Texas Comptroller of Public Accounts
Form
50-115
Application for Charitable Organization
Property Tax Exemption
______________________________________________________________________ ___________________________
Appraisal District’s Name Phone (area code and number)
___________________________________________________________________________________________________
Address, City, State, ZIP Code
GENERAL INFORMATION: This application is for use in claiming property tax exemptions pursuant to Tax Code Section 11.18 for property owned on Jan.
1 of this year or acquired during this year.
FILING INSTRUCTIONS: This document and all supporting documentation must be led with the appraisal district office in each county in which the
property is located so that the chief appraiser is able to determine whether the statutory qualications for the exemption have been met. Do not le this
document with the Texas Comptroller of Public Accounts. A directory with contact information for appraisal district offices may be found on the Comptroller’s
website.
APPLICATION DEADLINES: The completed application and supporting documentation must be submitted to the appraisal district beginning Jan. 1 and
no later than April 30 of the year for which the exemption is requested. For good cause shown, the chief appraiser may extend the deadline for ling
the application by written order for a single period not to exceed 60 days. If you acquired the property after Jan. 1 of this year and wish to qualify for the
exemption this year, you must apply before the rst anniversary of the date you acquired the property.
The chief appraiser may disapprove the application and request additional information. If the chief appraiser requests additional information, it must be
furnished within 30 days after the date of the request or the application is denied. For good cause shown, the chief appraiser may extend the deadline for
furnishing the information by written order for a single period not to exceed 15 days. If the chief appraiser denies the application, the determination may
protested to the county appraisal review board under Tax Code Chapter 41.
DUTY TO NOTIFY: Once this exemption is allowed, an application does not have to be led annually unless the ownership of the property or the
qualications for the exemption changes. The chief appraiser may require a new application to be led to conrm current eligibility by sending written notice
and an application form. The property owner must notify the appraisal office in writing before May 1 if and when qualication for this exemption ends.
State the tax year for which you are applying.
___________________
Tax Year
Did the applicant own the property that is the subject of this application on Jan. 1 of the tax year? ..........................
Yes
No
SECTION 1: Organization Information
___________________________________________________________________________________________________
Name of Organization
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________ ____________________________
City, State, ZIP Code Phone (area code and number)
Organization is a (check one):
Partnership
Corporation
Other (specify): __________________________________________________________
Is the organization organized as a nonprot corporation as dened by the Texas Non-Prot Corporation Act
(Business Organizations Code Section 22.001)?
.................................................................
Yes
No
The Property Tax Assi
stance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-115 • 12-17/17
BEXAR APPRAISAL DISTRICT
210-224-2432
PO BOX 830248 SAN ANTONIO TX 78283-0248
Texas Comptroller of Public Accounts
Form
50-115
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-115 • 12-17/17
SECTION 2: Applicant Information
Please indicate the basis for your authority to represent the property owner in ling this application:
Officer, board member or authorized employee of charitable organization
Attorney for charitable organization
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
Other (specify): _____________________________________________________________________________________
Provide the following information for the individual with the legal authority to act for the property owner in this matter:
______________________________________________________ ___________________________________________
Name of Applicant Driver’s License, Personal I.D. Certicate
Social Security Number or Federal Tax I.D. Number*
___________________________________ ______________________________ ______________________________
Title of Applicant Primary Phone Number (area code and number) Email Address**
___________________________________________________________________________________________________
Mailing Address, City, State, Zip Code
* If the property owner is a company, charitable organization, or other legal entity (not an individual), the Federal Tax I.D. Number is to be provided. Disclosure of your social
security number (SSN) may be required and is authorized by law for the purpose of tax administration and identication of any individual affected by applicable law. Authority:
42 U.S.C. § 405(c)(2)(C)(i); Tax Code Section 11.43(f). Except as authorized by Tax Code Section11.48(b), a driver’s license number, personal identication certicate number,
or social security number provided in this application for an exemption led with your county appraisal district is condential and not open to public inspection under Tax Code
Section 11.48(a).
** An email address of a member of the public could be condential under Government Code Section 552.137; however, by including the email address on this form, you are
affirmatively consenting to its release under the Public Information Act.
SECTION 3: Organization Activities
1. The organization must satisfy the requirements of Texas Constitution Article Vlll, Section 2(a).
Is the organization engaged primarily in public charitable functions? ...............................................
Yes
No
If yes, using an attachment, describe the organizations activities in a narrative.
2. Is the organization organized exclusively to perform religious, charitable, scientic, literary or educational purposes? ........
Yes
No
If yes, attach copies of organizational documents supporting your answer.
3. Does the organization operate in such a manner that does NOT result in the accrual of distributable prots, realization of
private gain resulting from payment of compensation in excess of a reasonable allowance for salary or other compensation
for services rendered, or realization of any other form of private gain?
.............................................
