designated for homeowners' associations seeking tax exemption. It includes specific criteria that must be met for approval.
  • Form AP-207: Educational organizations use this form to apply for tax exemption. It details the documentation required to establish educational status.
  • Form AP-209: This application is for religious organizations applying for tax exemption. It provides guidelines and necessary information for such groups.
  • Certificate of Existence: For non-Texas organizations, this document must be included to verify the organization’s legal status in its home state.
  • Guidelines to Texas Tax Exemptions (Publication 96-1045): This publication offers detailed information about the various categories of tax exemptions and the documentation required for each.
  • Additional Documentation: Depending on the specific exemption category, additional supporting documents may be required, such as financial statements or operational descriptions.

Each of these documents plays a vital role in the exemption application process. Ensuring that all required materials are submitted can facilitate a smoother review process by the Texas Comptroller of Public Accounts. Organizations should carefully prepare their applications to meet the specific requirements associated with their exemption category.

Common mistakes

Filling out the Texas Application for Exemption, Form AP-204, can be a straightforward process if done correctly. However, there are common mistakes that applicants often make, which can lead to delays or rejections. Understanding these pitfalls is crucial for a successful submission.

One frequent error is failing to include the required documentation. Each category of exemption has specific documents that must accompany the application. If these documents are missing, the application will be returned for additional information. Applicants should carefully review the guidelines provided for their selected category to ensure they include everything necessary.

Another mistake is not checking the appropriate box for the type of exemption being requested. The form requires applicants to indicate the specific exemption category they are applying under. Omitting this step can result in confusion and may delay the processing of the application.

Inaccurate or incomplete organization names pose another issue. The name provided on the application must match the legal name as stated in the Articles of Incorporation or governing documents. Any discrepancies can lead to complications in processing the exemption.

Additionally, some applicants neglect to provide their Federal Employer Identification Number (EIN) when applying for a federal exemption. This number is essential for verifying the organization’s status and is a required field on the form. Without it, the application cannot be processed.

Providing outdated or incorrect contact information is also a common mistake. Applicants must ensure that the name, email address, and phone number of the person submitting the application are accurate. This information is vital for communication regarding the status of the exemption.

Another oversight is not following the submission instructions. Whether sending the application by mail, fax, or email, applicants must ensure they are adhering to the specified guidelines. For instance, applications should be mailed to the correct address, and any electronic submissions must be sent to the designated email.

Lastly, some applicants fail to remove staples from their application. This small detail may seem trivial, but it is a requirement that helps streamline the processing of documents. Ignoring this instruction can lead to unnecessary delays.

By being aware of these common mistakes, applicants can improve their chances of a smooth and successful application process for the Texas Application for Exemption, Form AP-204.

Misconceptions

  • Misconception 1: The AP-204 form is only for charitable organizations.

    This form is actually designed for a wide range of organizations. While it includes 501(c) organizations, it also applies to various other groups that meet specific criteria, such as chambers of commerce and cooperative associations.

  • Misconception 2: You can submit the AP-204 form without any supporting documents.

    Submitting the form without the required documentation will result in delays. The Texas Comptroller's office requires additional paperwork based on the exemption category you select. Incomplete applications are returned for more information.

  • Misconception 3: There is a specific deadline for submitting the AP-204 form.

    There is no fixed deadline; however, applications are processed in the order they are received. Prompt submission is encouraged to ensure timely processing of your exemption request.

  • Misconception 4: Once approved, the exemption status is permanent.

    This is not the case. The Comptroller's office may audit exempt organizations at any time to verify their status. It’s essential to maintain accurate records and comply with ongoing requirements.

  • Misconception 5: You cannot ask questions about the AP-204 process.

    On the contrary, the Texas Comptroller’s office encourages inquiries. If you have questions or need clarification, you can contact them directly at the provided phone number or email address.

Key takeaways

Filling out the Texas Application for Exemption (Form AP-204-2) can seem daunting at first, but understanding its key components will streamline the process. Here are some essential takeaways to consider:

  • Eligibility Criteria: This form is specifically for organizations applying for exemptions based on their designation as qualifying 501(c) organizations or other categories, excluding religious, charitable, educational organizations, or homeowners' associations.
  • Separate Applications: If your organization falls under religious, charitable, educational, or homeowners' associations, you will need to use different forms: AP-209, AP-205, AP-207, or AP-206, respectively.
  • Documentation is Key: Ensure you include all required documentation as specified in the publication "Guidelines to Texas Tax Exemptions." Incomplete applications will be returned.
  • Submission Methods: Completed applications can be submitted via mail, fax, or email. Choose the method that best suits your needs.
  • Processing Order: Applications are processed in the order they are received. Patience is essential as you await a response.
  • Follow-Up: Be prepared to provide additional information if requested. This step is crucial for verifying your organization’s exemption status.
  • Audit Possibility: The Comptroller or an authorized representative may audit your organization’s records to confirm its exempt status at any time during regular business hours.
  • Contact Information: If questions arise or further clarification is needed, reaching out to the Comptroller’s office at 800-252-5555 can provide valuable assistance.
  • Rights to Information: Under Chapters 552 and 559 of the Government Code, you have the right to review, request, and correct any information the Comptroller has on file about your organization.

By keeping these takeaways in mind, organizations can navigate the application process more effectively and increase their chances of securing the necessary tax exemptions.

File Characteristics

Fact Name Fact Description
Purpose The Texas AP-204-2 form is used to apply for sales, franchise, and hotel tax exemptions for qualifying organizations.
Eligibility Organizations must meet specific criteria, such as being designated as a 501(c) organization or fitting other exemption categories.
Application Types Separate forms exist for religious (AP-209), charitable (AP-205), educational (AP-207), and homeowners' associations (AP-206).
Submission Methods Completed applications can be submitted via mail, fax, or email to the Texas Comptroller of Public Accounts.
Processing Order Applications are processed in the order they are received, so timely submission is crucial.
Additional Information The Comptroller may request more information to verify the claimed exemptions after reviewing the application.
Audit Rights The Comptroller or an authorized representative may audit an organization's records during business hours to confirm exempt status.
Contact Information For questions, organizations can call 800-252-5555 or email at exempt.orgs@cpa.texas.gov.
Governing Laws The application process is governed by Texas tax laws and specific provisions under the Internal Revenue Code.

How to Use Texas Ap 204 2

Filling out the Texas Application for Exemption – Federal and All Others (Form AP-204-2) is a straightforward process. Follow these steps carefully to ensure your application is complete and submitted correctly. Missing information can delay your application, so take your time to provide accurate details.

  1. Check the appropriate box for the exemption category you are applying under. Review the guidelines for required documentation.
  2. Enter the Organization Name exactly as it appears on your Articles of Incorporation or governing document.
  3. Provide the Organization Mailing Address, including street number, city, state, ZIP code, and county.
  4. If applicable, include your Texas taxpayer number.
  5. Enter your Federal Employer Identification Number (EIN) if applying based on a federal exemption.
  6. Provide filing information from the Texas Secretary of State:
    • Enter the File Number and File Date.
    • If the organization is not registered with the Texas Secretary of State, check the appropriate box.
  7. Fill in the Contact Information for the person submitting the application, including name, email address, firm or company name, daytime phone number, and address.

Once you have completed the form, gather any required documentation and submit your application via mail, fax, or email. Ensure you keep a copy for your records. The processing of your application will begin once it is received. You will be notified of the outcome via email or mail, depending on the contact information you provided.