Blank Texas Ap 209 PDF Form Get Texas Ap 209 Here

Blank Texas Ap 209 PDF Form

The Texas AP 209 form is an application used by nonprofit religious organizations to request exemptions from various state taxes, including sales tax, hotel occupancy tax, and franchise tax. To qualify for these exemptions, organizations must demonstrate that they are established groups with a regular congregation focused on religious worship. Understanding the eligibility criteria and required documentation is essential for organizations seeking tax-exempt status under Texas law.

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The Texas Application for Exemption for Religious and Religion-Based Organizations, commonly referred to as the Texas AP 209 form, serves as a crucial tool for nonprofit religious organizations seeking tax exemptions. This application enables these organizations to request exemptions from various taxes, including Texas sales tax, hotel occupancy tax, and, when applicable, franchise tax. To qualify, organizations must demonstrate that they are an established group of individuals who regularly convene at a designated location for the primary purpose of conducting religious worship services in accordance with their beliefs. Notably, federal tax exemption is not a prerequisite for state tax exemption, allowing diverse religious entities to benefit from this provision. However, not all organizations that engage in religious activities will meet the criteria set forth by Texas law. For instance, evangelistic associations and groups that primarily support religious activities without a formal worship structure may not qualify for this exemption. The Texas Tax Code outlines specific sections that govern these exemptions, and further guidance can be found in the Comptroller’s Rules. Organizations that do qualify based on federal exemptions can still face limitations, particularly regarding hotel occupancy tax, which does not recognize federal exemptions. The application process requires careful documentation, and organizations can expect to receive feedback within ten working days of submission. It is essential for applicants to provide comprehensive information to ensure their requests are processed efficiently and accurately.

