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.
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:
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.
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)
*AP20420W121812*
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• 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.
What Is a Pro Se Divorce - The form addresses the need for legal representation or assistance if complexities arise.
Correctional Officer Work Schedule - All applicants must provide requisite documentation, such as a driver’s license and Social Security card.
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.
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.
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.
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.
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:
By keeping these takeaways in mind, organizations can navigate the application process more effectively and increase their chances of securing the necessary tax exemptions.
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.
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.