Yes
No
4. Check the appropriate box(es) if any of the following statements describe a function performed by the organization.
Provide medical care without regard to ability to pay. Tax Code Section 11.18(d)(1)*
Provides support or relief to orphaned, delinquent, dependent or handicapped children who need residential care; abused or battered spouses or
children in need of temporary shelter; the impoverished; or victims of natural disaster without regard to ability to pay. Tax Code Section 11.18(d)(2)*
Provides support, without regard to ability to pay, to elderly persons, including the provision of recreational or social activities; and facilities
designed to address the special needs of elderly persons OR provides support, without regard to ability to pay, to the handicapped including
training and employment in the production of commodities or provision of ser
vices. A charitable organization that provides support to elderly
persons must engage primarily in performing the described function, but may engage in other activities that support or are related to its
charitable functions. Tax Code Section 11.18(d)(3)
Preserves a historical landmark or site. Tax Code Section 11.18(d)(4)
Promotes or operates a museum, zoo, library, theater of the dramatic or performing arts, symphony orchestra or choir. Tax Code Section 11.18(d)(5)
Promotes or provides humane treatment of animals. Tax Code Section 11.18(d)(6)
Acquires, stores, transports, sells or distributes water for public use. Tax Code Section 11.18(d)(7)
Answers re alarms and extinguishes re with little or no compensation paid to members. Tax Code Section 11.18(d)(8)*
Promotes the athletic development of boys or girls under the age of 18 years. Tax Code Section 11.18(d)(9)*
Preserves or conserves wildlife. Tax Code Section 11.18(d)(10)
Texas Comptroller of Public Accounts
Form
50-115
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-115 • 12-17/17
Promotes educational development through student loans or scholarships. Tax Code Section 11.18(d)(11)
Provides halfway house services if certied as a halfway house by the parole division of the Texas Department of Criminal Justice. Tax Code
Section 11.18(d)(12)*
Provides permanent housing and related social, health care and educational facilities for persons 62 years of age or older without regard to
ability to pay. Tax Code Section 11.18(d)(13)
Promotes or operates an art gallery, museum or collection in a permanent location or on tour that is open to the public. Tax Code Section
11.18(d)(14)
Provides for the organized solicitation of gifts and grants to non-prot human services organizations. Tax Code Section 11.18(d)(15)
If this function is checked, answer the following questions.
a. Does the organization have a volunteer board of directors? .............................................
Yes
No
b.
Is the organization affiliated with a state or national organization that authorizes, approves
or sanctions volunteer fundraising organizations? .....................................................
Yes
No
c. Does the organization qualify for exemption under Internal Revenue Code Section 501(c)(3), as amended? .......
Yes
No
d.
Does the organization distribute contributions to at least ve other organizations which (1) use the funds for
charitable purposes; (2) are governed by volunteer boards of directors; (3) qualify for exemption under
Internal Revenue Code Section 501(c)(3), as amended; (4) receive a majority of their revenue from charitable
gifts and government agencies; and (5) provide services without regard to their beneciaries’ ability to pay?
.......
Yes
No
If yes, attach a list of organizations.
Performs biomedical or scientic research or scientic education for benet of the public. Tax Code Section 11.18(d)(16)*
Operates a television station that produces or broadcasts educational, cultural or other public interest programming and that receives grants
from the Corporation for Public Broadcasting under 47 U.S.C. Section 396. Tax Code Section 11.18(d)(17)
Provides housing for low-income and moderate-income families, unmarried individuals 62 years old or older, handicapped individuals and
families displaced by urban renewal through the use of trust assets irrevocably dedicated, through a contract entered into before Dec. 31, 1972,
for the sale of housing to a charitable organization perf
orming the athletic development of boys and girls under 18 years of age. Tax Code
Section 11.18(d)(18)*
Provides housing and services to people 62 years old or older in a retirement community that provides independent and assisted living services
and nursing services to residents on a single campus, without regard to ability to pay or in which at least 4 percent of community’s combined
net resident revenue is provided in char
itable care to its residents. Tax Code Section 11.18(d)(19)
Provides housing on a cooperative basis to students of an institution of higher education as a 501(c)(3) tax exempt organization that is open
to all students enrolled in the institution, governed by its members, and housing is managed by shared responsibility of its members. Tax Code
Section 11.18(d)(20)
Acquires, holds and transfers unimproved real property under an urban land bank demonstration program established under Local Government
Code Chapter 379C, as or on behalf of a land bank. Tax Code Section 11.18(d)(21)
Acquires, holds or transfers unimproved real property under an urban land bank program established under Local Government Code Chapter
379E, as or on behalf of a land bank. Tax Code Section 11.18(d)(22)
Provides housing and related services to individuals who are unaccompanied, homeless and have a disabling condition who have been
continuously homeless for a year or more or have had at least four episodes of homelessness in the preceding 3 years and is owned by a
charitable organization that has been in existence f
or at least 12 years. The exemption applies to property that is used to provide housing and
related services to these individuals and is located on or consists of a single campus in a municipality with a population of more than 750,000
and less than 850,000 or within the extraterritorial jurisdiction of such a municipality. Tax Code Section 11.18(d)(23) and (p)
Operates a radio station that broadcasts educational, cultural or other public interest programming, including classical music, and that in the
preceding ve years has received or been selected to receive one or more grants from the Corporation for Public Broadcasting under 47 U.S.C.
