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Blank Texas Ap 204 2 PDF Template

The Texas Application for Exemption – Federal and All Others, commonly referred to as Form AP-204, is a crucial document for organizations seeking tax exemptions in Texas. This form allows eligible entities, such as qualifying 501(c) organizations, to apply for exemptions from sales, franchise, and hotel taxes. Understanding the requirements and process for submitting this application can significantly benefit organizations aiming to reduce their tax liabilities.

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Form Example

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*

* 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

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.

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Common mistakes

Not reading the instructions carefully. Many applicants skip over important details in the guidelines, leading to incomplete submissions.
Failing to check the correct exemption category. Selecting the wrong category can result in delays or outright rejection of the application.
Omitting required documentation. Each exemption category has specific documents that must accompany the application. Missing these can cause the application to be returned.
Not providing the legal name of the organization. Using a nickname or informal name instead of the legal name can lead to confusion and processing issues.
Incorrectly entering the Federal Employer Identification Number (EIN). A wrong EIN can halt the processing of the application and require resubmission.
Ignoring the shaded areas on the form. Writing in these areas can lead to errors or the application being deemed invalid.
Not providing a valid mailing address. If the address is incorrect, important notifications regarding the application may not reach the organization.
Failing to include contact information for the submitter. Without this information, it can be difficult for the Comptroller's office to reach out for clarification or additional details.
Submitting the application without removing staples. Staples can interfere with processing and may cause delays.
Not following up on the application status. After submission, it’s important to check in if there hasn’t been any communication, as this can help catch any issues early.

Key takeaways

Filling out the Texas Application for Exemption – Form AP-204-2 can seem daunting, but understanding the key points can simplify the process. Here are some important takeaways:

Eligibility Criteria: This form is specifically for organizations applying for exemption based on their designation as a qualifying 501(c) organization or for categories other than religious, charitable, educational organizations, or homeowners' associations.
Separate Applications: If your organization falls into the categories of religious, charitable, educational, or homeowners' associations, you will need to use different forms (AP-209, AP-205, AP-207, or AP-206, respectively).
Documentation Required: Be sure to include all necessary documentation as outlined in the publication "Guidelines to Texas Tax Exemptions." Incomplete applications will be returned for additional information.
Submission Options: You can submit your completed application via mail, fax, or email. Make sure to send it to the correct address: Texas Comptroller of Public Accounts, Exempt Organizations Section, P.O. Box 13528, Austin, Texas 78711.
Processing Order: Applications are processed in the order they are received, so it’s important to submit your application as soon as possible to avoid delays.
Potential Audits: Be aware that the Comptroller or an authorized representative may audit your organization’s records at any time to verify its exempt status.
Contact Information: If you have questions or need further assistance, don’t hesitate to reach out at 800-252-5555. You also have rights under Chapters 552 and 559 of the Government Code to review and correct your information on file.

Taking the time to understand these key points can help ensure that your application process goes smoothly and efficiently.

⇓ Texas Ap 204 2 PDF

Steps to Using Texas Ap 204 2

Completing the Texas Application for Exemption – Federal and All Others (Form AP-204-2) is essential for organizations seeking tax exemptions. Ensure all required documentation accompanies your application to avoid delays. Follow the steps outlined below to accurately fill out the form.

Select the appropriate category: Check the box for the exemption category that applies to your organization. Refer to the publication "Guidelines to Texas Tax Exemptions" for additional documentation requirements.
Enter the organization name: Provide the legal name as stated in the Articles of Incorporation or governing document if unincorporated.
Fill in the mailing address: Include the street number, P.O. Box, rural route and box number, city, state, ZIP code, and county (or country if outside the U.S.).
Texas taxpayer number: If applicable, enter the Texas taxpayer number.
Federal Employer Identification Number (EIN): Required if applying for exemption based on federal exemption.
Provide filing information: Enter the information issued by the Texas Secretary of State, including the file number and file date. If the organization is not registered, check the appropriate box.
Include additional documents: Non-Texas organizations must attach a file-stamped copy of formation documents and a current Certificate of Existence from the Secretary of State or equivalent officer in their home state.
Contact information: Fill in the name, email address, firm or company name, daytime phone number, extension, and address of the person submitting the application.

Once completed, submit the application along with any required documentation via mail, fax, or email. The Texas Comptroller of Public Accounts will process your application in the order it is received and may request additional information if necessary.