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Texas Application for Exemption
– Religious Organizations
Nonprot religious organizations should use this application to request exemption from Texas sales tax, hotel occupancy tax
and franchise tax, if applicable. To receive a state tax exemption as a religious organization, a nonprot religious organization
must be an organized group of people regularly meeting at a particular location with an established congregation for the primary
purpose of holding, conducting and sponsoring religious worship services according to the rites of their sect. Exemption from
federal tax is not required to qualify for exemption from state tax as a religious organization.
The exemption for religious organizations is provided for in Sections 151.310, 156.102 and 171.058 of the Texas Tax Code,
and more detailed information can be found in Comptroller’s Rules 3.322, 3.161, 3.541 and 3.583.
Some organizations will not qualify for exemption as a religious organization as that term is dened in Texas' law and rules,
even though their activities may be religious in nature. Evangelistic associations do not qualify for exemption as religious
organizations. Organizations that simply support and encourage religion as an incidental purpose, or that further religious work
or teach their membership religious understanding (such as Bible study groups, prayer groups and revivals) do not qualify for
exempt status under this category. Such an organization might still qualify for exemption from Texas sales tax and franchise
tax, if applicable, based on their exemption under certain sections of the Internal Revenue Code (IRC).
Texas tax law provides an exemption from sales tax on goods and services purchased for use by organizations exempt under
IRC Section 501(c)(3), (4), (8), (10) or (19). However, exempt organizations are required to collect tax on most of their sales
of taxable items. See Exempt Organizations–Sales and Purchases, Publication 96-122. Texas law also provides an exemption
from franchise tax for organizations exempted from the federal income tax under IRC Section 501(c)(2), (3), (4), (5), (6), (7),
(8), (10), (16), (19) or (25).
If your organization has been granted federal tax exemption under one of the qualifying sections listed above, your organization
will be granted an exemption from Texas sales tax, or sales and franchise tax, on the basis of the IRS exemption, as required by
state law. Organizations that qualify for exemption based on a federal exemption are not exempt from hotel occupancy tax.
The 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
P.O. Box 13528
Austin, Texas 78711
FAX: (512) 475-5862
Email: [email protected]
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 qualies 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 le about you. Contact us
at the address or phone number listed on this form.
AP-209-1 (Rev.7-26/14)
1. ORGANIZATION NAME
(Legal name as provided in Articles of Incorporation, or, if unincorporated, the governing document.)
2. ORGANIZATION MAILING ADDRESS
Street number, P.O. Box or rural route and box number
City State/Province ZIP code County (or country, if outside the U.S.)
3. Texas taxpayer number (if applicable) ...............................................................................................................
4. a) Enter ling 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.
5. Federal Employer Identication Number (FEIN) (Required if applying for exemption on the basis of a federal exemption) .......
6. Average attendance If average attendance is less than 50, indicate the number
at worship service ................ of families represented in the average attendance ...................
11. Contact information of the person submitting this application
Name Email address
Organization name Daytime phone (Area code and number) Extension
Address City State ZIP code
Religious worship services Ministry Youth group Missionary Bible study Evangelistic association
8. Date of rst worship service ................................................................................................................................................
Time Frequency
9. Time and frequency of worship services ................................................
10. Physical address (no P.O. Box) where worship services are conducted
Option A (Member of a common denomination or convention of churches):
Name of parent Parent organization
organization website
Option B (Independent or nondenominational church):
organization's mailing address or mailing address of the submitter.
AP-209-2
(Rev.7-26/14)
Texas Application for Exemption
– Religious Organizations
SECTION A
• Remove all staples • Type or print.
*AP20920W072614*
*AP20920W072614*
* A P 2 0 9 2 0 W 0 7 2 6 1 4 *
• Do NOT write in shaded areas
7. Make only one selection as the organization's primary purpose:
We will notify you by email when the exemption has been added to let you know where the exemption can be veried online. If an email address is not
provided, indicate where our response should be mailed:
SECTION B
Provide the following supporting information as it applies to the appropriate option below:
• If your organization is a church that is a member of a common denomination or convention of churches, and the parent organization either has a
501(c)(3) federal group exemption, or has previously obtained a religious exemption in Texas for the churches under its jurisdiction, your church
can obtain exemption based on its a󰀩liation with the parent organization. Attach a letter from the parent organization stating that your church is a
recognized subordinate, or provide the website of the parent organization where your church's a󰀩liation can be veried.
The following must be included with your application. Information may be in the form of a bulletin, brochure, written statement or website:
• Your organization's statement of faith;
• The regular order of what takes place during worship services (for
example, invocation, sermon, hymns, closing prayer);
• Evidence that services are open to the public and how they are advertised to the public;
• A description of the facility where the worship services are regularly conducted (pictures are accepted but not required and will not be returned).
• Special note to unincorporated entities: Include your organization's governing documents, such as the bylaws or constitution.
• Special note to non-Texas organizations: Include a le-stamped copy of your organization's formation documents AND a current Certicate
of Existence from the Secretary of State or equivalent o󰀩cer in your home state.
If your church has its own 501(c)(3) federal exemption, provide a copy of the IRS determination letter along with the information in option A or B so
that we may update our records.
Applications received without supporting documentation will be returned.
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⇓ Texas Ap 209 PDF

Document Specs

Fact Name Description
Purpose of Form The Texas AP 209 form is used by nonprofit religious organizations to apply for exemption from Texas sales tax, hotel occupancy tax, and franchise tax, if applicable.
Eligibility Criteria To qualify for exemption, an organization must be a group that regularly meets at a specific location for religious worship, adhering to the practices of their sect. Simply supporting or encouraging religion does not qualify.
Governing Laws The exemption is governed by Sections 151.310, 156.102, and 171.058 of the Texas Tax Code, along with Comptroller’s Rules 3.322, 3.161, and 3.541.
Federal Exemption Impact Organizations with a federal tax exemption under certain sections of the Internal Revenue Code may qualify for state exemptions. However, they are not exempt from hotel occupancy tax based on federal status.
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Blank Texas Ap 209 PDF Form

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