The Texas Application for Exemption – Federal and All Others, commonly referred to as Form AP-204, is used by organizations to apply for tax exemptions under Texas law. This form is essential for entities seeking exemptions based on their designation as qualifying 501(c) organizations or other categories not covered by separate applications for religious, charitable, educational organizations, or homeowners' associations. Understanding the requirements and process for this application can help organizations navigate tax exemptions effectively.
The Texas Application for Exemption – Federal and All Others, commonly referred to as Form AP-204, is a critical document for organizations seeking tax exemptions in Texas. This form is specifically designed for those that do not qualify as religious, charitable, educational organizations, or homeowners' associations. Instead, it caters to a diverse range of entities, including certain corporations, cooperative associations, and various nonprofit organizations that meet specific criteria. To initiate the exemption process, applicants must provide comprehensive information about their organization, including its legal name, mailing address, and applicable tax identification numbers. Additionally, the form requires the submission of supporting documentation, such as an IRS Determination Letter for those applying under Internal Revenue Code Section 501(c). It is essential for applicants to review the guidelines provided in the accompanying publication, which outlines the necessary documentation for each exemption category. Incomplete applications will be returned, emphasizing the importance of thoroughness in the submission process. The Texas Comptroller of Public Accounts processes these applications in the order they are received and may request further information to verify the organization's eligibility. Understanding the requirements and procedures associated with Form AP-204 is vital for organizations aiming to secure tax-exempt status in Texas.
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)
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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.
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