Section 396, as amended. Tax Code Section 11.18(d)(24)
Provides, without regard to the beneciaries ability to pay, tax return preparation services and assistance with other nancial matters. Tax Code
Section 11.18(d)(25)
* A corporation that performs a function that is marked with an asterisk(*) does not have to be organized as a non-prot corporation.
Texas Comptroller of Public Accounts
Form
50-115
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 4
50-115 • 12-17/17
5. Does the organization perform, or does its charter permit it to perform, any functions other than those checked
in question 4? .........................................................................................
Yes
No
If yes, attach a statement describing the other functions in detail.
6. Does the organization use its assets in performing the organizations charitable functions or the
charitable function of another charitable organization? ..........................................................
Yes
No
7. Does the charitable organization divide responsibility with another organization? .....................................
Yes
No
If yes, is that organization
exempt from federal income taxation under Internal Revenue Code Section 501(a) of 1986, as an organization
described by Section 501(c)(3) of that code;
meet the criteria for a charitable organization under Tax Code Section 11.18(e) and (f); and
under common control with the charitable organization? .................................................
Yes
No
SECTION 4: Organizations Bylaws or Charter
1. Does the charter, by law or other document direct that on the discontinuance of the organization the organization’s
assets are to be transferred to the state of Texas, to the United States or to an educational, religious, charitable or
other similar organization that is qualied for exemption under Internal Revenue Code Section 501(c)(3), as amended?
......
Yes
No
If yes, provide the page and paragraph numbers Page __________ Paragraph __________
2. If no, do these documents direct that on discontinuance of the organization the organization’s assets are to be transferred
to its members who have promised in their membership applications to immediately transfer them to the State of Texas
or to an educational, religious, charitable or other similar organization that is qualied for exemption under Internal
Revenue Code Section 501(c)(3), as amended?
..............................................................
Yes
No
If yes, provide the page and paragraph numbers Page __________ Paragraph __________
3. If yes, was the two-step transfer required for the organization to qualify for exemption under Internal Revenue Code
Section 501(c)(12), as amended? ..........................................................................
Yes
No
SECTION 5: Property Information
1. Attach one Schedule A form for each parcel of real property to be exempt.
2. Attach one Schedule B form listing all personal property to be exempt.
3. Attach the following required documents.
Narrative of the organizations activities. The narrative description of activities should be thorough, accurate and include date-specic references
to the tax year for which the exemption is sought. Representative copies of newsletters, brochures or similar documents for supporting details to
this narrative may also be attached.
Copies of documents supporting that the organization is organized exclusively to perform religious, charitable, scientic, literary or educational
purposes.
Copy of the charter, bylaws or other documents adopted by the organization which govern its affairs.
SECTION 6: Certicate and Signature
NOTICE REGARDING PENALTIES FOR MAKING OR FILING AN APPLICATION CONTAINING A FALSE STATEMENT: If you make a false statement
on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
I,
______________________________________________________________________ , swear or affirm the following:
Printed Name of Property Owner or Authorized Representative
1. that each fact contained in this application is true and correct;
2. that the property described in the application meets the qualications under Texas law for the exemption claimed;
3. that I have read and understand the Notice Regarding Penalties for Making or Filing an Application Containing a False Statement.
_______________________________________________ ________________________________________
Signature of Property Owner or Authorized Representative Date
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-115
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 5
50-115 • 12-17/17
Schedule A: Description of Real Property
Complete one Schedule A form for each parcel of real property to be exempt. List only property owned by the organization. Attach all completed schedules
to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
______________________________________________________________________ ___________________________
Legal Description (if known) Appraisal District Account Number (if known)
___________________________________________________________________________________________________
Describe the Primary use of the Property
1. Is the property currently under construction or physical preparation? ..............................................
Yes
No
If under construction, when will construction be completed?
_____________________
If under physical preparation, check which activity the organization has done. (Check all that apply.)
Architectural work
Soil testing
Site improvement work
Engineering work
Land clearing activities
Environmental or land use study
2.
Is the incomplete improvement designed and intended to be used exclusively by the qualied charitable organization? .......
Yes
No
3.
Does any portion of this property produce income? ............................................................
Yes
No
If yes attach a statement describing use of the revenue.
4. Is the land on which the incomplete improvement is located reasonably necessary for the use of the improvement
in the operaion of the organization?
........................................................................
Yes
No
List all other individuals and organizations that used this property in the past year and provide the following information for each.
Name Dates Used Activity Rent Paid, If Any
Continue on additional sheets as needed.
Texas Comptroller of Public Accounts
Form
50-115
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 6
50-115 • 12-17/17
Schedule B: Description of Personal Property
Complete one Schedule B form for all personal property to be exempt. List only property owned by the organization. Continue on additional pages if
necessary. Attach completed schedule to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
Is this property reasonably necessary for operation of the organization? ..............................................
Yes
No
Name Dates Used Activity Rent Paid, If Any
Continue on additional sheets as needed.